[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。   LaL.C^K  
会计报表statement of account &z[39Q{~  
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往来帐目account current <rd7<@>5D  
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现在往来帐||存款额current accout et|QW;*L  
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销货帐account sales Ei!5Q ya>  
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共同计算帐项joint account C%8nr8po  
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未决帐项outstanding account ,L ;ueAo  
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贷方帐项credit account||creditor account Vy-N3L  
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借方帐项debit account||debtor account hhjT{>je  
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应付帐||应付未付帐account payable :G$f)NMK  
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应收帐||应收未收帐account receivable M&P?/Zi=L  
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新交易||新帐new account uM"G)$I\  
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未决帐||老帐old account (jYHaTL6Y'  
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现金帐cash account ^Glmg}>q  
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流水帐running account *FoH'\=  
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暂记帐||未定帐suspense account 5Ug.J{d  
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过期帐||延滞帐overdue account||pastdue account ~#/NpKHT@A  
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杂项帐户sundry account k}T#-Gb
 
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详细帐单||明细表detail account ;&B;RUUnTO  
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呆帐bad account D:`b61sWi_  
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会计项目title of account ;T1OXuQ  
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会计薄||帐薄account-book Ny_d  
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营业报告书||损益计算表account of budiness||business report W Z'UVUi8  
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借贷细帐||交验帐account rendered ;S Re`  
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明细帐account stated 1F`1(MYt9  
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与…银行开立一户头to open an account with  bT(}=j  
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与…银行建立交易to keep account with )1#J4  
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继续记帐to keep account Er@'X0n  
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与…有交易to have an account with pBo=omQV  
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作成会计帐||有往来帐项to make out an account with V)|]w[(Y  
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清算||清理债务to make up an account _]oNbcbt(  
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清洁帐目||与…停止交易to close ones account with '! \t!@I$  
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结帐to close an account c&>S  
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清理未付款to ask an account||to demand an account Sbzx7 *X  
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结清差额to balance the account with "`6pF8k  
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清算to settle an account||to liquidate an account||to square an account lf`" (:./  
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审查帐目||监查帐目to audit an account @~ 6,8nQ  
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检查帐目to examine an account _keI0ML-#  
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转入A的帐户to charge the amount to As account KA/~q"N  
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以计帐方式付款to pay on account tO}Y=kZa{  
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代理某人||为某人on ones account||on account of one s=8$h:^9>  
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为自己计算||独立帐目on ones own account x'iBEm  
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由某人收益并负风险on ones account and risk||for ones account and risk MwE^.6xl{  
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由某人负担for ones account||for account of one w,zm$s^  
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按某人指示||列入某人帐户by order and for account of one `st^i$A  
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列入5月份帐目for May account __Egr@  
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编入某中帐项下to pass to the account of||to place to the account of :F.eyA|#@G  
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寄出清算书to send in an account||to send in render an account 2 #_i_j  
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支票薄cheque book _zG[b/:p  
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支票陈票人cheque drawer AiUK#I  
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持票人cheque holder JQ<9~J  
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不记名支票cheque to bearer||bearer cheque X8~ gLdv8  
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记名支票||认人支票cheque to order Rf#t|
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到期支票antedated cheque nD!5I@D  
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未到期支票postdated cheque deqL  
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保付支票certified cheque vFH1hm  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque 95^-ptO{1`  
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普通横线general crossing L<O"36R  
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特别横线special crossing vj+ S  
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空白支票blank cheque lPOcX'3\  
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失效支票，过期支票stale cheque vw
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普通支票open cheque Vv~:^6il  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q0-}!5`E1$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _do (   
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支票换现金||兑现to cash a cheque [;8vO=Z  
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清理票款to clear a cheque RlnJl
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保证兑现to certify a cheque m9m]q&hx  
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填写支票数额to fill up a cheque ju%t'u\'  
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支票上划线to cross a cheque (b4;c=<[{  
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开发支票to make out a cheque >Pw ZHY  
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签发支票，开立支票to draw a cheque||to issue a cheque RmcQGQ
 
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透支支票to overdraw a cheque a0=5G>G9c  
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背书支票to endorse a cheque H&3i[D!p  
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请付票款||清付票款to pay a cheque||to honour a cheque X`E3lgfqT  
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支票退票to dishonour a cheque b&~s}IX
 
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拒付支票to refuse a cheque U)g27*7
  
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拒付支票to stop payment of a cheque ,@]rvI6x  
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提示要求付款to present for payment Q-,,Kn  
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见票即付持票人payable to bearer uh_2yw_  
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支付指定人payable to order [O52Bn  
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已过期||无效out of date||stale [es R!})  
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请给出票人R/D||refer to drawer ?U;KwS]%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cLpkgK&a  
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文字与数字不一致words and figures differ uK5&HdoM  
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支票 l5R0^!t  
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时间已过account closed ue;o:>G  
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更改处应加盖印章alterations require initials A&:i$`m,  
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时间已过effects not cleared U(jZf{`Mz  
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停止付款payment stopped pRAdo="  
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支票毁损cheque mutilated 6_s_2cr  
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汇款||寄钱to remit||to send money {4@+ 2)l  
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寄票供取款||支票支付to send a cheque for payment opKk#40  
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寄款人a remitter :RH0.5)  
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收款人a remittee .5;X d?  
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国外汇票foreign Bill Gxtb@`f  
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国内汇票inland Bill |9;6Cp  
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跟单汇票documentary bill KVvzVQ1  
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空头汇票accommodation bill 7.r}98V  
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原始汇票original bill Zewx*Y|
 
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改写||换新票据renewed bill 5i+0GN3nd  
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即期汇票sight bill||bill on demand V>{G$(v$  
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…days after date||…days after date…日后付款 |r]f2Mrm  
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…months after date||…months after date…月后付款 DA/l` Pn  
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见票后…日付款…days after sight||…days sight n>)'!  
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见票后…月付款…months after sight||…months sight wIrjWU2  
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同组票据set of bills +>em !~
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单张汇票sola of exchange||sole of exchange 9@Iz:!oqb  
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远期汇票usance bill||bill at usance *H"IW0I  
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长期汇票long bill h\oAW?^  
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短期汇票short bill W\'njN  
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逾期汇票overdue bill rjmKe*_1V  
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宽限日期days of grace Ywj=6 +;  
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电汇telegraphic transfer （T.T） ~?V+^<P  
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邮汇postal order||postal note （Am.）||post office order||money order `y&d  
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本票promissory note （P/N） C m~h\+"  
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押汇负责书||押汇保证书letter of hypothecation @%4MFc0`!  
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副保||抵押品||付属担保物collateral security A)5-w`1  
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担保书trust receipt||letter of indemnity Gj[+{  
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承兑||认付acceptance }uI(D&?+h  
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单张承兑general acceptance r]XXN2[jO  

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有条件承兑qualified acceptance Sm(QgZO[4  
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附条件认付conditional acceptance 5lp L$  
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部分认付partial acceptance   d^"dL" Q6m