[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。   }(%}"%$  
会计报表statement of account eHyuO)(xH1  
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往来帐目account current .O-DVW Cm  
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现在往来帐||存款额current accout h)RM9813<  
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销货帐account sales ;Kb[UZ1  
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共同计算帐项joint account WK)k-A^q  
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未决帐项outstanding account Nv]/L+i  
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贷方帐项credit account||creditor account E_uH'E  
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借方帐项debit account||debtor account =0fx6V  
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应付帐||应付未付帐account payable X1qj l_A  
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应收帐||应收未收帐account receivable &: 8&;vk  
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新交易||新帐new account k6XmBBIj-  
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未决帐||老帐old account  o*1`,n  
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现金帐cash account 1/J*ki+?  
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流水帐running account Gw,kC{:C  
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暂记帐||未定帐suspense account FEswNB(]*  
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过期帐||延滞帐overdue account||pastdue account iiB$<b.((I  
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杂项帐户sundry account =R`2m  

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详细帐单||明细表detail account +q%goG8  
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呆帐bad account 1D]wW%us  
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会计项目title of account o 4wKu  
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会计薄||帐薄account-book tgnXBWA`!  
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营业报告书||损益计算表account of budiness||business report Q)&Ztw<  
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借贷细帐||交验帐account rendered ,_O[;L  
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明细帐account stated =h{2!Ah7 X  
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与…银行开立一户头to open an account with B;Vl+}R  
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与…银行建立交易to keep account with [XK"$C]jHJ  
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继续记帐to keep account _u; UU$~  
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与…有交易to have an account with D![Twlll  
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作成会计帐||有往来帐项to make out an account with Ql 1# l:Q  
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清算||清理债务to make up an account XA68H!I  
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清洁帐目||与…停止交易to close ones account with (ym)q#^  
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结帐to close an account aum,bm/0J  
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清理未付款to ask an account||to demand an account \?ZdUY  
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结清差额to balance the account with 2%
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清算to settle an account||to liquidate an account||to square an account T7v8}_ "-  
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审查帐目||监查帐目to audit an account E$T#o{pai  
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检查帐目to examine an account `e bB+gI  
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转入A的帐户to charge the amount to As account BC+HP9<]  
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以计帐方式付款to pay on account i0P+,U  
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代理某人||为某人on ones account||on account of one P+/L,u  
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为自己计算||独立帐目on ones own account .q=X58tHu  
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由某人收益并负风险on ones account and risk||for ones account and risk }XUHP%  
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由某人负担for ones account||for account of one kK(633s  
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按某人指示||列入某人帐户by order and for account of one ] !H<vR$8  
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列入5月份帐目for May account ,R)[$n  
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编入某中帐项下to pass to the account of||to place to the account of qGw6Wp~  
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寄出清算书to send in an account||to send in render an account ;8A_-
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支票薄cheque book ua {eri[  
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支票陈票人cheque drawer $&4Zw6"=  
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持票人cheque holder Q.N^1?(>k  
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不记名支票cheque to bearer||bearer cheque Cr&ua|%F  
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记名支票||认人支票cheque to order &@RU}DnvM&  
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到期支票antedated cheque :\>UZ9h #  
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未到期支票postdated cheque T}zi P  
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保付支票certified cheque l+ #`  
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未获兑现支票，退票returned cheque j/W#=\xz  
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横线支票crossed cheque J3$ihH .  
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普通横线general crossing 5Ph"*Rz%  
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特别横线special crossing X4o8  
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空白支票blank cheque VA]%i P,O-  
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失效支票，过期支票stale cheque yyXJ_B  
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普通支票open cheque f",B;C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F<I-^BY)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sd{>(YWx~  
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支票换现金||兑现to cash a cheque `]fY9ZDKs  
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清理票款to clear a cheque B^KC~W  
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保证兑现to certify a cheque D,J's(wd  
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填写支票数额to fill up a cheque T,;6q !s=  
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支票上划线to cross a cheque jtd{=[STU  
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开发支票to make out a cheque _7 n+j  
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签发支票，开立支票to draw a cheque||to issue a cheque 5<&<61[A  
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透支支票to overdraw a cheque YKj7~yK?  
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背书支票to endorse a cheque \<V{6#Q=  
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请付票款||清付票款to pay a cheque||to honour a cheque U+nwLxe'  
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支票退票to dishonour a cheque x"*u98&3  
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拒付支票to refuse a cheque yl)}1DPP  
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拒付支票to stop payment of a cheque H<"{wUPT0  
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提示要求付款to present for payment [O9(sWL'  
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见票即付持票人payable to bearer ~E#>2Mh  
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支付指定人payable to order ;PGC9v%i  
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已过期||无效out of date||stale ^[lg1uMW  
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请给出票人R/D||refer to drawer Yw4c`MyL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NZmmO )p4  
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文字与数字不一致words and figures differ &KX|gB'  
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支票 ?}bSQ)b  
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时间已过account closed i8+kc_8#d  
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更改处应加盖印章alterations require initials ~`u?|+*BO  
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时间已过effects not cleared s=u0M;A0Q  
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停止付款payment stopped M +
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支票毁损cheque mutilated )j]S;Mr  
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汇款||寄钱to remit||to send money >/ECLP  
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寄票供取款||支票支付to send a cheque for payment rX{QgyY&  
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寄款人a remitter ;_%61ZI?M<  
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收款人a remittee hJrxb<9@Y0  
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国外汇票foreign Bill (IAl$IP63s  
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国内汇票inland Bill 3Yp_k  
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跟单汇票documentary bill F C2oP,  
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空头汇票accommodation bill I`5F&8J{  
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原始汇票original bill X.o
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改写||换新票据renewed bill Ad+-/hxc
 
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即期汇票sight bill||bill on demand st:[|`  
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…days after date||…days after date…日后付款 t8U)za  
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…months after date||…months after date…月后付款 jQ4Pv`  
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见票后…日付款…days after sight||…days sight *O$kF.3q  
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见票后…月付款…months after sight||…months sight >Djv8 0  
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同组票据set of bills w44{~[0d4  
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单张汇票sola of exchange||sole of exchange DJr 8<u  
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远期汇票usance bill||bill at usance 6i9m!YQV  
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长期汇票long bill KynQ< I/  
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短期汇票short bill (|(Y;%>-v  
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逾期汇票overdue bill /(W{`  
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宽限日期days of grace K{x<zv&
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电汇telegraphic transfer （T.T） T~ /Bf  
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邮汇postal order||postal note （Am.）||post office order||money order :*0k: h6g  
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本票promissory note （P/N） H+zQz8zMC  
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押汇负责书||押汇保证书letter of hypothecation sFC1PdSk4T  
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副保||抵押品||付属担保物collateral security +\"@2mOH{+  
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担保书trust receipt||letter of indemnity 4y>G6TD^  
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承兑||认付acceptance |n01T_Z)P  
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单张承兑general acceptance goRoi\z $  
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有条件承兑qualified acceptance 0kmVP~K  
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附条件认付conditional acceptance X k<X :,T  
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部分认付partial acceptance   V9B $_j4