[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。   PebyH"M(  
会计报表statement of account OyIIJ!(  
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往来帐目account current KAnq8B! h  
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现在往来帐||存款额current accout WIw*//nw  
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销货帐account sales 1;~|[C  
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共同计算帐项joint account 9`7>"[=P  
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未决帐项outstanding account I MG^L  
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贷方帐项credit account||creditor account A5L
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借方帐项debit account||debtor account 'i4L.&  
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应付帐||应付未付帐account payable & mm!UJ  
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应收帐||应收未收帐account receivable a`>H69(bU  
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新交易||新帐new account \;JZt[  
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未决帐||老帐old account ~yJJ00%  
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现金帐cash account <(i5hmuVd  
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流水帐running account ri6KD  
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暂记帐||未定帐suspense account =nqHVRA  
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过期帐||延滞帐overdue account||pastdue account iUk#hL
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杂项帐户sundry account I5 qrHBJ >  
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详细帐单||明细表detail account Q!_d6-*u  
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呆帐bad account na"!"C s3  
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会计项目title of account dCeLW  
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会计薄||帐薄account-book 5DVYHN9c|  

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营业报告书||损益计算表account of budiness||business report 'C]Yh ."u  
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借贷细帐||交验帐account rendered =E<H_cUS  
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明细帐account stated t"Ah]sD  
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与…银行开立一户头to open an account with 4QTHBT+2`  
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与…银行建立交易to keep account with 6uT*Fg-G  
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继续记帐to keep account o+7)cI  
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与…有交易to have an account with OF+4Mq  
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作成会计帐||有往来帐项to make out an account with XbB(<\0+  
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清算||清理债务to make up an account f:ObI  
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清洁帐目||与…停止交易to close ones account with S#?2E8  
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结帐to close an account ?-vWNv  
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清理未付款to ask an account||to demand an account ^n (FO,8c  
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结清差额to balance the account with  d]`6N  
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清算to settle an account||to liquidate an account||to square an account {0Y6jk>I  
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审查帐目||监查帐目to audit an account ~x\uZ^:  
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检查帐目to examine an account >kK@tJn  
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转入A的帐户to charge the amount to As account g"1V]  
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以计帐方式付款to pay on account A-T-4I  
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代理某人||为某人on ones account||on account of one  4d5c]%  
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为自己计算||独立帐目on ones own account Zek@ xr;]  
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由某人收益并负风险on ones account and risk||for ones account and risk "dX~J3$  
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由某人负担for ones account||for account of one p|t" 4HQ  
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按某人指示||列入某人帐户by order and for account of one sip4,>,E  
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列入5月份帐目for May account ju{Y6XJ)  
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编入某中帐项下to pass to the account of||to place to the account of pY"WW0p"C  
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寄出清算书to send in an account||to send in render an account 5 3%>)gk:  
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支票薄cheque book Q6qW?*Y  
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支票陈票人cheque drawer W7qh1}_%  
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持票人cheque holder |:1{B1sqA  
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不记名支票cheque to bearer||bearer cheque 7&ED>Bk  
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记名支票||认人支票cheque to order 8F}drK9>F  
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到期支票antedated cheque X2|~(*  
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未到期支票postdated cheque 8 q[; 0  
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保付支票certified cheque SGAzeymw  
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未获兑现支票，退票returned cheque .Kb3VNgwvm  
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横线支票crossed cheque QKG3>lU  
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普通横线general crossing Qm%PpQ^Lz3  
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特别横线special crossing OIcXelS:@k  
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空白支票blank cheque [4z,hob  
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失效支票，过期支票stale cheque IO%
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普通支票open cheque \Vyys[MMY8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^hIdmTf6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ./YR8#,  
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支票换现金||兑现to cash a cheque EQ1**[$  
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清理票款to clear a cheque }p)K6!J0  
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保证兑现to certify a cheque \@<7Vo,  
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填写支票数额to fill up a cheque 98[uRywI  
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支票上划线to cross a cheque fLDrit4_Q  
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开发支票to make out a cheque yM_/_V|G  
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签发支票，开立支票to draw a cheque||to issue a cheque LF dvz0  
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透支支票to overdraw a cheque gQnr.  
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背书支票to endorse a cheque ({uW-%  
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请付票款||清付票款to pay a cheque||to honour a cheque vX+oZj   
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支票退票to dishonour a cheque G%W9?4_K  
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拒付支票to refuse a cheque ipSMmp B  
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拒付支票to stop payment of a cheque E_,/)U8  
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提示要求付款to present for payment {cK<iQJ  
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见票即付持票人payable to bearer Liqo)m  
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支付指定人payable to order DUOoTl
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已过期||无效out of date||stale %4~"$kE  
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请给出票人R/D||refer to drawer %YG?7PBB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j\}.GM'8  
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文字与数字不一致words and figures differ z"@^'{.l  
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支票 *i"9D
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时间已过account closed S_lGrk\j  
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更改处应加盖印章alterations require initials `YOYC  
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时间已过effects not cleared A 3 V  
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停止付款payment stopped [@i:qB>B  
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支票毁损cheque mutilated CHnclT  
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汇款||寄钱to remit||to send money 86#l$QaK{  
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寄票供取款||支票支付to send a cheque for payment rPk|2l,E,3  
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寄款人a remitter a`wjZ"}'[  
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收款人a remittee q1ysT.{p,  
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国外汇票foreign Bill :9&c%~7B9  
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国内汇票inland Bill c7mKE`  
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跟单汇票documentary bill >axeUd+@i  
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空头汇票accommodation bill }UyQGRZ=  
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原始汇票original bill 7(@xk_Pl  
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改写||换新票据renewed bill tpWGmjfo>  
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即期汇票sight bill||bill on demand 5dj" U xH  
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…days after date||…days after date…日后付款 H07\z1?.K  
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…months after date||…months after date…月后付款 &y!?R$?b  
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见票后…日付款…days after sight||…days sight D4VDWv  
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见票后…月付款…months after sight||…months sight \_Bj"K  
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同组票据set of bills c}(H*VY2n  
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单张汇票sola of exchange||sole of exchange 6H|1IrG  
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远期汇票usance bill||bill at usance </[.1&S+\  
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长期汇票long bill jR%*,IeB  
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短期汇票short bill M=iTwK  
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逾期汇票overdue bill `*s:[k5k  
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宽限日期days of grace ^8 VW$}  
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电汇telegraphic transfer （T.T） nQc,^A )I  
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邮汇postal order||postal note （Am.）||post office order||money order G'JHimP2j  
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本票promissory note （P/N） _w
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押汇负责书||押汇保证书letter of hypothecation =gj?!d`  
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副保||抵押品||付属担保物collateral security 6l\5J6x  
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担保书trust receipt||letter of indemnity TsFhrtnx&X  
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承兑||认付acceptance d]0:r]e  
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单张承兑general acceptance <D|&)/#  
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有条件承兑qualified acceptance /"e@rnn  
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附条件认付conditional acceptance aBC5?V*e%  
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部分认付partial acceptance   "1,*6(;: