[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。   $NP5Z0v7  
会计报表statement of account za7h.yK}  
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往来帐目account current bL5z%bV  
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现在往来帐||存款额current accout O4FW/)gq  
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销货帐account sales yG58?5 \9  
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共同计算帐项joint account 4R\bU"+jZ_  
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未决帐项outstanding account +uW$/_Y$  
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贷方帐项credit account||creditor account u4B,|_MK  
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借方帐项debit account||debtor account m` cw:  
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应付帐||应付未付帐account payable +4ax~fuU  
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应收帐||应收未收帐account receivable :7p0JG d  
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新交易||新帐new account BQ[1,\>  
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未决帐||老帐old account *=dFTd"#  
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现金帐cash account d9|dHJf  
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流水帐running account B{a:cz>0<  
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暂记帐||未定帐suspense account WKX5Dl  
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过期帐||延滞帐overdue account||pastdue account ]R}#3(]1  
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杂项帐户sundry account shxr^  
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详细帐单||明细表detail account fOJk+? c  
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呆帐bad account w(r$n|Ks9  
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会计项目title of account (U2G"  
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会计薄||帐薄account-book cGkl=-oQ'  
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营业报告书||损益计算表account of budiness||business report Q6,rY(b6  
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借贷细帐||交验帐account rendered !W^2?pqN  
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明细帐account stated 2P$lXGjh  
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与…银行开立一户头to open an account with & /- @R|  
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与…银行建立交易to keep account with Mn>dI@/gM  
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继续记帐to keep account Lj*FKP\{  
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与…有交易to have an account with }S*6 +4  
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作成会计帐||有往来帐项to make out an account with Q)#<T]~=  
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清算||清理债务to make up an account 8S]Mf*~S'  
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清洁帐目||与…停止交易to close ones account with %T'?7^\>  
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结帐to close an account Z6D4VZVF  
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清理未付款to ask an account||to demand an account /4_}wi\  
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结清差额to balance the account with 7[D 0n7B@  
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清算to settle an account||to liquidate an account||to square an account n:*+pL;
  
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审查帐目||监查帐目to audit an account >F+:ej  
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检查帐目to examine an account 6,@M0CX  
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转入A的帐户to charge the amount to As account mceSUKI;L  
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以计帐方式付款to pay on account sm_:M| [D  
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代理某人||为某人on ones account||on account of one \]9;c6(  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk VtKN{sSnu  
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由某人负担for ones account||for account of one hCDI;'ls  
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按某人指示||列入某人帐户by order and for account of one ;=7z!:)  
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列入5月份帐目for May account G{"1I
 
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编入某中帐项下to pass to the account of||to place to the account of g@U#Y#b@"  
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寄出清算书to send in an account||to send in render an account s{IoL_P
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支票薄cheque book "/"qg  
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支票陈票人cheque drawer [_0g^(`  
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持票人cheque holder 4w?7AI]E j  
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不记名支票cheque to bearer||bearer cheque R#`itIYh  
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记名支票||认人支票cheque to order <oO, CXF  
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到期支票antedated cheque d"78:+  
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未到期支票postdated cheque moR
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保付支票certified cheque j[fQs,efK  
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未获兑现支票，退票returned cheque /kz&9FM  
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横线支票crossed cheque LC{hoq\  
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普通横线general crossing 
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特别横线special crossing s]c$]&IGG  
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空白支票blank cheque 9ojhI=:  
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失效支票，过期支票stale cheque 6W=:`14  
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普通支票open cheque / yi:Q0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5$U>M
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9M]"%E!s  
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支票换现金||兑现to cash a cheque Xp6*Y1Y  
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清理票款to clear a cheque  IB{ZE/  
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保证兑现to certify a cheque Treh{s  
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填写支票数额to fill up a cheque M#]|$\v(  
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支票上划线to cross a cheque xeM':hD.o  
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开发支票to make out a cheque b+].Uc  

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签发支票，开立支票to draw a cheque||to issue a cheque 0j!ke1C&C  
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透支支票to overdraw a cheque e=o{Zo?H=  
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背书支票to endorse a cheque x*&&?nV Iz  
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请付票款||清付票款to pay a cheque||to honour a cheque R #3Q$   
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支票退票to dishonour a cheque X!rQ@F3  
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拒付支票to refuse a cheque {8#N7(%z  
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拒付支票to stop payment of a cheque B2G5hbaA  
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提示要求付款to present for payment NB+$ym  
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见票即付持票人payable to bearer ! [|vx!p  
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支付指定人payable to order ^%oG8z,L  
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已过期||无效out of date||stale UN*dU  
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请给出票人R/D||refer to drawer r%y;8$/-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h \=p= M  
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文字与数字不一致words and figures differ S2'`|uI  
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支票 (:.Q\!aZ1  
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时间已过account closed P~Te+ -jX}  
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更改处应加盖印章alterations require initials hl6,#2$  
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时间已过effects not cleared f?=r3/AO  
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停止付款payment stopped 93Mdp9v+i  
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支票毁损cheque mutilated n!0${QVnS  
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汇款||寄钱to remit||to send money G 2%  
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寄票供取款||支票支付to send a cheque for payment x @1px&^  
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寄款人a remitter 8ivRp<9  
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收款人a remittee IXGW2z;  
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国外汇票foreign Bill uew0R;+oa  
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国内汇票inland Bill rs[?v*R74  
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跟单汇票documentary bill
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空头汇票accommodation bill @Ppo &>  
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原始汇票original bill :FnOS<_B  
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改写||换新票据renewed bill !d\t:0;  
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即期汇票sight bill||bill on demand f:xUPH?+  
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…days after date||…days after date…日后付款 iu+3,]7Fm  
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…months after date||…months after date…月后付款 ]5N zK=2{  
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见票后…日付款…days after sight||…days sight VO9XkA7  
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见票后…月付款…months after sight||…months sight N*f^Z#B]  
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同组票据set of bills ovz#  
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单张汇票sola of exchange||sole of exchange y5_XHi@u~o  
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远期汇票usance bill||bill at usance ZY)%U*jWU  
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长期汇票long bill rhIGOk1k  
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短期汇票short bill A
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逾期汇票overdue bill ` dO}L  
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宽限日期days of grace gH'_ymT= 3  
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电汇telegraphic transfer （T.T） \ 6:>
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邮汇postal order||postal note （Am.）||post office order||money order 5U
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本票promissory note （P/N） /[iG5~G  
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押汇负责书||押汇保证书letter of hypothecation {i>Jfl]G}  
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副保||抵押品||付属担保物collateral security +]c}rWm  
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担保书trust receipt||letter of indemnity ?'wsIH]m  
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承兑||认付acceptance xnbsg!`;7W  
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单张承兑general acceptance mM5|K@0|  
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有条件承兑qualified acceptance V7C1FV2  
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附条件认付conditional acceptance 0^#DNq*NQ  
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部分认付partial acceptance   //.>>-~1m