[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。   .wv!;  
会计报表statement of account D_MNF=7  
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往来帐目account current K` d3p{M  
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现在往来帐||存款额current accout [ queXDn"m  
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销货帐account sales 8;r7ksE~  
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共同计算帐项joint account @`X-=GCl  
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未决帐项outstanding account ZdJer6:Z}  
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贷方帐项credit account||creditor account }813.U  
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借方帐项debit account||debtor account ZoiCdXvTN  
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应付帐||应付未付帐account payable pSq3\#Twr  
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应收帐||应收未收帐account receivable vkXdKL(q  
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新交易||新帐new account  t: =  
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未决帐||老帐old account "DFj4XKXY9  
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现金帐cash account SRN:!-  
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流水帐running account at/v.U|F  
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暂记帐||未定帐suspense account O/IW.t  
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过期帐||延滞帐overdue account||pastdue account N>OF tP  
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杂项帐户sundry account
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详细帐单||明细表detail account V 'Gi2gNaP  
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呆帐bad account <G59>H5  
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会计项目title of account j=)%
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会计薄||帐薄account-book /|y3M/;F  
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营业报告书||损益计算表account of budiness||business report /D_8uTS>d[  

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借贷细帐||交验帐account rendered R,A|"Q  
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明细帐account stated
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与…银行开立一户头to open an account with IgC)YIhd  
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与…银行建立交易to keep account with [*?P2.bf  
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继续记帐to keep account ls,gQ]B:P  
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与…有交易to have an account with bqf=;Nvog  
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作成会计帐||有往来帐项to make out an account with 1_/\{quE  
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清算||清理债务to make up an account ,D3q8?j  
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清洁帐目||与…停止交易to close ones account with 7z=Ss'O]  
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结帐to close an account 7=T0Sa*;  
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清理未付款to ask an account||to demand an account >6ch[W5k@  
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结清差额to balance the account with %)l2dK&9"j  
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清算to settle an account||to liquidate an account||to square an account R,Tw0@{O*  
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审查帐目||监查帐目to audit an account 7\a(Imq  
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检查帐目to examine an account p$[*GX R4  
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转入A的帐户to charge the amount to As account ,fET.s^|U  
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以计帐方式付款to pay on account "5dh]-m n  
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代理某人||为某人on ones account||on account of one Q `E{Oo,  
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为自己计算||独立帐目on ones own account #llc
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由某人收益并负风险on ones account and risk||for ones account and risk _FdWV?  
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由某人负担for ones account||for account of one XkdNWR0  
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按某人指示||列入某人帐户by order and for account of one 2s6Vy  
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列入5月份帐目for May account -h.YQC`  
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编入某中帐项下to pass to the account of||to place to the account of |qbJ]v!  
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寄出清算书to send in an account||to send in render an account UZ](X/  
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支票薄cheque book sgB3i`_M  
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支票陈票人cheque drawer 7Q[P  
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持票人cheque holder C)ChF`Ru':  
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不记名支票cheque to bearer||bearer cheque {O^1WgGc[  
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记名支票||认人支票cheque to order Gu_s:cgB9F  
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到期支票antedated cheque GzR;`,_O/  
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未到期支票postdated cheque bpU^|r^W  
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保付支票certified cheque UHCx}LGe  
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未获兑现支票，退票returned cheque Icr'l$PE  

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横线支票crossed cheque 4a646jg)  
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普通横线general crossing )1]C%)zn  
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特别横线special crossing ims *|~{sr  
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空白支票blank cheque +2
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失效支票，过期支票stale cheque ~_oTEXT^O  
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普通支票open cheque {6AJ>}3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Ln: y| t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =o-qu^T^u  
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支票换现金||兑现to cash a cheque 8~I>t9Q+  
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清理票款to clear a cheque D\TL6"wo  
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保证兑现to certify a cheque qI"mW@G~H  
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填写支票数额to fill up a cheque VT9$&\)>O  
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支票上划线to cross a cheque
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开发支票to make out a cheque Vy?w,E0^:  
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签发支票，开立支票to draw a cheque||to issue a cheque eu4x{NmQ  
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透支支票to overdraw a cheque x=Ru@nK;  
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背书支票to endorse a cheque v ;9s  
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请付票款||清付票款to pay a cheque||to honour a cheque {P]l{W@li  
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支票退票to dishonour a cheque sv[)?1S  
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拒付支票to refuse a cheque QV
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment "<&F=gV  
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见票即付持票人payable to bearer cVz.ac  
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支付指定人payable to order )O}x&@
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已过期||无效out of date||stale dFUsQ_]<  
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请给出票人R/D||refer to drawer x,>=X`T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p#?1l/f"  
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文字与数字不一致words and figures differ Yd,*LYd2EL  
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支票 3*;{C|]S  
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时间已过account closed /yI~(8bO  
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更改处应加盖印章alterations require initials _2TIan}  
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时间已过effects not cleared ?W#! S  
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停止付款payment stopped 1.';:/~(  
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支票毁损cheque mutilated O|OPdD  
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汇款||寄钱to remit||to send money )ei+ewVZ  
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寄票供取款||支票支付to send a cheque for payment }XAoMp  
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寄款人a remitter 8..itty  
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收款人a remittee 
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国外汇票foreign Bill K&S~IFy  
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国内汇票inland Bill \(Hg_]>m  
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跟单汇票documentary bill 7&+Gv6E  
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空头汇票accommodation bill TX 12$p\  
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原始汇票original bill wlkS+$<  
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改写||换新票据renewed bill D @f%&|IZ  
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即期汇票sight bill||bill on demand 7IFUsli]  
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…days after date||…days after date…日后付款 kWr*+3Xq  
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…months after date||…months after date…月后付款 _tYt<oB~%  
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见票后…日付款…days after sight||…days sight ogPxj KSI  
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见票后…月付款…months after sight||…months sight VCh%v-/  
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同组票据set of bills %(
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单张汇票sola of exchange||sole of exchange B9+oI cO  
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远期汇票usance bill||bill at usance G*Qk9bk9  
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长期汇票long bill "j~=YW+l  
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短期汇票short bill |f`!{=?  
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逾期汇票overdue bill R1?g6. Mq  
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宽限日期days of grace v%B^\S3)  
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电汇telegraphic transfer （T.T） )|\72Z~eq  

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邮汇postal order||postal note （Am.）||post office order||money order pH)V:BmJ  
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本票promissory note （P/N） j2tw`*S+  
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押汇负责书||押汇保证书letter of hypothecation >m%\SuXq  
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副保||抵押品||付属担保物collateral security R (4 :_ xc  
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担保书trust receipt||letter of indemnity yQ6{-:`)  
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承兑||认付acceptance 8tLkJOu  
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单张承兑general acceptance Nqewtn9n  
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有条件承兑qualified acceptance X]Sr]M^EK  
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附条件认付conditional acceptance sR'rY[^/|  
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部分认付partial acceptance   &c?-z}=G