[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。   ~aq? Kk  
会计报表statement of account Q{|'g5(O  
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往来帐目account current ZzaW@6LJF  
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现在往来帐||存款额current accout Va[dZeoy  
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销货帐account sales Gqz)='  
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共同计算帐项joint account jE5  9h  
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未决帐项outstanding account T[9jTO?W2  
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贷方帐项credit account||creditor account FbNQ  
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借方帐项debit account||debtor account *E q7r>[  
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应付帐||应付未付帐account payable hQLx"R$  
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应收帐||应收未收帐account receivable $W]guG  
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新交易||新帐new account >!.lr9(l  
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未决帐||老帐old account ?PtRb:RHt  
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现金帐cash account ~g|0uO}.  
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流水帐running account m
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暂记帐||未定帐suspense account ~TIZumGB  
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过期帐||延滞帐overdue account||pastdue account P&,cCR>  
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杂项帐户sundry account L uKm  
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详细帐单||明细表detail account Av4E?@R  
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呆帐bad account }f*S 9V  
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会计项目title of account ixpG[8s  
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会计薄||帐薄account-book {Oszq(A  
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营业报告书||损益计算表account of budiness||business report #E)]7!_XG  
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借贷细帐||交验帐account rendered sR
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明细帐account stated ;wB
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与…银行开立一户头to open an account with +2O_LPV$,  
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与…银行建立交易to keep account with eQj/)@B:V  
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继续记帐to keep account D3ad2vH  

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与…有交易to have an account with ?>&Zm$5V  
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作成会计帐||有往来帐项to make out an account with K(S/D(\ FL  
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清算||清理债务to make up an account c-d}E!C:  
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清洁帐目||与…停止交易to close ones account with pM3BBF%  
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结帐to close an account sd%~pY}  
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清理未付款to ask an account||to demand an account qZe"'"3M  
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结清差额to balance the account with 6Y^o8R  
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清算to settle an account||to liquidate an account||to square an account q0wVV  
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审查帐目||监查帐目to audit an account 
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检查帐目to examine an account M %~kh"  
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转入A的帐户to charge the amount to As account WmA578|l!  
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以计帐方式付款to pay on account MXb(Z9)]kw  
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代理某人||为某人on ones account||on account of one 00i9yC8@6  
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为自己计算||独立帐目on ones own account fvDwg  
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由某人收益并负风险on ones account and risk||for ones account and risk \"SI-`x  
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由某人负担for ones account||for account of one v,;?+Ck  
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按某人指示||列入某人帐户by order and for account of one )n.peZ  
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列入5月份帐目for May account Ot
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编入某中帐项下to pass to the account of||to place to the account of U&6f}=vC  
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寄出清算书to send in an account||to send in render an account nMhc3t  
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支票薄cheque book + '`RJ,K+[  
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支票陈票人cheque drawer _#+i;$cO-X  
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持票人cheque holder fc91D]c  
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不记名支票cheque to bearer||bearer cheque y3x_B@}BY  
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记名支票||认人支票cheque to order wegBMRQVp  

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到期支票antedated cheque /O9z-!Jz  
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未到期支票postdated cheque K$4Ky&89  
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保付支票certified cheque 8qT/1b  
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未获兑现支票，退票returned cheque BwR)--75  
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横线支票crossed cheque =dPrG=A  
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普通横线general crossing :p89J\  
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特别横线special crossing .RdnJ&K*  
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空白支票blank cheque o]@?QAu  
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失效支票，过期支票stale cheque kIyif7  
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普通支票open cheque Vf0m7BJc3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dW6sA65<Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EW]rD  
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支票换现金||兑现to cash a cheque /; w(1)B  
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清理票款to clear a cheque rytves%;C  
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保证兑现to certify a cheque Ejmpg_kux  
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填写支票数额to fill up a cheque ~m3Q^ue  
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支票上划线to cross a cheque %py3fzg  
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开发支票to make out a cheque {u~JR(C:  
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签发支票，开立支票to draw a cheque||to issue a cheque ^,}1^?*  
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透支支票to overdraw a cheque 5If.[j{  
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背书支票to endorse a cheque R"W5R-  
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请付票款||清付票款to pay a cheque||to honour a cheque F_G .$aCc  
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支票退票to dishonour a cheque .exBU1Yk@  
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拒付支票to refuse a cheque $Q"D>Qf{G  
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拒付支票to stop payment of a cheque #N"m[$;QR  
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提示要求付款to present for payment }ZK%
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见票即付持票人payable to bearer yIhPB8QL  
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支付指定人payable to order Bm
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已过期||无效out of date||stale :s6aFiz  
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请给出票人R/D||refer to drawer 6R,Y.srR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *?BY
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文字与数字不一致words and figures differ 2TUV9Z  
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支票 w i[9RD@  
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时间已过account closed Lo3N)~5  
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更改处应加盖印章alterations require initials ?HJh;96B  
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时间已过effects not cleared ~4khIz  
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停止付款payment stopped g]lEG>y1R  
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支票毁损cheque mutilated g35!a<JW  
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汇款||寄钱to remit||to send money k?Z:=.YW  

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寄票供取款||支票支付to send a cheque for payment 4d`YZNvZW/  
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寄款人a remitter 4T31<wk  
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收款人a remittee 8@;]@c)m  
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国外汇票foreign Bill >G:Q/3jh  
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国内汇票inland Bill
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跟单汇票documentary bill $Z:O&sD{  
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空头汇票accommodation bill 5tYo! f  
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原始汇票original bill n9'3~qVZ  
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改写||换新票据renewed bill hq 3n&/  
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即期汇票sight bill||bill on demand +/ZIs|B4,z  
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…days after date||…days after date…日后付款 L,}'ST  
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…months after date||…months after date…月后付款 N&HI)X2&  
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见票后…日付款…days after sight||…days sight ev4[4T-(@  
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见票后…月付款…months after sight||…months sight Zw]"p63eMa  
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同组票据set of bills BU:;;iV8  
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单张汇票sola of exchange||sole of exchange DpRMXo
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远期汇票usance bill||bill at usance ?()*"+N(ck  
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长期汇票long bill =\<NTu  
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短期汇票short bill Nx 42k|8  
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逾期汇票overdue bill if*V-$[I  
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宽限日期days of grace ZFtx&vrP  
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电汇telegraphic transfer （T.T） 2j-l<!s  
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邮汇postal order||postal note （Am.）||post office order||money order f Fi=/}  
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本票promissory note （P/N） d]E=w6+;Q  
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押汇负责书||押汇保证书letter of hypothecation 2 5~Z%_?  
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副保||抵押品||付属担保物collateral security HM% +Y47a  
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担保书trust receipt||letter of indemnity tR!C8:u  
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承兑||认付acceptance n.l#(`($4  
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单张承兑general acceptance fq>{5ODO  
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有条件承兑qualified acceptance B2NI V
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附条件认付conditional acceptance {J"]tx9 ]  
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部分认付partial acceptance   ^x0N]/