[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。   *otgI"y\  
会计报表statement of account LRWM}'.s  
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往来帐目account current .>r3ZwrE'  
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现在往来帐||存款额current accout 2[=3-1c  
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销货帐account sales *pD|N  
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共同计算帐项joint account dg~lz80  
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未决帐项outstanding account 31 <0Nw;l  
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贷方帐项credit account||creditor account J2 )h":2  
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借方帐项debit account||debtor account 5_](N$$  
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应付帐||应付未付帐account payable 5y g`

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应收帐||应收未收帐account receivable (K8Ob3zN_  
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新交易||新帐new account ]&P\|b1*g  
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未决帐||老帐old account ilK*Xo  
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现金帐cash account AIn/v`JeX  
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流水帐running account *{+{h;p  
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暂记帐||未定帐suspense account )kI**mI}  
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过期帐||延滞帐overdue account||pastdue account 7M7Ir\d0lp  
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杂项帐户sundry account m#8[")a$"  
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详细帐单||明细表detail account ^s7!F.OC  
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呆帐bad account rqmb<# Z  
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会计项目title of account b\`S[  
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会计薄||帐薄account-book ;TWLo_  
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营业报告书||损益计算表account of budiness||business report -%yrs6  
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借贷细帐||交验帐account rendered kc^,V|Nbq6  
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明细帐account stated X^ Is-[OvE  
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与…银行开立一户头to open an account with MqAi}z%  
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与…银行建立交易to keep account with *$<W"@%^J  
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继续记帐to keep account (6S'wb  
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与…有交易to have an account with ">oySo.B?  
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作成会计帐||有往来帐项to make out an account with K"0IWA  
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清算||清理债务to make up an account jb.H[n,\  
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清洁帐目||与…停止交易to close ones account with ?Afe
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结帐to close an account }4A] x`3  
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清理未付款to ask an account||to demand an account Tnp P'  
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结清差额to balance the account with UZyg_G6  
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清算to settle an account||to liquidate an account||to square an account Ek_5
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审查帐目||监查帐目to audit an account y|5L %,i  
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检查帐目to examine an account Jka>Er  
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转入A的帐户to charge the amount to As account )}ev;37<C  
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以计帐方式付款to pay on account $UR:j8C{p$  
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代理某人||为某人on ones account||on account of one 0:$}~T9T  

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为自己计算||独立帐目on ones own account Xs0)4U  
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由某人收益并负风险on ones account and risk||for ones account and risk )1s
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由某人负担for ones account||for account of one 'ygKP6M  
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按某人指示||列入某人帐户by order and for account of one n'~==2  
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列入5月份帐目for May account \V? .^/  
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编入某中帐项下to pass to the account of||to place to the account of {9@D zP  
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寄出清算书to send in an account||to send in render an account 3~>-A=  
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支票薄cheque book dY8 H2;  
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支票陈票人cheque drawer ~KK} $iM  
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持票人cheque holder y;b#qUd5a  
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不记名支票cheque to bearer||bearer cheque I9X\@lTf  
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记名支票||认人支票cheque to order (TZK~+]@sb  
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到期支票antedated cheque
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未到期支票postdated cheque 0#V"   
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保付支票certified cheque MJ}{Q1|*  
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未获兑现支票，退票returned cheque  2E*=EjGV  
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横线支票crossed cheque }qWnn>h9xv  
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普通横线general crossing u62H+'k}F  
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特别横线special crossing bB<S4@jF8z  
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空白支票blank cheque i!YfR]"}  
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失效支票，过期支票stale cheque wR_mJMk_  
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普通支票open cheque ZX/FIxpy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /Xi21W/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nc1~5eo  
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支票换现金||兑现to cash a cheque b@J"b(  
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清理票款to clear a cheque $7YZ;=~B  
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保证兑现to certify a cheque e!J5h<:  
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填写支票数额to fill up a cheque EY]H*WJJ  
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支票上划线to cross a cheque ="]lN  
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开发支票to make out a cheque v8F{qT50  
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签发支票，开立支票to draw a cheque||to issue a cheque P,ZQ*Ju  
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透支支票to overdraw a cheque 3B;Gm<fJ9N  
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背书支票to endorse a cheque vE`;1UA}  
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请付票款||清付票款to pay a cheque||to honour a cheque w}6~t\9D  
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支票退票to dishonour a cheque De3;}]wC  
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拒付支票to refuse a cheque fFVQu\  
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拒付支票to stop payment of a cheque f4\
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提示要求付款to present for payment /(||9\;  
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见票即付持票人payable to bearer pHk$_t  
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支付指定人payable to order ?r]0%W^  
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已过期||无效out of date||stale g<F+Ldgj  
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请给出票人R/D||refer to drawer ?l[#d7IB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FME,W&_d  
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文字与数字不一致words and figures differ \p\p~FVS  
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支票 ~yngH0S$[b  
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时间已过account closed !}`[s2ji  
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更改处应加盖印章alterations require initials u,@ac[!vP  
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时间已过effects not cleared b V_<5PHP  
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停止付款payment stopped Vw.4;Zy(  
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支票毁损cheque mutilated -
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汇款||寄钱to remit||to send money )>rYp )  
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寄票供取款||支票支付to send a cheque for payment hR>`I0|p&  
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寄款人a remitter c!$~_ ?]  
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收款人a remittee 85H*Xm?d#  
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国外汇票foreign Bill TU| 0I  
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国内汇票inland Bill ]#rmk!VT?  
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跟单汇票documentary bill /5XdZu6k`h  
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空头汇票accommodation bill pAtxEaXh  
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原始汇票original bill 7ws[Rp8  
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改写||换新票据renewed bill {f>e~o  
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即期汇票sight bill||bill on demand =co6.Il  
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…days after date||…days after date…日后付款 a&`Lfw"  
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…months after date||…months after date…月后付款 eOd'i{f@F  
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见票后…日付款…days after sight||…days sight n\4sNoFI  
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见票后…月付款…months after sight||…months sight vj<JjGP  
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同组票据set of bills ohB@ijC!  
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单张汇票sola of exchange||sole of exchange $) M5@KT  
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远期汇票usance bill||bill at usance :.fm LL  
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长期汇票long bill IdW FG?b3  
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短期汇票short bill |Skhx9};  
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逾期汇票overdue bill IX 2 dic'  
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宽限日期days of grace IkJ-*vI6  
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电汇telegraphic transfer （T.T） _ "H&  
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邮汇postal order||postal note （Am.）||post office order||money order }w/6"MJ[n  

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本票promissory note （P/N） %*Lv  
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押汇负责书||押汇保证书letter of hypothecation )V?:qCuY>  
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副保||抵押品||付属担保物collateral security )lrmP(C*.a  
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担保书trust receipt||letter of indemnity Dt=@OZW  
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承兑||认付acceptance &*8_w-  
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单张承兑general acceptance 6g&Ev'  
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有条件承兑qualified acceptance q1?}G5a?  
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附条件认付conditional acceptance z^^)n  
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部分认付partial acceptance   Zi=/w