[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。   i]YQq!B  
会计报表statement of account $b o^UYZ6  
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往来帐目account current 7'8O*EoB'  
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现在往来帐||存款额current accout 0GR9opZtA  
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销货帐account sales H|!s.  
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共同计算帐项joint account - VE#:&  
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未决帐项outstanding account K]u|V0c  
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贷方帐项credit account||creditor account D=\ |teA&  
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借方帐项debit account||debtor account m7"f6zSo(  
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应付帐||应付未付帐account payable Chua >p!$g  
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应收帐||应收未收帐account receivable }"-r;i  
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新交易||新帐new account =l(JJ  
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未决帐||老帐old account `@M4THt  
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现金帐cash account (HI%C@e9  
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流水帐running account [Mz;:/  
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暂记帐||未定帐suspense account {*U:Wm<  
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过期帐||延滞帐overdue account||pastdue account f>dkT'4  
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杂项帐户sundry account 5@$4.BGcF  
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详细帐单||明细表detail account f'OvG@  
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呆帐bad account v{n}%akc  
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会计项目title of account /zf>>O`  
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会计薄||帐薄account-book Ok&>[qu  
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营业报告书||损益计算表account of budiness||business report *t{c}Y&@  
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借贷细帐||交验帐account rendered <C%-IZv$  
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明细帐account stated 7&V^BW  
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与…银行开立一户头to open an account with *}ee"eHs  
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与…银行建立交易to keep account with gkML .u  
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继续记帐to keep account '0')6zW5s  
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与…有交易to have an account with /~l/_Jct@G  
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作成会计帐||有往来帐项to make out an account with 6~h1iY_~  
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清算||清理债务to make up an account @=NVOJy}c  
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清洁帐目||与…停止交易to close ones account with z[\W\g*|ri  
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结帐to close an account sb|3|J6=  
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清理未付款to ask an account||to demand an account ra%R:xX  
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结清差额to balance the account with oBj>9I;  
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清算to settle an account||to liquidate an account||to square an account #OD@q;  

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审查帐目||监查帐目to audit an account u3M`'YCb  
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检查帐目to examine an account 9*=@/1  
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转入A的帐户to charge the amount to As account kj{rk^x  
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以计帐方式付款to pay on account Ufaqhh  
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代理某人||为某人on ones account||on account of one piYws<Q  
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为自己计算||独立帐目on ones own account xm}q6>jRV  
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由某人收益并负风险on ones account and risk||for ones account and risk b`h%W"|2L  
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由某人负担for ones account||for account of one Yg=E@F   
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按某人指示||列入某人帐户by order and for account of one %aj7-K6:t  
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列入5月份帐目for May account h1^9tz{  
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编入某中帐项下to pass to the account of||to place to the account of !lQ#sL`  
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寄出清算书to send in an account||to send in render an account jIAW-hc]  
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支票薄cheque book *.kj]BoO  
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支票陈票人cheque drawer y#]}5gJ  
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持票人cheque holder P['X<
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不记名支票cheque to bearer||bearer cheque w) =eMdj\o  
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记名支票||认人支票cheque to order wENzl XeOP  
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到期支票antedated cheque |if'_x1V  
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未到期支票postdated cheque (FM4 ^#6  
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保付支票certified cheque ?K0U3V$s  
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未获兑现支票，退票returned cheque Gu2_dT  
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横线支票crossed cheque \0D$Mie  
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普通横线general crossing WS5A Y @(~  
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特别横线special crossing USprsaj  
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空白支票blank cheque PCtkjd  
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失效支票，过期支票stale cheque VQ2Fnb4  
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普通支票open cheque WJAYM2 6\  
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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]0(qg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y<|)'(  
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支票换现金||兑现to cash a cheque l]$40 j  
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清理票款to clear a cheque v~}5u 5$O  
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保证兑现to certify a cheque O4E(R?wd  
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填写支票数额to fill up a cheque _jmkl B  
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支票上划线to cross a cheque  g#qNHR  
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开发支票to make out a cheque ]H+{eJB7O  
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签发支票，开立支票to draw a cheque||to issue a cheque  ,gmH2.  

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透支支票to overdraw a cheque {i>Jfl]G}  
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背书支票to endorse a cheque +]c}rWm  
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请付票款||清付票款to pay a cheque||to honour a cheque 13 a(FG  
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支票退票to dishonour a cheque l E^*t`+  
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拒付支票to refuse a cheque $KX[Zu%  
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拒付支票to stop payment of a cheque 9!}q{2j  
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提示要求付款to present for payment /.$L"u  
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见票即付持票人payable to bearer 62kb2C  
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支付指定人payable to order &g0g]G21*I  
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已过期||无效out of date||stale i a4k:\  
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请给出票人R/D||refer to drawer i8~$o:&HT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PZ,z15PG]  
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文字与数字不一致words and figures differ -(IC~   
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支票 }U[-44r:  
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时间已过account closed *)>do L  
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更改处应加盖印章alterations require initials 4D"4zp7  
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时间已过effects not cleared q`Q}yE>9  
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停止付款payment stopped ^8K/xo-  
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支票毁损cheque mutilated S%l:kKD  
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汇款||寄钱to remit||to send money 1 Z[f {T)  
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寄票供取款||支票支付to send a cheque for payment Q~Ea8UT.#  
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寄款人a remitter $ j*Qo/xd  
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收款人a remittee h-mTj3p-K  
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国外汇票foreign Bill ycX{NDGs  
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国内汇票inland Bill Ceg!w#8Z,  
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跟单汇票documentary bill wk[ wNIu  
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空头汇票accommodation bill rC }}r!!  
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原始汇票original bill PRr*]$\&Mj  
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改写||换新票据renewed bill TV:<T R  
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即期汇票sight bill||bill on demand '`l K'5 ;  
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…days after date||…days after date…日后付款 G
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…months after date||…months after date…月后付款 k-jahm4  
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见票后…日付款…days after sight||…days sight nk@atK,38^  
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见票后…月付款…months after sight||…months sight ,8VU&?`<}  
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同组票据set of bills G+WM`:v8%  
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单张汇票sola of exchange||sole of exchange S!Jh2tsg`-  
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远期汇票usance bill||bill at usance PCE4W^ns  
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长期汇票long bill 2 y8~#*O  
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短期汇票short bill ;Yts\4BSM  
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逾期汇票overdue bill X.#oEmA,P  
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宽限日期days of grace ?IhB-fd>@  
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电汇telegraphic transfer （T.T） WeJ@xL  
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邮汇postal order||postal note （Am.）||post office order||money order PuCc2'#  
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本票promissory note （P/N） 0kDBE3i#  
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押汇负责书||押汇保证书letter of hypothecation (-^bj  
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副保||抵押品||付属担保物collateral security 4<S'  
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担保书trust receipt||letter of indemnity 2}WDw>V  
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承兑||认付acceptance /n{1o\  
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单张承兑general acceptance 3vic(^Qh  
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有条件承兑qualified acceptance w=_Jc8/.  
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附条件认付conditional acceptance <iLM{@lZvJ  
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部分认付partial acceptance   Tx >K:`oB