[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。   7e`ylnP!  
会计报表statement of account t:SME'~.P  
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往来帐目account current npJyVh47  
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现在往来帐||存款额current accout a%fMf[Fu  
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销货帐account sales LRuB&4r8  
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共同计算帐项joint account uxKj7!(#  
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未决帐项outstanding account da ,Bnze0  
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贷方帐项credit account||creditor account m"r =p  
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借方帐项debit account||debtor account $&C~Qti|G  
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应付帐||应付未付帐account payable .wb[cCUQ  
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应收帐||应收未收帐account receivable 5xsGSoa+  
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新交易||新帐new account 0[O."9  
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未决帐||老帐old account $ncJc  
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现金帐cash account V?0Yzg$sy  
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流水帐running account NO%x 2dx0  
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暂记帐||未定帐suspense account T0Kjnzs  
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过期帐||延滞帐overdue account||pastdue account yG ,oSp|  
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杂项帐户sundry account ,+Bp>=pvs  
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详细帐单||明细表detail account f0h^ULd  
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呆帐bad account E;>BcP
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会计项目title of account rZt7C(FM$7  
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会计薄||帐薄account-book $X;wj5oj  
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营业报告书||损益计算表account of budiness||business report "4,Zox{^  
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借贷细帐||交验帐account rendered M*xt9'Yd  
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明细帐account stated [tP6FdS/M=  
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与…银行开立一户头to open an account with 2^TJ_xG~  
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与…银行建立交易to keep account with F:P&hK  
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继续记帐to keep account DKzP)!B "  
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与…有交易to have an account with c[DC  
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作成会计帐||有往来帐项to make out an account with vcsMU|GGh  
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清算||清理债务to make up an account N-+`[8@(P<  
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清洁帐目||与…停止交易to close ones account with j1LL[+G-"_  
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结帐to close an account >;ucwLi  
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清理未付款to ask an account||to demand an account 2yFXX9!@  
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结清差额to balance the account with f17pw J~=  
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清算to settle an account||to liquidate an account||to square an account 54A ndyeA  
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审查帐目||监查帐目to audit an account ^PCshb##  
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检查帐目to examine an account xY/ S;dE  
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转入A的帐户to charge the amount to As account XG5mfKMt+  
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以计帐方式付款to pay on account F
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代理某人||为某人on ones account||on account of one "[.adiw  
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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 eeuT
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由某人负担for ones account||for account of one i0($@6Lh  
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按某人指示||列入某人帐户by order and for account of one ^/wvHu[#  
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列入5月份帐目for May account ?~e 8:/@  
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编入某中帐项下to pass to the account of||to place to the account of -<gGNj.x-  
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寄出清算书to send in an account||to send in render an account C@ ` eYi  
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支票薄cheque book !3{> F"  
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支票陈票人cheque drawer ZqQJFyV*  
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持票人cheque holder !HM|~G7  
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不记名支票cheque to bearer||bearer cheque k=j--`$8k  
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记名支票||认人支票cheque to order %EYh5W  
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到期支票antedated cheque u+eA>{  
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未到期支票postdated cheque [vkz<sL"  
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保付支票certified cheque h V@C|*A  
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未获兑现支票，退票returned cheque 8;YeEW5  
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横线支票crossed cheque nj99!"_  
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普通横线general crossing iva&W  
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特别横线special crossing vdrV) ^  
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空白支票blank cheque t6&6kl  
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失效支票，过期支票stale cheque :IDD(<^9  
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普通支票open cheque cUssF%ud]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hD!W&Er  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /gh=+;{  
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支票换现金||兑现to cash a cheque Q{6Bhx *>  
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清理票款to clear a cheque @'`!2[2'?  
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保证兑现to certify a cheque 6}"P m  
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填写支票数额to fill up a cheque nPh5(&E  
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支票上划线to cross a cheque j+AAhn  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque Xdj` $/RI  
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透支支票to overdraw a cheque >aXyi3B  
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背书支票to endorse a cheque D@ut -J(.  
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请付票款||清付票款to pay a cheque||to honour a cheque zhtNL_  
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支票退票to dishonour a cheque 'fO[f}oa_.  
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拒付支票to refuse a cheque .lnyn|MVb  
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拒付支票to stop payment of a cheque F N6GV  
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提示要求付款to present for payment wSoIU,I  
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见票即付持票人payable to bearer {3n|=  

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支付指定人payable to order -X+G_rY
 
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已过期||无效out of date||stale buV{O[  
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请给出票人R/D||refer to drawer D5lzrpg_e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ILi{5L  
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文字与数字不一致words and figures differ UrtA]pc3L  
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支票 "#zSk=52z
 
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时间已过account closed 6ub-NtVu  
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时间已过effects not cleared ',Y`XP"Q  
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停止付款payment stopped =NJ:%kvF  
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支票毁损cheque mutilated a'zXLlXgGd  
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汇款||寄钱to remit||to send money Ml-GAkgG  
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寄票供取款||支票支付to send a cheque for payment wY$'KmNW  
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寄款人a remitter op!ft/Yyb  
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收款人a remittee I`e$U  
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国外汇票foreign Bill LUPh!)8  
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国内汇票inland Bill Znrs J1f:  
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跟单汇票documentary bill QaVxP1V#U  
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空头汇票accommodation bill *
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原始汇票original bill ?cyBF*o  
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改写||换新票据renewed bill OuZPgN  
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即期汇票sight bill||bill on demand rd
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…days after date||…days after date…日后付款 y^u9Ttf{  
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…months after date||…months after date…月后付款 mJ #|~I*Z-  
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见票后…日付款…days after sight||…days sight $n><p>`  
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见票后…月付款…months after sight||…months sight #^>Md59N  
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同组票据set of bills ! ^ DQX=1  
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单张汇票sola of exchange||sole of exchange  ob_*fP  
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远期汇票usance bill||bill at usance 'JpCS  
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长期汇票long bill Chs#}=gzi  
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短期汇票short bill }od5kK;  
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逾期汇票overdue bill S)\Yc=~h  
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宽限日期days of grace V"u .u  
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电汇telegraphic transfer （T.T） (WuJ9  
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邮汇postal order||postal note （Am.）||post office order||money order HxnWM\p  
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本票promissory note （P/N） \(4kEB2s$  
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押汇负责书||押汇保证书letter of hypothecation :YUQKy  
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副保||抵押品||付属担保物collateral security py%_XL=w,  
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担保书trust receipt||letter of indemnity ~ \3j{pr  
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承兑||认付acceptance 9~|hGo  
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单张承兑general acceptance |S.;']t+  
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有条件承兑qualified acceptance ]S0sjN  
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附条件认付conditional acceptance ?3;0 SAh  
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部分认付partial acceptance   X{-901J1