[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。   +2]{%=  
会计报表statement of account uBC*7Mkm  
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往来帐目account current  kQm\;[R  
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现在往来帐||存款额current accout fM)RO7  
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销货帐account sales ve /Q6j{  
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共同计算帐项joint account G l*C"V  
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未决帐项outstanding account l4d2i;4BK  
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贷方帐项credit account||creditor account UvOB`Vj  
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借方帐项debit account||debtor account N|h}'p  
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应付帐||应付未付帐account payable )vk$]<$  
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应收帐||应收未收帐account receivable z>hG '  
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新交易||新帐new account ^r$P&}Z\b  
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未决帐||老帐old account C=AX{sn  
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现金帐cash account pXCmyLQ  
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流水帐running account jO$3>q  
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暂记帐||未定帐suspense account B}YB%P_CWs  
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过期帐||延滞帐overdue account||pastdue account q!9SANTx  
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杂项帐户sundry account 5B@+$D[0?3  
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详细帐单||明细表detail account L*1C2EL/q  
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呆帐bad account SV}I+O_w  
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会计项目title of account y'pAh dF  
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会计薄||帐薄account-book Y dmYE$  
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营业报告书||损益计算表account of budiness||business report me#
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借贷细帐||交验帐account rendered CYmwT>P+*4  
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明细帐account stated *f=H#  
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与…银行开立一户头to open an account with m@R!
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与…银行建立交易to keep account with v{"$:Z ow  
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继续记帐to keep account oQ1>*[e<u  
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与…有交易to have an account with ,&rlt+wE  
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作成会计帐||有往来帐项to make out an account with o<`Mvw@Z   
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清算||清理债务to make up an account {b6| wQ\  
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清洁帐目||与…停止交易to close ones account with 9&}$C]`  
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结帐to close an account :sAb'6u1EU  
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清理未付款to ask an account||to demand an account ZxLdh8v.  
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结清差额to balance the account with \9j +ejGf  
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清算to settle an account||to liquidate an account||to square an account #@FMH*?xX6  
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审查帐目||监查帐目to audit an account L/\s~*:M  
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检查帐目to examine an account {\zTE1X9  
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转入A的帐户to charge the amount to As account gySCK-(y  
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以计帐方式付款to pay on account O0^m_  
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代理某人||为某人on ones account||on account of one tVfZ~qJ  
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为自己计算||独立帐目on ones own account  bu0i#  
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由某人收益并负风险on ones account and risk||for ones account and risk "x1?T+j4  
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由某人负担for ones account||for account of one }2xgm9j<  
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按某人指示||列入某人帐户by order and for account of one qa-%j+  
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列入5月份帐目for May account /(oxK>*F  
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编入某中帐项下to pass to the account of||to place to the account of uNKf!\Y  
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寄出清算书to send in an account||to send in render an account tt&#4Z  
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支票薄cheque book inHlL  
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支票陈票人cheque drawer >//yvkZ9
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持票人cheque holder [L>mrHqG  
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不记名支票cheque to bearer||bearer cheque A&N$=9.N1  
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记名支票||认人支票cheque to order Ddh  
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到期支票antedated cheque g -pEt#  
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未到期支票postdated cheque P^aNAa  
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保付支票certified cheque 18^K!:Of  
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未获兑现支票，退票returned cheque CZ!gu Y=  
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横线支票crossed cheque !<&To  
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普通横线general crossing RDU 'l^  
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特别横线special crossing %+((F+[  
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空白支票blank cheque 8M0<:p/  
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失效支票，过期支票stale cheque cj4o[l  
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普通支票open cheque 6FX]b4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R|k!w ]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &gP1=P,!  
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支票换现金||兑现to cash a cheque gk}.LE  
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清理票款to clear a cheque ('`mPD,  
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保证兑现to certify a cheque #4AqWyp#f  
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填写支票数额to fill up a cheque {)4@rM  
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支票上划线to cross a cheque ;p"#ZS7  
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开发支票to make out a cheque &!*p> Ns)e  
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签发支票，开立支票to draw a cheque||to issue a cheque m xy=3cUi  
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透支支票to overdraw a cheque 5(DnE?}vo  
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背书支票to endorse a cheque G)=+Nt\*  
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请付票款||清付票款to pay a cheque||to honour a cheque %Gjjl*`E  
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支票退票to dishonour a cheque s3
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拒付支票to refuse a cheque *%dWNvN4X  
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拒付支票to stop payment of a cheque P'k`H  
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提示要求付款to present for payment L;'v,s  
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见票即付持票人payable to bearer ": ^cb =  
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支付指定人payable to order QsPL^ Ny  
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已过期||无效out of date||stale mvBUm-X  
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请给出票人R/D||refer to drawer 9,Ug  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 96CC5  
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文字与数字不一致words and figures differ rKWkT"  
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支票 o*|j}hnbv  
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时间已过account closed v]BMET[w  
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更改处应加盖印章alterations require initials vh^,8pPy  
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时间已过effects not cleared [0mg\n?  
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停止付款payment stopped Wi(Ac
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支票毁损cheque mutilated eo&nAr  
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汇款||寄钱to remit||to send money B @8 ]!  
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寄票供取款||支票支付to send a cheque for payment ?ydqmj2[F  
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寄款人a remitter 8%wu:;*]%  
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收款人a remittee xMu[#\Vc  
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国外汇票foreign Bill VgO:`bDF  
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国内汇票inland Bill $Dm2>:D
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跟单汇票documentary bill `i,l)X]  
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空头汇票accommodation bill LzW8)<N  
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原始汇票original bill pp#xN/V#a  
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改写||换新票据renewed bill {T^"`%[   
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即期汇票sight bill||bill on demand axSJ:j8  
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…days after date||…days after date…日后付款 %)$^_4.g  
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…months after date||…months after date…月后付款 [ !ghI%VK  
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见票后…日付款…days after sight||…days sight WPmH4L>T  
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见票后…月付款…months after sight||…months sight 'Olp2g8=  
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同组票据set of bills 6V"|  
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单张汇票sola of exchange||sole of exchange OD*\<Sc  
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远期汇票usance bill||bill at usance L9|55z  
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长期汇票long bill kK27hfsw  
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短期汇票short bill hV(>}hb  
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逾期汇票overdue bill 3@qy}Nm  
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宽限日期days of grace S>-x<'Os  
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电汇telegraphic transfer （T.T） n(i Uc1Y  
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邮汇postal order||postal note （Am.）||post office order||money order ~AVn$];{  
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本票promissory note （P/N） ~  4v  
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押汇负责书||押汇保证书letter of hypothecation  n[vwwY  
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副保||抵押品||付属担保物collateral security <EhOIN7@*D  
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担保书trust receipt||letter of indemnity iS p +~  
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承兑||认付acceptance `fnU p-  
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单张承兑general acceptance "QKCZ8_C  
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有条件承兑qualified acceptance ,Y:ET1:  
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附条件认付conditional acceptance B
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部分认付partial acceptance   GM~Ek]9C%