[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。   \L[i9m|e  
会计报表statement of account n+oD C65[  
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往来帐目account current <y>:B}9'  
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现在往来帐||存款额current accout QIV%6q+*R  
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销货帐account sales ~O4|KY  
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共同计算帐项joint account )+Y&4Qu  
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未决帐项outstanding account 2p:r`THvS5  
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贷方帐项credit account||creditor account _Bk U+=|J  
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借方帐项debit account||debtor account (@&I_>2Q  
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应付帐||应付未付帐account payable PZM42"[&  
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应收帐||应收未收帐account receivable vJCf~'  
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新交易||新帐new account (pYY kR"  
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未决帐||老帐old account ybvI?#  
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现金帐cash account *Bw#c j  
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流水帐running account ?`P2'i<b  
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暂记帐||未定帐suspense account Qpu3( `d<  
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过期帐||延滞帐overdue account||pastdue account t[2i$%NVM  
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杂项帐户sundry account GqUSVQ  
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详细帐单||明细表detail account zM59UQU;  
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呆帐bad account MsjnRX:c3u  
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会计项目title of account "DjU:*'  
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会计薄||帐薄account-book cyMs(21  
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营业报告书||损益计算表account of budiness||business report e@j8T gI)  
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借贷细帐||交验帐account rendered q^Inb)FeN  
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明细帐account stated h7?.2Q&S  
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与…银行开立一户头to open an account with rzV"Dm$'  
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与…银行建立交易to keep account with XGIpUz  
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继续记帐to keep account U;gp)=JNT  
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与…有交易to have an account with F< |c4  
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作成会计帐||有往来帐项to make out an account with ~4^p}{  
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清算||清理债务to make up an account b~as64  
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清洁帐目||与…停止交易to close ones account with V6+Zh>'S  
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结帐to close an account 4\1;A`2%0  
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清理未付款to ask an account||to demand an account z1Q2*:)c  
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结清差额to balance the account with pK"&QPv  
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清算to settle an account||to liquidate an account||to square an account 6$(0Ty  
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审查帐目||监查帐目to audit an account zn^v!:[  
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检查帐目to examine an account 6KB^w0oA  
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转入A的帐户to charge the amount to As account ?OO%5PSen  
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以计帐方式付款to pay on account 0V7 _n  
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代理某人||为某人on ones account||on account of one p2^)2v  

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为自己计算||独立帐目on ones own account r},lu=em  
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由某人收益并负风险on ones account and risk||for ones account and risk aPt{C3<  
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由某人负担for ones account||for account of one 90(UgK&Y  
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按某人指示||列入某人帐户by order and for account of one L^x5&CCwk  
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列入5月份帐目for May account tStJ2-5*t  
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编入某中帐项下to pass to the account of||to place to the account of s*eyTm  
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寄出清算书to send in an account||to send in render an account {H'X)n$  
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支票薄cheque book Z"]xdOre  
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支票陈票人cheque drawer 88#N~
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持票人cheque holder >r~|1kQ.  
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不记名支票cheque to bearer||bearer cheque YT][\x  
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记名支票||认人支票cheque to order &hO$4qtN  
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到期支票antedated cheque ":nI_~q  
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未到期支票postdated cheque 4_WH 6Z  
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保付支票certified cheque >}mNi:6xq  
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未获兑现支票，退票returned cheque xNn>+J  
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横线支票crossed cheque av"Dljc  
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普通横线general crossing  MK<  
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特别横线special crossing ^*HVP*   
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空白支票blank cheque u<$S>  
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失效支票，过期支票stale cheque +Kxe ymwr2  
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普通支票open cheque ~JIywzcf8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,w,ENU0~f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "bv,I-\  
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支票换现金||兑现to cash a cheque b #o}=m  
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清理票款to clear a cheque lCM6T;2ID  
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保证兑现to certify a cheque ls8olLM>  
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填写支票数额to fill up a cheque /vFxVBX  
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支票上划线to cross a cheque L8,H9T#e  
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开发支票to make out a cheque YR^Ee8_H  
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签发支票，开立支票to draw a cheque||to issue a cheque &0;{lS[N:L  
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透支支票to overdraw a cheque ECmHy@(  
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背书支票to endorse a cheque 7?n*t  
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请付票款||清付票款to pay a cheque||to honour a cheque Mipm&5R  
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支票退票to dishonour a cheque Q KcF1?  
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拒付支票to refuse a cheque (dO'_s&M]/  
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拒付支票to stop payment of a cheque ^t/'dfF  
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提示要求付款to present for payment :?&WKW  
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见票即付持票人payable to bearer )\I? EU8  
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支付指定人payable to order f!uA$uLc  
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已过期||无效out of date||stale \KnD"0KW   
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请给出票人R/D||refer to drawer @3expC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sJHy=z0m  
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文字与数字不一致words and figures differ [-:<z?(n4  
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支票 _1>(GK5[  
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时间已过account closed ZimMjZ%4  
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更改处应加盖印章alterations require initials {KpH|

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时间已过effects not cleared \dxW44sM  
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停止付款payment stopped X-ki%jp3  
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支票毁损cheque mutilated BqEubP(si  
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汇款||寄钱to remit||to send money 2Fp]S a  
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寄票供取款||支票支付to send a cheque for payment 8yo6v3JqC  
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寄款人a remitter LOb'<R\p  
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收款人a remittee ]R0A{+]n  
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国外汇票foreign Bill A7,$y!D  
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国内汇票inland Bill +D-+}&oW  
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跟单汇票documentary bill UG?C=Tf  
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空头汇票accommodation bill GqD!W8+  
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原始汇票original bill 't%%hw-m}  
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改写||换新票据renewed bill v7OV;ea$  
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即期汇票sight bill||bill on demand >]Yha}6h  
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…days after date||…days after date…日后付款 1o8"==
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…months after date||…months after date…月后付款 +G[HZ,FL  
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见票后…日付款…days after sight||…days sight E!~2\qKT  
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见票后…月付款…months after sight||…months sight hSKH#NS  
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同组票据set of bills 3 jeV4|  
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单张汇票sola of exchange||sole of exchange p{svXP K  
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远期汇票usance bill||bill at usance -qP[$Q  
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长期汇票long bill &r5%WRzpYT  
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短期汇票short bill $5CY<,f  
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逾期汇票overdue bill L\b_,'I  
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宽限日期days of grace i{[H 3p8  
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电汇telegraphic transfer （T.T） PH%gX`N  
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邮汇postal order||postal note （Am.）||post office order||money order *xTquV$  
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本票promissory note （P/N） |8{iIvi/  
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押汇负责书||押汇保证书letter of hypothecation H>X1(sh#}  
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副保||抵押品||付属担保物collateral security {&qsh9ob  
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担保书trust receipt||letter of indemnity A?KKZ{ P
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承兑||认付acceptance 'z!#E!i  
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单张承兑general acceptance s(Bi&C\  
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有条件承兑qualified acceptance &?sjeC_  
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附条件认付conditional acceptance J uKaRR~  
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部分认付partial acceptance   Vzm7xl [