[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。   xcwyn\93)  
会计报表statement of account }legh:/*?O  
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往来帐目account current `DIIJ<;g  
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现在往来帐||存款额current accout I0P)DR  
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销货帐account sales ]?S\
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共同计算帐项joint account  XWV )   
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未决帐项outstanding account _'
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贷方帐项credit account||creditor account ^5j|   
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借方帐项debit account||debtor account B ~QX{  
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应付帐||应付未付帐account payable >B/ jTn5=  
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应收帐||应收未收帐account receivable LHU^%;L  
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新交易||新帐new account dOh'9kk3  
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未决帐||老帐old account 4zs1BiMG  
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现金帐cash account Fj}|uiOQUS  
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流水帐running account _Qg^>}]A1  
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暂记帐||未定帐suspense account 3&'ll51t  
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过期帐||延滞帐overdue account||pastdue account ^_ <jg
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杂项帐户sundry account >FED*C4  
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详细帐单||明细表detail account RB<LZHZI  
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呆帐bad account |d^r"wbs3  
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会计项目title of account \hN\px  
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会计薄||帐薄account-book It'hmwu#  
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营业报告书||损益计算表account of budiness||business report !Cxo4Twg  
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借贷细帐||交验帐account rendered la#f,C3_  
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明细帐account stated ^2E\{$J
 
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与…银行开立一户头to open an account with -=BQVJ_dK{  
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与…银行建立交易to keep account with yO E
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继续记帐to keep account {<0=y#@u  
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与…有交易to have an account with O8:$sei$  
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作成会计帐||有往来帐项to make out an account with l H:Y8j  
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清算||清理债务to make up an account ,'[L6 =#  
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清洁帐目||与…停止交易to close ones account with iXt1{VP'K  
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结帐to close an account .OFwGOL%  
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清理未付款to ask an account||to demand an account j2O?]M  
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结清差额to balance the account with H9'Y` -r  
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清算to settle an account||to liquidate an account||to square an account =xwA'D9]  
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审查帐目||监查帐目to audit an account QC@nRy8%  
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检查帐目to examine an account ^6&?R ?y  
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转入A的帐户to charge the amount to As account f#~X4@DH`  
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以计帐方式付款to pay on account -h=K]Y{`  
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代理某人||为某人on ones account||on account of one Rou$`<{H  

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为自己计算||独立帐目on ones own account s$g"6;_\  
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由某人收益并负风险on ones account and risk||for ones account and risk lwS6"2q  
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由某人负担for ones account||for account of one 7A 7=~:l\G  

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按某人指示||列入某人帐户by order and for account of one th &
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列入5月份帐目for May account k-;%/:Om  
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编入某中帐项下to pass to the account of||to place to the account of hoy+J/  
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寄出清算书to send in an account||to send in render an account 1.7tXjRd+  
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支票薄cheque book 3GEI)!  
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支票陈票人cheque drawer S\7-u\)  
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持票人cheque holder #:rywz+  
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不记名支票cheque to bearer||bearer cheque Ap}^6_YXd  
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记名支票||认人支票cheque to order `% sK F  
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到期支票antedated cheque }Dk*Hs^E  
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未到期支票postdated cheque %E q}H  
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保付支票certified cheque Q v/}WnBk  
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未获兑现支票，退票returned cheque 3ZN m,{  
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横线支票crossed cheque Y\!* c=@k  
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普通横线general crossing H f}-
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特别横线special crossing =5bef8O  
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空白支票blank cheque mfHZGk[[  
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失效支票，过期支票stale cheque 
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普通支票open cheque  5VWyc9Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P@Oq'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 - inZX`afA  

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支票换现金||兑现to cash a cheque BeAkG_uG  
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清理票款to clear a cheque >OP[qj  
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保证兑现to certify a cheque Jw;
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填写支票数额to fill up a cheque M^f+R'Q3  
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支票上划线to cross a cheque d|T87K>|r"  
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开发支票to make out a cheque W dM?{; #  
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签发支票，开立支票to draw a cheque||to issue a cheque "Dr8}g:X  
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透支支票to overdraw a cheque rUJIf;Zwo  
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背书支票to endorse a cheque AXK
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请付票款||清付票款to pay a cheque||to honour a cheque 'JA<q-Gn  
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支票退票to dishonour a cheque NT3Ti ?J,  
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拒付支票to refuse a cheque "9>.,nzt  
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拒付支票to stop payment of a cheque }iOFB&)w  
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提示要求付款to present for payment I=vGS  
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见票即付持票人payable to bearer 2.6F5&:($  
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支付指定人payable to order p bR
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已过期||无效out of date||stale "q<}#]u  
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请给出票人R/D||refer to drawer n#
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZvSWIQ6  
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文字与数字不一致words and figures differ &I=27!S  
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支票 <E&[sQ|3  
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时间已过account closed H.H$5(?O  
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更改处应加盖印章alterations require initials :)PAj  
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时间已过effects not cleared p3f>;|uh_  
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停止付款payment stopped {&qB!axj  
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支票毁损cheque mutilated v})-:  
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汇款||寄钱to remit||to send money 5Vj t!%?r  
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寄票供取款||支票支付to send a cheque for payment *pOdM0AE  
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寄款人a remitter SFaG` T=  
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收款人a remittee u\uYq  
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国外汇票foreign Bill -9(9LU2  
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国内汇票inland Bill !-OPzfHrI  
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跟单汇票documentary bill 3EHn}#+U  
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空头汇票accommodation bill }CoR$
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原始汇票original bill  oRbG6Vv/  
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改写||换新票据renewed bill IL\2?(&Z  
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即期汇票sight bill||bill on demand %( tu<  
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…days after date||…days after date…日后付款 Rb8wq.LqD  
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…months after date||…months after date…月后付款 =jWcD{;1I}  
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见票后…日付款…days after sight||…days sight C(Bh<
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见票后…月付款…months after sight||…months sight V2&O]bR  
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同组票据set of bills 4=T.rVS[  
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单张汇票sola of exchange||sole of exchange -{^IT`  

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远期汇票usance bill||bill at usance Ep.Q&(D >  
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长期汇票long bill WPN4mEow  
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短期汇票short bill i$[wkQ>$  
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逾期汇票overdue bill aR2Vvo  
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宽限日期days of grace -F-RWs{yS  
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电汇telegraphic transfer （T.T） e Qz_,vTk  
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邮汇postal order||postal note （Am.）||post office order||money order +p:?blG  
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本票promissory note （P/N） n{b(~eL?  
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押汇负责书||押汇保证书letter of hypothecation :skNEY].  
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副保||抵押品||付属担保物collateral security u(Y! _  
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担保书trust receipt||letter of indemnity i>]1E^yF  
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承兑||认付acceptance n%SR5+N"  
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单张承兑general acceptance  c"pI+Q  
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有条件承兑qualified acceptance $,mljJSQv  
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附条件认付conditional acceptance ke+3J\;>  
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部分认付partial acceptance   ?yfw3s