[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。   |+:ZO5FaO  
会计报表statement of account _cw^5  
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往来帐目account current tKeO+6l  
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现在往来帐||存款额current accout ++!E9GU{  
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销货帐account sales LXC`Zq\  
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共同计算帐项joint account JGDUCb~  
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未决帐项outstanding account K2rS[Kdfaq  
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贷方帐项credit account||creditor account [a)~Dui0@\  
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借方帐项debit account||debtor account CotMV^   
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应付帐||应付未付帐account payable M}oj!xGB  
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应收帐||应收未收帐account receivable ?3TK7]1V:  
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新交易||新帐new account =E}%>un  
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未决帐||老帐old account ;Q>3N(  
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现金帐cash account mf;^b.mKh  
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流水帐running account tD~PvUJ  
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暂记帐||未定帐suspense account !Ir1qt8T  
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过期帐||延滞帐overdue account||pastdue account 3n84YX{  
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杂项帐户sundry account O^R
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详细帐单||明细表detail account _> |R-vQ8  
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呆帐bad account o3i,B),K  
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会计项目title of account DUuC3^R  
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会计薄||帐薄account-book  EBIa%,  
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营业报告书||损益计算表account of budiness||business report 47C(\\
 
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借贷细帐||交验帐account rendered \`P2Yq  
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明细帐account stated ?`N57'iPb  
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与…银行开立一户头to open an account with WbC0H78]  
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与…银行建立交易to keep account with KJ0xp hf  
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继续记帐to keep account b(.-~c('  
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与…有交易to have an account with ]k::J>84  
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作成会计帐||有往来帐项to make out an account with p4m^ ~e  
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清算||清理债务to make up an account Xmap9x  
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清洁帐目||与…停止交易to close ones account with ~")hE%Kl}  
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结帐to close an account JCcN>DtP  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with B<|:K \MA  
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清算to settle an account||to liquidate an account||to square an account w{k1Y+1  
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审查帐目||监查帐目to audit an account A)\>#Dv  
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检查帐目to examine an account ^y:FjQC:  
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转入A的帐户to charge the amount to As account k/df(cs  
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以计帐方式付款to pay on account ,VPbUo@  
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代理某人||为某人on ones account||on account of one 'dkXYtKCB  
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为自己计算||独立帐目on ones own account PKi_Zh.D  
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由某人收益并负风险on ones account and risk||for ones account and risk ' nMApPl  
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由某人负担for ones account||for account of one D,k(~  
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按某人指示||列入某人帐户by order and for account of one fCB:733H  
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列入5月份帐目for May account ,~- ?l7  
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编入某中帐项下to pass to the account of||to place to the account of VMx%1^/(  
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寄出清算书to send in an account||to send in render an account e$/&M*0\f  
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支票薄cheque book " \:ced  
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支票陈票人cheque drawer {7X#4o0  
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持票人cheque holder >Rt9xP  
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不记名支票cheque to bearer||bearer cheque gLIT;BK  
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记名支票||认人支票cheque to order m"Qq{p|'  
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到期支票antedated cheque [9V
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未到期支票postdated cheque .#fPw_i  
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保付支票certified cheque m&IsDAn  
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未获兑现支票，退票returned cheque 5)'P'kVi7.  
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横线支票crossed cheque F98i*K`"  
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普通横线general crossing j7 d:v7+_  
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特别横线special crossing ^bUxLa[.  
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空白支票blank cheque a3@w|KLt  
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失效支票，过期支票stale cheque x*}bo))hb  
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普通支票open cheque 'iUg[{'+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^#e~g/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n56;m`IU  
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支票换现金||兑现to cash a cheque Ec]|p6a3  
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清理票款to clear a cheque :&Vc B$  
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保证兑现to certify a cheque $.K?N@(W  
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填写支票数额to fill up a cheque S~ F`  
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支票上划线to cross a cheque uS5o?fg\e  
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开发支票to make out a cheque R iFw?Q+  
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签发支票，开立支票to draw a cheque||to issue a cheque q<{NO/M
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透支支票to overdraw a cheque 2x}6\t  
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背书支票to endorse a cheque ~+n,1]W_  
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请付票款||清付票款to pay a cheque||to honour a cheque =Hu0v}i/  
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支票退票to dishonour a cheque f_6`tq m%  
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拒付支票to refuse a cheque --k:a$Nt  
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拒付支票to stop payment of a cheque M]EsS^/X  
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提示要求付款to present for payment kU*{4G|6  
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见票即付持票人payable to bearer c{3rl;Cs  
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支付指定人payable to order j4.&l3  
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已过期||无效out of date||stale k`YYZt]@  
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请给出票人R/D||refer to drawer jPJAWXB4a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i@$*Csj\9*  
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文字与数字不一致words and figures differ 9]yW_]P  
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支票 N}Vn;29  
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时间已过account closed ujzW|HW^v  
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更改处应加盖印章alterations require initials ltA/  
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时间已过effects not cleared TSto9$}*  
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停止付款payment stopped S+I^!gT  
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支票毁损cheque mutilated `wO}H
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汇款||寄钱to remit||to send money I:;+n^N?  
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寄票供取款||支票支付to send a cheque for payment +/cg w,  
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寄款人a remitter 9g@ NcJ]  
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收款人a remittee }$aNOf%:  
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国外汇票foreign Bill R^tcr)(  
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国内汇票inland Bill l l:jsm  
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跟单汇票documentary bill 3o0IjZ=[>  
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空头汇票accommodation bill az bUc4M  
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原始汇票original bill l $Zs~@N  

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改写||换新票据renewed bill =,E'~ P  
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即期汇票sight bill||bill on demand (WMLNv  
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…days after date||…days after date…日后付款 \S5V}!_  
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…months after date||…months after date…月后付款 u2om5e:  
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见票后…日付款…days after sight||…days sight cuNq9y; [  
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见票后…月付款…months after sight||…months sight T/Ez*iQW  
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同组票据set of bills `|Ne
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单张汇票sola of exchange||sole of exchange `F@f?*s:  
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远期汇票usance bill||bill at usance m(h/:JZ\  
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长期汇票long bill &a~L_`\'  
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短期汇票short bill HMFl/ %z  
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逾期汇票overdue bill Ho:}Bn g  
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宽限日期days of grace 2>`m<&y  
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电汇telegraphic transfer （T.T） ~4}*D
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邮汇postal order||postal note （Am.）||post office order||money order F9ZOSL 8Q  
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本票promissory note （P/N） ;e`D#k
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押汇负责书||押汇保证书letter of hypothecation LS*{]@8q  
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副保||抵押品||付属担保物collateral security {[H4G,QK  
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担保书trust receipt||letter of indemnity 2{jtQlc  
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承兑||认付acceptance HCfS)`  
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单张承兑general acceptance =[v2
 
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有条件承兑qualified acceptance NzwGc+\7}  
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附条件认付conditional acceptance FRs|!\S=  
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部分认付partial acceptance   Wb*T