[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。   }2"k:-g  
会计报表statement of account |&.)_+w  
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往来帐目account current U^I'X7`r  
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现在往来帐||存款额current accout eA_4,"{  
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销货帐account sales #(G&%I A|;  
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共同计算帐项joint account sa($3`d  
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未决帐项outstanding account  ?auiq  
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贷方帐项credit account||creditor account 82<
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借方帐项debit account||debtor account [0Sd +{Q  
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应付帐||应付未付帐account payable <|@9]>z  
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应收帐||应收未收帐account receivable G(- `FH  
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新交易||新帐new account Gu-Sv!4p  
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未决帐||老帐old account p5*Y&aKj  
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现金帐cash account anbr3L[!  
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流水帐running account G8SJ
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暂记帐||未定帐suspense account fu`oDi  
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过期帐||延滞帐overdue account||pastdue account ,T]okN5uI  
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杂项帐户sundry account :KQ<rL d  
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详细帐单||明细表detail account 9]Y@eRI<  
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呆帐bad account +2vcUy  
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会计项目title of account aJu b("  
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会计薄||帐薄account-book E ]68IuP@'  
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营业报告书||损益计算表account of budiness||business report -G{}8GM  
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借贷细帐||交验帐account rendered u|+O%s TQ  
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明细帐account stated 2
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与…银行开立一户头to open an account with [~x Ql  
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与…银行建立交易to keep account with 5=l Ava#  
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继续记帐to keep account /KH3v!G0  
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与…有交易to have an account with tlc&Wx  
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作成会计帐||有往来帐项to make out an account with \T>f+0=4  
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清算||清理债务to make up an account ,myl9s  
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清洁帐目||与…停止交易to close ones account with D[ny%9 :  
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结帐to close an account flnoK%wi  
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清理未付款to ask an account||to demand an account Xrc0RWXB8  
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结清差额to balance the account with D>PB|rS@  
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清算to settle an account||to liquidate an account||to square an account g#W)EXUR  
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审查帐目||监查帐目to audit an account 5l}v  
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检查帐目to examine an account _}8O15B|  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account /q0[T{Wz$  
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代理某人||为某人on ones account||on account of one Ys|tG
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为自己计算||独立帐目on ones own account +
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由某人收益并负风险on ones account and risk||for ones account and risk 9w9 [0BX#  
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由某人负担for ones account||for account of one ["TUSf]  
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按某人指示||列入某人帐户by order and for account of one P:,' 
 
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列入5月份帐目for May account 1zqIB")s>  
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编入某中帐项下to pass to the account of||to place to the account of AqnDsr!  
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寄出清算书to send in an account||to send in render an account xVw9_il2a  
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支票薄cheque book g^ .g9"  
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支票陈票人cheque drawer WRrCrXP  
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持票人cheque holder w1U2cbCr/  
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不记名支票cheque to bearer||bearer cheque 8G3CQ]G  
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记名支票||认人支票cheque to order p6S{OUiG  
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到期支票antedated cheque V Ioqn$  
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未到期支票postdated cheque _EHz>
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保付支票certified cheque X 8/9x-E_  
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未获兑现支票，退票returned cheque 4C:-1gu7  
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横线支票crossed cheque E^s<5BC;  
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普通横线general crossing *C ~$<VYI  
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特别横线special crossing ~SzHIVj:6  
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空白支票blank cheque pLdZB9oD]C  
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失效支票，过期支票stale cheque 8el\M/u{  
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普通支票open cheque UG !+&ii|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O3JBS^;V2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {t
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支票换现金||兑现to cash a cheque k.n-JS  
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清理票款to clear a cheque w D}g\{P  
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保证兑现to certify a cheque `#3FvP@&  
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填写支票数额to fill up a cheque "8l&m6`U-  
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支票上划线to cross a cheque ^rh{  
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开发支票to make out a cheque #V-0-n,`  
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签发支票，开立支票to draw a cheque||to issue a cheque P*:9u>  
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透支支票to overdraw a cheque yKB&][)&  
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背书支票to endorse a cheque 8Cef ]@x  
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请付票款||清付票款to pay a cheque||to honour a cheque vAcxca">S  
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支票退票to dishonour a cheque x2h5,.K  
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拒付支票to refuse a cheque _ K Ix7  
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拒付支票to stop payment of a cheque 3L^]J}|  
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提示要求付款to present for payment z(eAhK}6?  
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见票即付持票人payable to bearer {$QkerW3  
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支付指定人payable to order Xkp?)x3~X  
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已过期||无效out of date||stale 0vZ49}mb)  
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请给出票人R/D||refer to drawer 'h87A-\!F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Jc.49  
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文字与数字不一致words and figures differ -dS@l'$  
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支票 :nS$cC0x*  
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时间已过account closed bm poptfL  
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时间已过effects not cleared m Xs.@u/  
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停止付款payment stopped H[RX~Xk2E  
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支票毁损cheque mutilated &2bqL!k  
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汇款||寄钱to remit||to send money xp}M5|   
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寄票供取款||支票支付to send a cheque for payment nS](d2  
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寄款人a remitter 6Ad C  
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收款人a remittee @nAl*#M*D  
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国外汇票foreign Bill ,m8mh)K?0>  
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国内汇票inland Bill &$ud;r#  
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跟单汇票documentary bill D^gS.X^  
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空头汇票accommodation bill C57m{RH  
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原始汇票original bill +~~2OUL  
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改写||换新票据renewed bill 7WwE] ^M  
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即期汇票sight bill||bill on demand i4]oE&
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…days after date||…days after date…日后付款 C$0g2X  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight !sSq 4K  
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见票后…月付款…months after sight||…months sight ,uAp;"YJeV  
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同组票据set of bills Zk`yd8C  
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单张汇票sola of exchange||sole of exchange Yj#tF}nPC  
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远期汇票usance bill||bill at usance z9*e%$+
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长期汇票long bill Ps74SoD-  
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短期汇票short bill e=WjFnK[x7  
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逾期汇票overdue bill u0c}[BAF  
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宽限日期days of grace tqZ+2c<W3  
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电汇telegraphic transfer （T.T） $2Whb!7Z(  
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邮汇postal order||postal note （Am.）||post office order||money order I I+y  
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本票promissory note （P/N） A^>@6d $2  
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押汇负责书||押汇保证书letter of hypothecation k*\Bl4g  
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副保||抵押品||付属担保物collateral security <X:JMj+  
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担保书trust receipt||letter of indemnity lh8QtPe  
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承兑||认付acceptance JaCX}[R  
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单张承兑general acceptance eQuu\/z*H  
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有条件承兑qualified acceptance Vr1}Zv3K'  
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附条件认付conditional acceptance _MBhwNBxZ  
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部分认付partial acceptance   BNfj0e5b