[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。   qyNyBr?  
会计报表statement of account <d_!mKw  
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往来帐目account current 40<mrVl  
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现在往来帐||存款额current accout )>- =R5ZV  
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销货帐account sales *D3/@S$B  
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共同计算帐项joint account ?S$P
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未决帐项outstanding account 1y4  
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贷方帐项credit account||creditor account :Zz '1C  
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借方帐项debit account||debtor account \} :PLCKT  
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应付帐||应付未付帐account payable )%@J=&G8TT  
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应收帐||应收未收帐account receivable EJNU761  
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新交易||新帐new account V% 6I\G2/:  
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未决帐||老帐old account xx%j.zDI]  
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现金帐cash account g~A`N=r;h  
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流水帐running account [}0haTYc4  
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暂记帐||未定帐suspense account l#Y,R 0  
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过期帐||延滞帐overdue account||pastdue account Ks`J([(W&  
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杂项帐户sundry account *]/zc1Q4M  
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详细帐单||明细表detail account 4-H+vNG{%  
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呆帐bad account GqaCj^2f  
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会计项目title of account +V046goX W  
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会计薄||帐薄account-book tq6!`L}3  
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营业报告书||损益计算表account of budiness||business report V/ u P%'cd  
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借贷细帐||交验帐account rendered Nk VK  
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明细帐account stated ]uJ"?k=  
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与…银行开立一户头to open an account with Wk4s reB  
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与…银行建立交易to keep account with Jg\zdi:t  
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继续记帐to keep account 9gEw
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与…有交易to have an account with dIa+K?INX  
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作成会计帐||有往来帐项to make out an account with D] jzAx  
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清算||清理债务to make up an account z.9U}F  
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清洁帐目||与…停止交易to close ones account with %.Fi4}+O  
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结帐to close an account )=Z>#iH1  

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清理未付款to ask an account||to demand an account _jI,)sr4ic  
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结清差额to balance the account with B=y
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清算to settle an account||to liquidate an account||to square an account c~$)UND^  
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审查帐目||监查帐目to audit an account {M$1N5Eh  
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检查帐目to examine an account BNl5!X^{  
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转入A的帐户to charge the amount to As account ICoHI  
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以计帐方式付款to pay on account a %'the  
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代理某人||为某人on ones account||on account of one Ovt.!8  
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为自己计算||独立帐目on ones own account !/*\}\'4  
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由某人收益并负风险on ones account and risk||for ones account and risk #m<nAR  
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由某人负担for ones account||for account of one D|L9Vs`  
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按某人指示||列入某人帐户by order and for account of one m 3hrb-  
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列入5月份帐目for May account A5RN5`}  
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编入某中帐项下to pass to the account of||to place to the account of 6NuD4Ga  
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寄出清算书to send in an account||to send in render an account 4Zddw0|2  
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支票薄cheque book @|m/djN5x  
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支票陈票人cheque drawer x7w4[QYw  
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持票人cheque holder  6f>{"'  
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不记名支票cheque to bearer||bearer cheque TR`U-= jH,  
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记名支票||认人支票cheque to order *?>T,gx}  
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到期支票antedated cheque D& i94\vVa  
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未到期支票postdated cheque w<3#1/g!2B  
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保付支票certified cheque QXFo1m  
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未获兑现支票，退票returned cheque e}7lBLK]*  
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横线支票crossed cheque T2W eE@o  
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普通横线general crossing L}b.ulkMD  
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特别横线special crossing H@>
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空白支票blank cheque v$v-2y'%  
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失效支票，过期支票stale cheque q3N jky1w  
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普通支票open cheque `HSKQ52  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NwvC[4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d&Z pkbh"  
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支票换现金||兑现to cash a cheque & J'idYD  
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清理票款to clear a cheque R) h#Vc(  
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保证兑现to certify a cheque ebhXak[w  
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填写支票数额to fill up a cheque 0Mm)`!TLSW  
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支票上划线to cross a cheque ]F~dlH1Wp
 
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开发支票to make out a cheque !f[_+CD  
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签发支票，开立支票to draw a cheque||to issue a cheque cV6D<,)  
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透支支票to overdraw a cheque + &Eq k  
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背书支票to endorse a cheque C,r;VyW6BI  
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请付票款||清付票款to pay a cheque||to honour a cheque g!|kp?  
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支票退票to dishonour a cheque gwMNYMI  
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拒付支票to refuse a cheque XRi8Gpg  
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拒付支票to stop payment of a cheque )ez9"# MH'  
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提示要求付款to present for payment /U9"wvg  
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见票即付持票人payable to bearer ^ Ze=uP  
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支付指定人payable to order sXPe/fWo  
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已过期||无效out of date||stale ;i+jJ4  
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请给出票人R/D||refer to drawer VOLj>w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3Y$GsN4ln  
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文字与数字不一致words and figures differ ]Y&VT7+Z  
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支票 ECmW`#Otb)  
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时间已过account closed [nq@mc~<  
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更改处应加盖印章alterations require initials QMm%@zH  
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时间已过effects not cleared om>KU$g  
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停止付款payment stopped Fsg*FH7J  
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支票毁损cheque mutilated 'J|_2*  
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汇款||寄钱to remit||to send money fc>L K7M  
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寄票供取款||支票支付to send a cheque for payment _@/8gPT*i  
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寄款人a remitter ?aMOZn?  
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收款人a remittee w4Z'K&d=  
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国外汇票foreign Bill P!k{u^$L  
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国内汇票inland Bill 8dhUBJ0_  
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跟单汇票documentary bill ? =+WRjF  
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空头汇票accommodation bill T[A69O]v  
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原始汇票original bill Y6d@h? ht  
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改写||换新票据renewed bill %~S&AE-  
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即期汇票sight bill||bill on demand wlmRe`R  
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…days after date||…days after date…日后付款 `y* }lg T  
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…months after date||…months after date…月后付款 ^G-@06/!  
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见票后…日付款…days after sight||…days sight @xZR9Z8]L  
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见票后…月付款…months after sight||…months sight t&Og$@  
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同组票据set of bills ~<x:q6  
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单张汇票sola of exchange||sole of exchange #LN`X8Wz'  
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远期汇票usance bill||bill at usance 5nVt[Puw  
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长期汇票long bill !$>
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短期汇票short bill y L~W.H  
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逾期汇票overdue bill ;P&OX5~V  
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宽限日期days of grace BJo*'US-Q  
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电汇telegraphic transfer （T.T） _2 osV[e  
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邮汇postal order||postal note （Am.）||post office order||money order t.\dpBq  
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本票promissory note （P/N） |)/aGZ+  
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押汇负责书||押汇保证书letter of hypothecation &~U ]~;@  
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副保||抵押品||付属担保物collateral security K@w{"7}  
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担保书trust receipt||letter of indemnity D*|Bb ?  
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承兑||认付acceptance b<gr@ WF  
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单张承兑general acceptance 6<(
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有条件承兑qualified acceptance 3=]sLn0L  
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附条件认付conditional acceptance cDH^\ -z  
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部分认付partial acceptance   _n>,!vH