[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。   kd=GCO  
会计报表statement of account b_,|>U  
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往来帐目account current *"R|4"uy  
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现在往来帐||存款额current accout e`@ # *}A  
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销货帐account sales T#M,~lD  
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共同计算帐项joint account [r3!\HI7x  
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未决帐项outstanding account 9w"h  
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贷方帐项credit account||creditor account ^9^WuSq  
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借方帐项debit account||debtor account `n$I]_}/%  
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应付帐||应付未付帐account payable '#s05hr  
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应收帐||应收未收帐account receivable VGtC)mG8)  
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新交易||新帐new account r~N"ere26  
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未决帐||老帐old account +SsK21f"r  
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现金帐cash account f~Fm4>\(  
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流水帐running account >2~+.WePu  
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暂记帐||未定帐suspense account )ap_Z6  
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过期帐||延滞帐overdue account||pastdue account ~\=1'D^6CK  
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杂项帐户sundry account m-H-6`]  
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详细帐单||明细表detail account p[<Dk$7K  
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呆帐bad account vJ\pR~?  
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会计项目title of account P`#Z9 HM4  
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会计薄||帐薄account-book w=j  
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营业报告书||损益计算表account of budiness||business report S:TgFt0  
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借贷细帐||交验帐account rendered mjWU0Gh%*  
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明细帐account stated kqce
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与…银行开立一户头to open an account with oI}kH=<,  
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与…银行建立交易to keep account with :4MB]v[K  
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继续记帐to keep account 9cEv&3  
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与…有交易to have an account with yY[<0|o u  
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作成会计帐||有往来帐项to make out an account with C?i >.t  
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清算||清理债务to make up an account .&9 i  
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清洁帐目||与…停止交易to close ones account with xdf82)  
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结帐to close an account Tsz p3,] f  
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清理未付款to ask an account||to demand an account [5uRS}!  
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结清差额to balance the account with /[6j)HIS  
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清算to settle an account||to liquidate an account||to square an account W
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审查帐目||监查帐目to audit an account &Ch#-CUE/  
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检查帐目to examine an account ?{U m  
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转入A的帐户to charge the amount to As account c\ia6[3sX  
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以计帐方式付款to pay on account ZxlAk+<]  
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代理某人||为某人on ones account||on account of one <`jLY)sw  
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为自己计算||独立帐目on ones own account QT9n,lX
 
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由某人收益并负风险on ones account and risk||for ones account and risk 3d-%>?-ee  
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由某人负担for ones account||for account of one fZxIY,  
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按某人指示||列入某人帐户by order and for account of one :> &fV  
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列入5月份帐目for May account <5G{"U+ \  
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编入某中帐项下to pass to the account of||to place to the account of /'Pd`Nxl.  
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寄出清算书to send in an account||to send in render an account l tkI}h,e  
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支票薄cheque book |A%<Z(  
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支票陈票人cheque drawer xAu/  
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持票人cheque holder BC,.^"fA6  
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不记名支票cheque to bearer||bearer cheque ,-+"^ >  
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记名支票||认人支票cheque to order En&5)c+js4  
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到期支票antedated cheque p'sc0@}_O  
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未到期支票postdated cheque oo=#XZkk  
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保付支票certified cheque <`!PCuR  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque B/Gd(S`@q  
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普通横线general crossing r}u%#G+K,  
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特别横线special crossing 1Uf*^WW4  
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空白支票blank cheque sA9&/p/  
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失效支票，过期支票stale cheque wFlvi=n/  
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普通支票open cheque 7%OKH<i\2<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o2-@o= F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &~B5.sppnB  
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支票换现金||兑现to cash a cheque IGFGa@C  
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清理票款to clear a cheque 3Dm8[o$Z  
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保证兑现to certify a cheque LT+3q%W.UC  
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填写支票数额to fill up a cheque *!:QdWLq  
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支票上划线to cross a cheque < /p8r  
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开发支票to make out a cheque qH%")7>  
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签发支票，开立支票to draw a cheque||to issue a cheque OIaYHA  
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透支支票to overdraw a cheque (7$$;  
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背书支票to endorse a cheque SKXBrD=-  
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请付票款||清付票款to pay a cheque||to honour a cheque ce p$_Ja  
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支票退票to dishonour a cheque K <`>O, F  
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拒付支票to refuse a cheque 6`nR5fh  
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拒付支票to stop payment of a cheque }VRvsZ  
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提示要求付款to present for payment 3(lVmfk  
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见票即付持票人payable to bearer [e"RTTRfZ  
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支付指定人payable to order ]rX9MA6  
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已过期||无效out of date||stale !L\'Mk/=A  
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请给出票人R/D||refer to drawer G%hO\EO  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pz~q%J  
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文字与数字不一致words and figures differ z}APR@?`n8  
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支票 #<#%>Y^  
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时间已过account closed 7*'@qjTos  
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更改处应加盖印章alterations require initials e[4V%h  
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时间已过effects not cleared wgZrrq/W|  
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停止付款payment stopped ) >$^ wT  

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支票毁损cheque mutilated uGCtLA+sL  
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汇款||寄钱to remit||to send money AfE%a-;:  
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寄票供取款||支票支付to send a cheque for payment sY^lQN  
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寄款人a remitter 5G oK"F0i  
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收款人a remittee Y eO-gY[b  
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国外汇票foreign Bill j`Nh7+qs  
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国内汇票inland Bill g z`*
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跟单汇票documentary bill .t:DvB  
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空头汇票accommodation bill )^(P@D.L  
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原始汇票original bill ? KF=W  
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改写||换新票据renewed bill n5>B LtY  
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即期汇票sight bill||bill on demand ;9vIa7L&  
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…days after date||…days after date…日后付款 p&QmIX]BZ  
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…months after date||…months after date…月后付款 B#Qpd7E+*  
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见票后…日付款…days after sight||…days sight h&q=I.3O|?  
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见票后…月付款…months after sight||…months sight ['?^>jfr  
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同组票据set of bills p8$\uo9YQ  
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单张汇票sola of exchange||sole of exchange Z4\tY^NI  
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远期汇票usance bill||bill at usance  !,Qm  
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长期汇票long bill @Jkui  
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短期汇票short bill -<]\l3E&J  
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逾期汇票overdue bill }Q,(u  

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宽限日期days of grace A>4l/  
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电汇telegraphic transfer （T.T） XCW+ pUX  
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邮汇postal order||postal note （Am.）||post office order||money order u4go*#  
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本票promissory note （P/N） %j~9O~-  
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押汇负责书||押汇保证书letter of hypothecation |3s.;wK  

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副保||抵押品||付属担保物collateral security 0*37D5jH  
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担保书trust receipt||letter of indemnity /E=h{|  
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承兑||认付acceptance Bq~AU#  
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单张承兑general acceptance fs]#/*RR  
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有条件承兑qualified acceptance 4v rm&k  
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附条件认付conditional acceptance k+W  
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部分认付partial acceptance   ~EM#Hc,