[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。   Ak|b0l>^  
会计报表statement of account /$OIlu  
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往来帐目account current !@yQK<0  
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现在往来帐||存款额current accout 14u^[M"U  
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销货帐account sales 3dU#Ue u  
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共同计算帐项joint account 1?]J;9p  
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未决帐项outstanding account i\Q":4  
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贷方帐项credit account||creditor account (T2<!&0 @  
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借方帐项debit account||debtor account ^X(_zinN"  

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应付帐||应付未付帐account payable 0Sz/c+ 6  
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应收帐||应收未收帐account receivable )rS^F<C  
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新交易||新帐new account 9cbB[c_.  
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未决帐||老帐old account Q)93 69<A  
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现金帐cash account r$Kh3EEF`E  
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流水帐running account )/i4YL
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暂记帐||未定帐suspense account ~V|KT}H  
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过期帐||延滞帐overdue account||pastdue account s'_$j$1  

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杂项帐户sundry account ]eORw$f  
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详细帐单||明细表detail account {_+>"esc  
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呆帐bad account !<JG&9ODP  
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会计项目title of account hnlU,p&y3  
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会计薄||帐薄account-book 9$}+-Z  
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营业报告书||损益计算表account of budiness||business report OqUE4.vIP  
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借贷细帐||交验帐account rendered ,5%aP%  
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明细帐account stated y$"~^8"z  
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与…银行开立一户头to open an account with :zS>^RE  
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与…银行建立交易to keep account with gDjd{+LUo  
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继续记帐to keep account gGceK^#  
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与…有交易to have an account with 4%Z\G@0<'  
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作成会计帐||有往来帐项to make out an account with \5v=pDd4g  
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清算||清理债务to make up an account 1f bFNxo8M  
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清洁帐目||与…停止交易to close ones account with t8wz'[z  
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结帐to close an account Y+Q
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清理未付款to ask an account||to demand an account OD2ai]!v+  
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结清差额to balance the account with VNh,pQ(  
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清算to settle an account||to liquidate an account||to square an account l%)=s~6z  
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审查帐目||监查帐目to audit an account VHY<(4@  
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检查帐目to examine an account h0EGhJs  
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转入A的帐户to charge the amount to As account ?p/kuv{\o#  
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以计帐方式付款to pay on account dXcMysRc%&  
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代理某人||为某人on ones account||on account of one (nZ=9+j]d  
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为自己计算||独立帐目on ones own account m^s2kB4A[  
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由某人收益并负风险on ones account and risk||for ones account and risk XU })3]/  
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由某人负担for ones account||for account of one aw@Aoq  
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按某人指示||列入某人帐户by order and for account of one !Z2n;.w  
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列入5月份帐目for May account s&_O2
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编入某中帐项下to pass to the account of||to place to the account of 4uVmhjT:X  
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寄出清算书to send in an account||to send in render an account 9@EnmtR  
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支票薄cheque book 5dEO_1q %  
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支票陈票人cheque drawer xR6IXF>*  
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持票人cheque holder P FFw$\j  
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不记名支票cheque to bearer||bearer cheque snNg:rTL  
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记名支票||认人支票cheque to order pXlBKJmW  
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到期支票antedated cheque C$;s+ALy[  
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未到期支票postdated cheque DL!s)5!M  
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保付支票certified cheque x=+I8Q4:  
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未获兑现支票，退票returned cheque `7n,(  
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横线支票crossed cheque LtIZgOd<  
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普通横线general crossing XArLL5_L  
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特别横线special crossing HJrg  
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空白支票blank cheque `<N c Y*  
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失效支票，过期支票stale cheque 4"=pcHNV  
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普通支票open cheque Ms3/P|{"p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j. c H,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 XA%?35v~  

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支票换现金||兑现to cash a cheque h2K  
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清理票款to clear a cheque sS|5x  
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保证兑现to certify a cheque C%h_!z":  
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填写支票数额to fill up a cheque mmti3Y  
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支票上划线to cross a cheque ZgtOy|?|  
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开发支票to make out a cheque s RB8 jY  
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签发支票，开立支票to draw a cheque||to issue a cheque x8t1g,QA  
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透支支票to overdraw a cheque H>?@nYP  
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背书支票to endorse a cheque Rp1OC  
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请付票款||清付票款to pay a cheque||to honour a cheque -\vq-n  
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支票退票to dishonour a cheque AkF3F^  
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拒付支票to refuse a cheque lB3X1e9  
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拒付支票to stop payment of a cheque lsd\ `X5,  
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提示要求付款to present for payment /V^S)5r  
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见票即付持票人payable to bearer "+Kr1n W  
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支付指定人payable to order Jx_4:G  
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已过期||无效out of date||stale 8164SWB  
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请给出票人R/D||refer to drawer M9MEQK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z@>>ZS1Do  
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文字与数字不一致words and figures differ v / a/  
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支票 :]x)lP(3E  
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时间已过account closed s;A]GJ  
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时间已过effects not cleared  /8.;  
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停止付款payment stopped c
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支票毁损cheque mutilated f}*Xz.[bCp  
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汇款||寄钱to remit||to send money B3K%V|;z )  
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寄票供取款||支票支付to send a cheque for payment h1,J<B@  
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寄款人a remitter Q&wBX%@^L  
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收款人a remittee ao 32n  
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国外汇票foreign Bill N#|c2n +  
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国内汇票inland Bill H.'_NCF&;L  
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跟单汇票documentary bill 1298&C@  
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空头汇票accommodation bill yl|+D]  
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原始汇票original bill b@nbXm]Z  
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改写||换新票据renewed bill I9B B<~4o  
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即期汇票sight bill||bill on demand tBdvk>d  
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…days after date||…days after date…日后付款 yv,90+k  
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…months after date||…months after date…月后付款 :y0'[LV  
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见票后…日付款…days after sight||…days sight 9NKZE?5P|D  
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见票后…月付款…months after sight||…months sight -H{c@hl  
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同组票据set of bills L<J%IlcfO  
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单张汇票sola of exchange||sole of exchange z I(b#eUF  
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远期汇票usance bill||bill at usance Fpl<2eBg4  
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长期汇票long bill z$H |8L  
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短期汇票short bill 8M8=
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逾期汇票overdue bill ^BSMlKyB  
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宽限日期days of grace O>)8< yi$  
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电汇telegraphic transfer （T.T） .u)Po;e`  
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邮汇postal order||postal note （Am.）||post office order||money order <JDkvpckx.  
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本票promissory note （P/N） dy#dug6j  
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押汇负责书||押汇保证书letter of hypothecation jo0p/5;  
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副保||抵押品||付属担保物collateral security E;9SsA  
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担保书trust receipt||letter of indemnity %)?$82=2  
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承兑||认付acceptance {{SeD:hx  
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单张承兑general acceptance jun>(7  
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有条件承兑qualified acceptance Y_xPr%%A  
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附条件认付conditional acceptance htq#( M  
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部分认付partial acceptance   8m2-fuJz