[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。   OO</d:  
会计报表statement of account 5gkQ6&m  
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往来帐目account current o'Fyo4Qd  
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现在往来帐||存款额current accout |bhv7(_  
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销货帐account sales L2_[M'  
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共同计算帐项joint account p]<)6sZ  
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未决帐项outstanding account g7^|(!Y%  
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贷方帐项credit account||creditor account 6(x53y__  
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借方帐项debit account||debtor account 5;G 0$M0  
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应付帐||应付未付帐account payable jE=m4
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应收帐||应收未收帐account receivable NFP h}D  
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新交易||新帐new account ,0ilNi>  
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未决帐||老帐old account P;K LN9/4  
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现金帐cash account /9,'.  
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流水帐running account p~Cz6n  
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暂记帐||未定帐suspense account $CJf 0[|  
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过期帐||延滞帐overdue account||pastdue account IW>~Y l?  
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杂项帐户sundry account lrwQ >N  
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详细帐单||明细表detail account ){z#Y#]dP  
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呆帐bad account D!#B*[|  
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会计项目title of account jUl_ToX  
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会计薄||帐薄account-book \x:U`T  
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营业报告书||损益计算表account of budiness||business report $aB`A$'hK  
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借贷细帐||交验帐account rendered .w _BA)  
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明细帐account stated 9o6[4Q}  
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与…银行开立一户头to open an account with t9*e"QH  
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与…银行建立交易to keep account with | oM`  
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继续记帐to keep account P*>?/I`G  
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与…有交易to have an account with #`U?,>2q  
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作成会计帐||有往来帐项to make out an account with WA1yA*S  
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清算||清理债务to make up an account v$x)$/]n  
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清洁帐目||与…停止交易to close ones account with e ]ST0J"  
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结帐to close an account pFiE2V_aS  
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清理未付款to ask an account||to demand an account  P s|[  
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结清差额to balance the account with "?<`]WG\  
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清算to settle an account||to liquidate an account||to square an account .wWf#bB  
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审查帐目||监查帐目to audit an account y,KZp2 j  
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检查帐目to examine an account C R't  
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转入A的帐户to charge the amount to As account 0|0IIgy  
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以计帐方式付款to pay on account 8(A k  
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代理某人||为某人on ones account||on account of one UN^M.lqZX  
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为自己计算||独立帐目on ones own account KO}TCa  
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由某人收益并负风险on ones account and risk||for ones account and risk ;t@^Z_z,CR  
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由某人负担for ones account||for account of one F:0 E- z'  
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按某人指示||列入某人帐户by order and for account of one %
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列入5月份帐目for May account E`iE]O  
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编入某中帐项下to pass to the account of||to place to the account of #so"p<7 R  
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寄出清算书to send in an account||to send in render an account 8{CBWXo$)  
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支票薄cheque book 5*$z4O:Aa  
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支票陈票人cheque drawer -$D# u  
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持票人cheque holder ;AarpUw'  
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不记名支票cheque to bearer||bearer cheque Jqt|'G3  
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记名支票||认人支票cheque to order };8PPR)\y  
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到期支票antedated cheque 5|oi *b  
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未到期支票postdated cheque N*>&XJ#  
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保付支票certified cheque "NO*(<C.R  
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未获兑现支票，退票returned cheque ]=0$-ImQ@x  
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横线支票crossed cheque u]QG^1.qYe  
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普通横线general crossing CZ/:(sOJ  
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特别横线special crossing UNKXfe(X9  
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空白支票blank cheque ?O#,|\v?]  
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失效支票，过期支票stale cheque  PsoW:t  
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普通支票open cheque Y^J/jA0\B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Av^<_`L:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O_/|Wx  
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支票换现金||兑现to cash a cheque ?;)F_aHp  
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清理票款to clear a cheque K_E- Hgg_  
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保证兑现to certify a cheque hO}nc$S  
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填写支票数额to fill up a cheque Kf-rthO  
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支票上划线to cross a cheque i7(\i2_P  
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开发支票to make out a cheque &SE+7HXw  
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签发支票，开立支票to draw a cheque||to issue a cheque /*yPy?  
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透支支票to overdraw a cheque ?hQ ,'M2  
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背书支票to endorse a cheque f{DcR"  
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请付票款||清付票款to pay a cheque||to honour a cheque G$D6#/rR  
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支票退票to dishonour a cheque zjrr*iw  
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拒付支票to refuse a cheque /j1p^
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拒付支票to stop payment of a cheque ",ic" ~  
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提示要求付款to present for payment ,QpDz{8  
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见票即付持票人payable to bearer a`w)awb  
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支付指定人payable to order y^C;?B<  
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已过期||无效out of date||stale z^4\?R50yO  
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请给出票人R/D||refer to drawer <EI'N0~KG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0zpP$q$  
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文字与数字不一致words and figures differ tazBZ'\c  
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支票 [jumq1  
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时间已过account closed ?=IbiT  
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更改处应加盖印章alterations require initials 3iWLo Qm  
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时间已过effects not cleared * 8XGo  
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停止付款payment stopped !9)*.9[8  
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支票毁损cheque mutilated "Ln\ZYB]  
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汇款||寄钱to remit||to send money 0\Oeo8<7)~  
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寄票供取款||支票支付to send a cheque for payment ;5=pBP.  
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寄款人a remitter *pWswcV/  
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收款人a remittee ng 6G< hi  
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国外汇票foreign Bill 1%=,J'AH  
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国内汇票inland Bill d~_OWCg`  
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跟单汇票documentary bill HxM-VK'  
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空头汇票accommodation bill  3sw1y  
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原始汇票original bill JL$RBr  
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改写||换新票据renewed bill e'?(`yW>  
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即期汇票sight bill||bill on demand %$}iM<  
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…days after date||…days after date…日后付款 u /zfx;K  
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…months after date||…months after date…月后付款 aqN.5'2\  
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见票后…日付款…days after sight||…days sight G@;aqe[dB  
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见票后…月付款…months after sight||…months sight ^q
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同组票据set of bills :z:Blp>nK/  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 7PMZ
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长期汇票long bill 2*M*<p=v  
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短期汇票short bill (pmo[2kg  
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逾期汇票overdue bill W)#`4a^xj7  
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宽限日期days of grace -:,h8JyMP  
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电汇telegraphic transfer （T.T） +6=!ve}  
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邮汇postal order||postal note （Am.）||post office order||money order +[ItkfSod!  
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本票promissory note （P/N） /Uc*7Y5j  
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押汇负责书||押汇保证书letter of hypothecation (5> ibe  
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副保||抵押品||付属担保物collateral security f[IchCwX  
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担保书trust receipt||letter of indemnity 8|({ _Z
 
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承兑||认付acceptance T Rw6$CR  
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单张承兑general acceptance O@iW?9C+  
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有条件承兑qualified acceptance L2'd
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附条件认付conditional acceptance FE}!bKh  
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部分认付partial acceptance   |8 bO5l: