[专业英语]2011年注册会计师考试常见英语单词辅导（一） [复制链接]

      2011年注册会计师考试常见英语单词辅导（一），清算to settle an account||to liquidate an account||to square an account。   ~/[N)RFD  
会计报表statement of account }/FM#Xh  
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往来帐目account current (~o+pp!  
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现在往来帐||存款额current accout hZG{"O!2s  
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销货帐account sales 5lY9  
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共同计算帐项joint account _Y~?.hs^  
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未决帐项outstanding account --D`YmB  
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贷方帐项credit account||creditor account 7MfvU|D[d/  
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借方帐项debit account||debtor account OMNdvrE*=O  
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应付帐||应付未付帐account payable 3e:y?hpeL  
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应收帐||应收未收帐account receivable \:S8mDI^s  
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新交易||新帐new account Z m>69gl  
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未决帐||老帐old account v%w]Q B  
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现金帐cash account mbK$Wp#  
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流水帐running account :yeTzIz]  
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暂记帐||未定帐suspense account Hqk2W*UTl  
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过期帐||延滞帐overdue account||pastdue account c1f6RCu$b  
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杂项帐户sundry account -K{ID$!p  
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详细帐单||明细表detail account hV%l}6yS&  
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呆帐bad account 2t'&7>Ys{  
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会计项目title of account /\.kH62  
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会计薄||帐薄account-book QZY(S*Up  
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营业报告书||损益计算表account of budiness||business report t t=$:}A  
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借贷细帐||交验帐account rendered !dGgLU_  
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明细帐account stated (]JJ?aAF  
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与…银行开立一户头to open an account with B3D4fYQ  
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与…银行建立交易to keep account with 0Ec -/   
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继续记帐to keep account ecb[m2z  
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与…有交易to have an account with 3|A"CU/z@  
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作成会计帐||有往来帐项to make out an account with -{O2Nv-]]  
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清算||清理债务to make up an account {3;4=R3  
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清洁帐目||与…停止交易to close ones account with A_2ppEG  
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结帐to close an account
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清理未付款to ask an account||to demand an account ^Ab|\5^3  
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结清差额to balance the account with \dP2xou=  
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清算to settle an account||to liquidate an account||to square an account hWUZn``U$|  
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审查帐目||监查帐目to audit an account 6l50IWj,T  
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检查帐目to examine an account * @oAM,@  
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转入A的帐户to charge the amount to As account d`Wd"LJ=  
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以计帐方式付款to pay on account 9XS'5AXN  
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代理某人||为某人on ones account||on account of one "_9Dau$  
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为自己计算||独立帐目on ones own account %rYd=Ri  
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由某人收益并负风险on ones account and risk||for ones account and risk nq r[HFWs  
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由某人负担for ones account||for account of one @<l7"y;\  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account PY~cu@'k{  
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编入某中帐项下to pass to the account of||to place to the account of  Xji<oih  
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寄出清算书to send in an account||to send in render an account h9$Ov`N(%  
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支票薄cheque book xXQDHc-Ba  
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支票陈票人cheque drawer DavpjwSn  
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持票人cheque holder ?%d]iTZE
 
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不记名支票cheque to bearer||bearer cheque ~QQi{92  
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记名支票||认人支票cheque to order ^Cs?FF@P  
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到期支票antedated cheque DSf  
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未到期支票postdated cheque `o4alK\  
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保付支票certified cheque 2)cq!Zv  
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未获兑现支票，退票returned cheque R+}7]tva6C  
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横线支票crossed cheque T8'm{[C  
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普通横线general crossing awu18(;J  
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特别横线special crossing }Y9= 3X  
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空白支票blank cheque !:BmDX[<n  
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失效支票，过期支票stale cheque 8=k
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普通支票open cheque m-u3^\'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dQ#$(<v[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ag02=}Q'r  
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支票换现金||兑现to cash a cheque omu)s '8  
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清理票款to clear a cheque yt+d f0l  
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保证兑现to certify a cheque )i/x%^ca$  
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填写支票数额to fill up a cheque F<0GX!p4u  
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支票上划线to cross a cheque 5}Z_A?gy  
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开发支票to make out a cheque ^~`t q+  
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签发支票，开立支票to draw a cheque||to issue a cheque / n@by4;W  
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透支支票to overdraw a cheque ]k)h<)nY  
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背书支票to endorse a cheque tlyDXB~+  
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请付票款||清付票款to pay a cheque||to honour a cheque tB#-}Gf  

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支票退票to dishonour a cheque ,M0#?j>  
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拒付支票to refuse a cheque J_7&nIH7  
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拒付支票to stop payment of a cheque QLD
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提示要求付款to present for payment q~6((pWi|  
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见票即付持票人payable to bearer `3'4_@7s9  
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支付指定人payable to order JG*Lc@Q  
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已过期||无效out of date||stale fBZR  
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请给出票人R/D||refer to drawer Av,E|C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  o
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文字与数字不一致words and figures differ X%] m^[6  
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支票 M'}iIO`L  
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时间已过account closed gFAtIx4  
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更改处应加盖印章alterations require initials D>m!R[!o  
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时间已过effects not cleared @ !m+s~~]h  
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停止付款payment stopped /qObXI  
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支票毁损cheque mutilated %2z]2@  
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汇款||寄钱to remit||to send money T Z_](%
 
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寄票供取款||支票支付to send a cheque for payment ?JI:>3e  
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寄款人a remitter EH~XN9b  
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收款人a remittee KL4vr|i,  
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国外汇票foreign Bill y;1l].L  
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国内汇票inland Bill 'v:%} qMv  
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跟单汇票documentary bill ">hOD'PG  
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空头汇票accommodation bill 6|AD]/t^K  
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原始汇票original bill :UDT! 5FNO  
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改写||换新票据renewed bill l1MVC@'pvP  
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即期汇票sight bill||bill on demand 0}d^UGD  
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…days after date||…days after date…日后付款 o2vBY]Tj  
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…months after date||…months after date…月后付款 kvo V?<!  
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见票后…日付款…days after sight||…days sight \8e27#PJR  
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见票后…月付款…months after sight||…months sight svT
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同组票据set of bills \)'o{l&  
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单张汇票sola of exchange||sole of exchange -4IHs=`;I  
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远期汇票usance bill||bill at usance 9KgGK cy%  
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长期汇票long bill ooW;s<6  
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短期汇票short bill tW)KpX  
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逾期汇票overdue bill ^/V>^9CZ  
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宽限日期days of grace f}%paE"  
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电汇telegraphic transfer （T.T） Am @o}EC  
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邮汇postal order||postal note （Am.）||post office order||money order )d $FFTH  
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本票promissory note （P/N） *&nIxb60b{  
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押汇负责书||押汇保证书letter of hypothecation dWK"Tkf\  
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副保||抵押品||付属担保物collateral security &`^PO$  
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担保书trust receipt||letter of indemnity /a7N:Z_Bz  
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承兑||认付acceptance B{hV|2  
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单张承兑general acceptance |QHIB?C?`  
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有条件承兑qualified acceptance Y~Z&h? H'}  
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附条件认付conditional acceptance 9
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部分认付partial acceptance   vtw97G