[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。   AF **@ iG  
会计报表statement of account x{RTI#a.  
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往来帐目account current $c  f?`k  
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现在往来帐||存款额current accout 5C{X$7u  
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销货帐account sales H+_oK ]/  
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共同计算帐项joint account Cg)#B+  
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未决帐项outstanding account 0- FwHDxw  
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贷方帐项credit account||creditor account cF,u)+2b|6  
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借方帐项debit account||debtor account -YSn 3=  
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应付帐||应付未付帐account payable PS \QbA  
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应收帐||应收未收帐account receivable 1mA)=hu  
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新交易||新帐new account ~V5k  
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未决帐||老帐old account *Q51'?y  
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现金帐cash account Z<ke!H  
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流水帐running account ?9=yo5M}  
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暂记帐||未定帐suspense account /D)@y548~~  
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过期帐||延滞帐overdue account||pastdue account 5zEl`h  
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杂项帐户sundry account Vvv -f  
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详细帐单||明细表detail account b\^Sz{  
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呆帐bad account n,xK7icYNQ  
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会计项目title of account ;{HxY98Q  
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会计薄||帐薄account-book /B}] {bcp$  
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营业报告书||损益计算表account of budiness||business report :()4eK/\  
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借贷细帐||交验帐account rendered %f:'A%'Qb  
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明细帐account stated a IqNNR  
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与…银行开立一户头to open an account with NWoZDsu  
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与…银行建立交易to keep account with -R&h?ec  
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继续记帐to keep account HkrNh>^=  
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与…有交易to have an account with KJ(zLwQ:  
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作成会计帐||有往来帐项to make out an account with v $pARt  
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清算||清理债务to make up an account <(^-o4Cl  
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清洁帐目||与…停止交易to close ones account with o+aB[+  
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结帐to close an account 65<p:  
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清理未付款to ask an account||to demand an account y ruN5  
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结清差额to balance the account with Zj}DlNkVu  
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清算to settle an account||to liquidate an account||to square an account g5Hs=c5=\  
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审查帐目||监查帐目to audit an account J@R+t6$3O  
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检查帐目to examine an account %K%8 ~B  
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转入A的帐户to charge the amount to As account IAtc^'l#  
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以计帐方式付款to pay on account "@Te!.~A.  
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代理某人||为某人on ones account||on account of one 73]%^kx=  
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为自己计算||独立帐目on ones own account 0dnm/ 'L  
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由某人收益并负风险on ones account and risk||for ones account and risk 9g 2x+@5T^  
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由某人负担for ones account||for account of one ,ciNoP*-~%  
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按某人指示||列入某人帐户by order and for account of one ||/noUK  
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列入5月份帐目for May account 7dW9i
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编入某中帐项下to pass to the account of||to place to the account of 8LiRZ"  
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寄出清算书to send in an account||to send in render an account W'6*$Ron  
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支票薄cheque book G\Sd!'?p  
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支票陈票人cheque drawer \8<bb<`  
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持票人cheque holder ;r`[6[AG  
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不记名支票cheque to bearer||bearer cheque i(YP(8  
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记名支票||认人支票cheque to order <G6wpf8M  
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到期支票antedated cheque sRY: 7>eg  
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未到期支票postdated cheque 4W^0K|fq  
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保付支票certified cheque \Z57UNI  
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未获兑现支票，退票returned cheque if_e$,dh~>  
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横线支票crossed cheque :B"'49Q`  
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普通横线general crossing hRA.u'M  
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特别横线special crossing a^s
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空白支票blank cheque L@G)K  
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失效支票，过期支票stale cheque '#q"u y  
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普通支票open cheque MT
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OFUN hbg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |,yS>kjp  
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支票换现金||兑现to cash a cheque t_j.@|/FZ  
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清理票款to clear a cheque G\P*zzSq  
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保证兑现to certify a cheque fS un{?{  
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填写支票数额to fill up a cheque NgH

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支票上划线to cross a cheque J4co@=AJ  
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开发支票to make out a cheque r[\4
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签发支票，开立支票to draw a cheque||to issue a cheque s5z@`M5'm  
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透支支票to overdraw a cheque _VMJq9.  
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背书支票to endorse a cheque 2C-RoZ~  
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请付票款||清付票款to pay a cheque||to honour a cheque =]Ek12.  
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支票退票to dishonour a cheque '7=*n_l  
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拒付支票to refuse a cheque m1`ln5(R  
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拒付支票to stop payment of a cheque xbmOch}j6  
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提示要求付款to present for payment O0Z'vbFG  
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见票即付持票人payable to bearer p<J/J.E  
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支付指定人payable to order aH>.o 1;  
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已过期||无效out of date||stale *vj5J"Y(;t  
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请给出票人R/D||refer to drawer r<0.!j%c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h<QXr'4+  
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文字与数字不一致words and figures differ \^YJs?  
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支票 F4:ssy^  
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时间已过account closed WIbU^WJ0  
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更改处应加盖印章alterations require initials TQ>1u  
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时间已过effects not cleared 6x.#K9@q4  
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停止付款payment stopped . Bv;Zv  
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支票毁损cheque mutilated Kj}}O2  
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汇款||寄钱to remit||to send money 'g$|:bw/  
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寄票供取款||支票支付to send a cheque for payment g#H#i~E^  
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寄款人a remitter PDtaL  
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收款人a remittee z*
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国外汇票foreign Bill 2!l)%F`  
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国内汇票inland Bill ]ul]L R%.  
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跟单汇票documentary bill b}axw+  
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空头汇票accommodation bill s%I)+|  
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原始汇票original bill & [4Gv61  
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改写||换新票据renewed bill ;}1*M !  
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即期汇票sight bill||bill on demand O?rVa:
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…days after date||…days after date…日后付款 p 0R)Yc+;  
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…months after date||…months after date…月后付款 l3rr2t  
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见票后…日付款…days after sight||…days sight FUi EayM  
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见票后…月付款…months after sight||…months sight Y{6y.F*Q#  
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同组票据set of bills ,_F@9Up  
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单张汇票sola of exchange||sole of exchange MV'q_{J  
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远期汇票usance bill||bill at usance g\ilK:r}  
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长期汇票long bill  At3>  
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短期汇票short bill FhpS#,Y$  
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逾期汇票overdue bill bvzNur_  
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宽限日期days of grace _c$l@8KS^  
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电汇telegraphic transfer （T.T） YS],o'T  
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邮汇postal order||postal note （Am.）||post office order||money order @$mh0K>  
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本票promissory note （P/N） lZ gX{  
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押汇负责书||押汇保证书letter of hypothecation n4Xh}KtH  
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副保||抵押品||付属担保物collateral security U-+o6XX  
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担保书trust receipt||letter of indemnity )>"|<h.2]  
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承兑||认付acceptance >dK# tsp  
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单张承兑general acceptance OV2/?  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance (l+0*o,(  
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部分认付partial acceptance   "W^+NeLc