[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。   VZ&>zF  
会计报表statement of account &THM]3:  
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往来帐目account current s03DL  
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现在往来帐||存款额current accout g><u(3  
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销货帐account sales ^QTl(L  
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共同计算帐项joint account Zk$AAjC&  
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未决帐项outstanding account M c oHV]x  
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贷方帐项credit account||creditor account 3M 8P%  
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借方帐项debit account||debtor account JXUnhjB,B  
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应付帐||应付未付帐account payable .q i$X!0  
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应收帐||应收未收帐account receivable }O
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新交易||新帐new account {J%Na&D  
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未决帐||老帐old account E0$UoP   
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现金帐cash account V^QKn+/  
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流水帐running account bIT OA  
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暂记帐||未定帐suspense account DalQ.  
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过期帐||延滞帐overdue account||pastdue account [&| Le;h  
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杂项帐户sundry account il<D e]G  
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详细帐单||明细表detail account !H{)L@f  
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呆帐bad account 8A"[n>931  
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会计项目title of account Fe.Y4\xz  
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会计薄||帐薄account-book =x>z|1  
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营业报告书||损益计算表account of budiness||business report cCFSPT2fq[  
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借贷细帐||交验帐account rendered %=/Y~ml?  
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明细帐account stated -?e~dLu  
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与…银行开立一户头to open an account with L'6_~I  
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与…银行建立交易to keep account with 'Vy$d<@s[  
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继续记帐to keep account 6ecr]=Cv  
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与…有交易to have an account with c1wgb8  
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作成会计帐||有往来帐项to make out an account with EYGJDv(S  
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清算||清理债务to make up an account X^_,`H@  
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清洁帐目||与…停止交易to close ones account with aC]~   
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结帐to close an account T fzad2}^  
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清理未付款to ask an account||to demand an account 85"DS-+e  
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结清差额to balance the account with TUy*wp9  
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清算to settle an account||to liquidate an account||to square an account l:+tl/  
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审查帐目||监查帐目to audit an account "kP.Kx!  
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检查帐目to examine an account `~@BU  
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转入A的帐户to charge the amount to As account HP ]Xh~aP  
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以计帐方式付款to pay on account YL PiK  
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代理某人||为某人on ones account||on account of one Oo7n_h1  
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为自己计算||独立帐目on ones own account kZz;l(?0  
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由某人收益并负风险on ones account and risk||for ones account and risk ,0-  
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由某人负担for ones account||for account of one 9oc[}k-M  
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按某人指示||列入某人帐户by order and for account of one HO' ELiZ_q  
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列入5月份帐目for May account ?\c*DNM'  
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编入某中帐项下to pass to the account of||to place to the account of _^SNI~  
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寄出清算书to send in an account||to send in render an account o^7NZ]m  
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支票薄cheque book v[Ar{t&  
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支票陈票人cheque drawer >TL0hBaaR  
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持票人cheque holder >@rp]xx  
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不记名支票cheque to bearer||bearer cheque Q>sq:R+'  
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记名支票||认人支票cheque to order T[<9Ty'^  
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到期支票antedated cheque C:P,q6  
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未到期支票postdated cheque @$~%C) %u  
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保付支票certified cheque n{U B^-}5  
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未获兑现支票，退票returned cheque {){i ONd  
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横线支票crossed cheque fv`%w  
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普通横线general crossing 8 Z#)Xb4  
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特别横线special crossing w"A'uFXLc  
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空白支票blank cheque {mueP6Gz@J  
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失效支票，过期支票stale cheque 59ro-nA9v  
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普通支票open cheque ;XGG&M%3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )zen"](cze  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HtS:'~DYo  
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支票换现金||兑现to cash a cheque kqv>rA3  
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清理票款to clear a cheque 0nA17^W  
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保证兑现to certify a cheque IXX^C}\,  
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填写支票数额to fill up a cheque y] M/oH  
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支票上划线to cross a cheque TZPWMCN4  
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开发支票to make out a cheque Qh)@-r3  
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签发支票，开立支票to draw a cheque||to issue a cheque w.J2pvyB  
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透支支票to overdraw a cheque vF3>nN(]  
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背书支票to endorse a cheque \L6U}ZQ2V  
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请付票款||清付票款to pay a cheque||to honour a cheque 6+m
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支票退票to dishonour a cheque \f0I:%-  
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拒付支票to refuse a cheque B,|M  
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拒付支票to stop payment of a cheque   QH9(l  
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提示要求付款to present for payment @l>\vs<  
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见票即付持票人payable to bearer 0!_D M^3  
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支付指定人payable to order (. 1<.PZp)  
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已过期||无效out of date||stale f(?>z!n0  
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请给出票人R/D||refer to drawer 7b:oz3?PI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @ \u)k  
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文字与数字不一致words and figures differ V4/P  
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支票 S;i^ucAF  
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时间已过account closed D#W{:_f  
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更改处应加盖印章alterations require initials H6bomp"  
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时间已过effects not cleared IOvYvFUUJ  
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停止付款payment stopped J);1Tpm  
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支票毁损cheque mutilated _o' jy^  
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汇款||寄钱to remit||to send money j%]i#iqF  
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寄票供取款||支票支付to send a cheque for payment @DU]XKv  
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寄款人a remitter .7+_ubj&,  
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收款人a remittee wvx N6  
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国外汇票foreign Bill ]*sXISg1  
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国内汇票inland Bill OHp 121  
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跟单汇票documentary bill Z^>3}\_v  
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空头汇票accommodation bill 9oc.`-e\?  
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原始汇票original bill 4=*VXM/  
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改写||换新票据renewed bill :HMnU37m W  
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即期汇票sight bill||bill on demand 3~a!h3.f  
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…days after date||…days after date…日后付款 `<b 3e(A  
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…months after date||…months after date…月后付款 E
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见票后…日付款…days after sight||…days sight +>44'M^Z|(  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills C8-4 m68"  
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单张汇票sola of exchange||sole of exchange st +X~;PX*  
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远期汇票usance bill||bill at usance C.}Z5BwS  
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长期汇票long bill CJ {?9z@$.  
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短期汇票short bill 6wqq"6w  
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逾期汇票overdue bill }ytc oIuLf  
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宽限日期days of grace '<^%>R2  
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电汇telegraphic transfer （T.T） "F7g8vu  
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邮汇postal order||postal note （Am.）||post office order||money order .o]vj Nrd/  
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本票promissory note （P/N） (=j]fnH?  
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押汇负责书||押汇保证书letter of hypothecation D`o*OlU  
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副保||抵押品||付属担保物collateral security `$JPF Z  
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担保书trust receipt||letter of indemnity J-:\^uP  
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承兑||认付acceptance w6F4o;<PR  
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单张承兑general acceptance WtN o@e'  
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有条件承兑qualified acceptance : P>Wd3m  
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附条件认付conditional acceptance h\Ck""&  
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部分认付partial acceptance   iq)4/ 3"6