[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。   R 8Iac[N  
会计报表statement of account :B=`^>RK  
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往来帐目account current
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现在往来帐||存款额current accout d5zzQ]|L  
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销货帐account sales mX|AptND  
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共同计算帐项joint account >Zmpsa+  
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未决帐项outstanding account 7r}gS2d  
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贷方帐项credit account||creditor account 0U$6TDtmE  
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借方帐项debit account||debtor account  ^5;Y  
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应付帐||应付未付帐account payable T>?sPq  
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应收帐||应收未收帐account receivable VUNQ@{ST|1  
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新交易||新帐new account _k j51=  
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未决帐||老帐old account wT.V3G  
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现金帐cash account !P:hf/l[B  
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流水帐running account m,.d< **  
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暂记帐||未定帐suspense account .upcUS8  
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过期帐||延滞帐overdue account||pastdue account U}qW9X;o  
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杂项帐户sundry account 8a05`ZdP  
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详细帐单||明细表detail account jf
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呆帐bad account UW>~C  
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会计项目title of account =)bZSb"<"  
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会计薄||帐薄account-book +HfjnEbtBs  
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营业报告书||损益计算表account of budiness||business report M!I:$DZt  
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借贷细帐||交验帐account rendered (Bmjz*%M  
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明细帐account stated 4bJ3uIP#  
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与…银行开立一户头to open an account with xw=B4u'z  
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与…银行建立交易to keep account with F.\]Hqq  
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继续记帐to keep account xApa+j6I  
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与…有交易to have an account with k?";$C}#  
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作成会计帐||有往来帐项to make out an account with L@2H>Lh35  

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清算||清理债务to make up an account m?m,w$K  
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清洁帐目||与…停止交易to close ones account with (Q'XjN\#  
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结帐to close an account I@z{Gr  
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清理未付款to ask an account||to demand an account 2+^#<Uok  
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结清差额to balance the account with .CYq+^  
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清算to settle an account||to liquidate an account||to square an account iA< EJ  
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审查帐目||监查帐目to audit an account lS,Hr3Lz  
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检查帐目to examine an account $DQ -.WI  
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转入A的帐户to charge the amount to As account !sLn;1l  
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以计帐方式付款to pay on account Wm\f:|U5`  
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代理某人||为某人on ones account||on account of one &?9.Y,  
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为自己计算||独立帐目on ones own account !^N/n5eoz  
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由某人收益并负风险on ones account and risk||for ones account and risk Ii K&v<(]  
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由某人负担for ones account||for account of one c8yD-U/-  
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按某人指示||列入某人帐户by order and for account of one c#rbyx?5  
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列入5月份帐目for May account ~
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编入某中帐项下to pass to the account of||to place to the account of NyGF57v[M  
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寄出清算书to send in an account||to send in render an account > Euput\  
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支票薄cheque book KYeA=  
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支票陈票人cheque drawer "=RB #  
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持票人cheque holder M0]fh5O  
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不记名支票cheque to bearer||bearer cheque O/5W-u  
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记名支票||认人支票cheque to order O35f5Kz  
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到期支票antedated cheque [F>zM  
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未到期支票postdated cheque ]:f1r8<3p  
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保付支票certified cheque 9V;m;sz  
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未获兑现支票，退票returned cheque <.AIVp  
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横线支票crossed cheque 5-g02g  
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普通横线general crossing :Rq D0>1  
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特别横线special crossing 7z$+ *]9-  
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空白支票blank cheque ^hgpeu  
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失效支票，过期支票stale cheque Oll\T GXP!  
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普通支票open cheque N0XGW_f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @!Pq"/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n b{8zo  
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支票换现金||兑现to cash a cheque Gh< r_O~L3  
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清理票款to clear a cheque jjwY{jV  
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保证兑现to certify a cheque &2 g1Oy~  
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填写支票数额to fill up a cheque rzex"}/ly  
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支票上划线to cross a cheque 18`?t_8g  
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开发支票to make out a cheque "{&!fD~w  
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签发支票，开立支票to draw a cheque||to issue a cheque EBn7waBS  
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透支支票to overdraw a cheque jKtbGVZ7r  
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背书支票to endorse a cheque T+gqu &9R  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque P ^D\znvc  
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拒付支票to refuse a cheque {>syZZ,h  
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拒付支票to stop payment of a cheque 6
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提示要求付款to present for payment []'BrG)!  
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见票即付持票人payable to bearer ]r|X[9  
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支付指定人payable to order @UX'(W  
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已过期||无效out of date||stale /SjA;c!.  
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请给出票人R/D||refer to drawer JH5ckgdZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LG@5Z-  
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文字与数字不一致words and figures differ {}~7Gi!  
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支票 M oavA 3`  
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时间已过account closed oBpHm
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更改处应加盖印章alterations require initials ]*D=^kA0[  
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时间已过effects not cleared ]oU
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停止付款payment stopped 9rf6,hF  
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支票毁损cheque mutilated \C#XKk$OE  
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汇款||寄钱to remit||to send money 5<^$9('  
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寄票供取款||支票支付to send a cheque for payment ?0*,x)t  
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寄款人a remitter B:J([@\'  
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收款人a remittee ]{^'{z$i  
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国外汇票foreign Bill :{BD/6  
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国内汇票inland Bill B>C+qj@  
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跟单汇票documentary bill JJe8x4  
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空头汇票accommodation bill &tVIl$e  
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原始汇票original bill  fVJlA  
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改写||换新票据renewed bill  3-~ *  
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即期汇票sight bill||bill on demand (;!92ct[?  
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…days after date||…days after date…日后付款 OCW0$V6;D-  
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…months after date||…months after date…月后付款 p~'iK4[&6  
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见票后…日付款…days after sight||…days sight zEVQ[y6BcM  
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见票后…月付款…months after sight||…months sight g?.y7!m  
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同组票据set of bills ObPXVqG"?  
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单张汇票sola of exchange||sole of exchange aP$it6Z  
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远期汇票usance bill||bill at usance n!-]f.=P  
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长期汇票long bill c>Tf@Aog>  
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短期汇票short bill nR]*RIp5  
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逾期汇票overdue bill )n6,uTlOw  
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宽限日期days of grace " Tk,  
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电汇telegraphic transfer （T.T） q`'m:{8  
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邮汇postal order||postal note （Am.）||post office order||money order (mr*Thy`@  
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本票promissory note （P/N） K?nQsT;3p  
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押汇负责书||押汇保证书letter of hypothecation 2TG2< wqvE  
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副保||抵押品||付属担保物collateral security  x<`^4|<  
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担保书trust receipt||letter of indemnity g(auB/0s  
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承兑||认付acceptance ^q_wtuQ  
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单张承兑general acceptance s2(7z9jR  
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有条件承兑qualified acceptance +PnuWK$  
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附条件认付conditional acceptance (-Q~ @Q1  
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部分认付partial acceptance   Yn$:|$