[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。   h-u63b1"?  
会计报表statement of account ?)<DEu:Y  
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往来帐目account current 7+wy`xi  
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现在往来帐||存款额current accout M qq/k J  
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销货帐account sales A?[06R5E#  
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共同计算帐项joint account "&(
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未决帐项outstanding account tow0/Jt  
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贷方帐项credit account||creditor account C-Y~T;53  
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借方帐项debit account||debtor account >*/\Pg6^  
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应付帐||应付未付帐account payable 1#rcxUS i
 
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应收帐||应收未收帐account receivable }pk)\^/w/  
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新交易||新帐new account <U j~S  
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未决帐||老帐old account tf?syk+jB7  
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现金帐cash account 88%7  
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流水帐running account 1+wmR4o  
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暂记帐||未定帐suspense account @\{L%y%a0  
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过期帐||延滞帐overdue account||pastdue account +fh@m h0[  
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杂项帐户sundry account OH.lAF4E(  
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详细帐单||明细表detail account 0j{Rsy  
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呆帐bad account 2bu,_<K.  
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会计项目title of account RCZ"BxleU  
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会计薄||帐薄account-book R1sWhB99  
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营业报告书||损益计算表account of budiness||business report \zCw&#D0Z  
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借贷细帐||交验帐account rendered Mz59ac  
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明细帐account stated fBj-R~;0  
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与…银行开立一户头to open an account with ` x|=vu-  
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与…银行建立交易to keep account with 5%r:hO @S  
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继续记帐to keep account @PL.7FM<v  
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与…有交易to have an account with Xp67l!{v  
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作成会计帐||有往来帐项to make out an account with aPToP.e  
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清算||清理债务to make up an account ;T\+TZtI  
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清洁帐目||与…停止交易to close ones account with %lK/2-  
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结帐to close an account x DiGN Jc  
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清理未付款to ask an account||to demand an account c5em*qCw$  
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结清差额to balance the account with .du2;`[$r  
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清算to settle an account||to liquidate an account||to square an account Gk']Ma2J}  
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审查帐目||监查帐目to audit an account XiMd|D  
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检查帐目to examine an account 5X73@Aj  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account T'ei>]y]  
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代理某人||为某人on ones account||on account of one `t"7[Zk  
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为自己计算||独立帐目on ones own account BJgHel+N  
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由某人收益并负风险on ones account and risk||for ones account and risk `&:>?Y/X2  
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由某人负担for ones account||for account of one T/PmT:Qg`  
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按某人指示||列入某人帐户by order and for account of one h0 Xc=nj  
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列入5月份帐目for May account  Q@!XVQx4  
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编入某中帐项下to pass to the account of||to place to the account of vq+4so )/S  
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寄出清算书to send in an account||to send in render an account Xf[;^?]X  
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支票薄cheque book H.;2o(vD  
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支票陈票人cheque drawer l cM  
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持票人cheque holder OnH3Ss$  
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不记名支票cheque to bearer||bearer cheque G?,"AA;  
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记名支票||认人支票cheque to order vw$b]MO!  
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到期支票antedated cheque 0|]d^bo  
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未到期支票postdated cheque \mTi@T!&  
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保付支票certified cheque mHAfKB  
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未获兑现支票，退票returned cheque vL;>A]oM2  
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横线支票crossed cheque "Ec9.#U/  
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普通横线general crossing ;at1|E*  
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特别横线special crossing *FC| v0D  
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空白支票blank cheque HO_(it \  
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失效支票，过期支票stale cheque .XkD2~;  
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普通支票open cheque FA\U4l-
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,jtaTG.
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <`G-_VI  
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支票换现金||兑现to cash a cheque X$@qs9?)^  
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清理票款to clear a cheque ADVS}d!;]  
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保证兑现to certify a cheque [k(b<'  
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填写支票数额to fill up a cheque Owgy<@C  
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支票上划线to cross a cheque !f&hVLs0  
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开发支票to make out a cheque .Pte}pM"v  
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签发支票，开立支票to draw a cheque||to issue a cheque B"\9slX  
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透支支票to overdraw a cheque [~
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背书支票to endorse a cheque = &?&}pVF  
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请付票款||清付票款to pay a cheque||to honour a cheque D/ sYH0.V$  
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支票退票to dishonour a cheque \=
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拒付支票to refuse a cheque Ycq )$7p  
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拒付支票to stop payment of a cheque *]h"J]  
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提示要求付款to present for payment TXXG0 G  
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见票即付持票人payable to bearer 2kDv (".  
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支付指定人payable to order TU2oQ1  
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已过期||无效out of date||stale v_pe=LC{-e  
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请给出票人R/D||refer to drawer iM;Btv[|  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ebNRZJ?C,  
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文字与数字不一致words and figures differ U<=d@knH  
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支票 EW vhT]<0  
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时间已过account closed &a e!lB  
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更改处应加盖印章alterations require initials cJ@fJ|  
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时间已过effects not cleared x|Pz24yP9  
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停止付款payment stopped %saP>]o  
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支票毁损cheque mutilated [A{o"zY  
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汇款||寄钱to remit||to send money `MCtm(<  
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寄票供取款||支票支付to send a cheque for payment %3TioM[B  
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寄款人a remitter fJ5mKN  
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收款人a remittee GYb&'#F~t  
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国外汇票foreign Bill G4'Ee5(o  
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国内汇票inland Bill <8? F\x@  
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跟单汇票documentary bill 6bjZW ~  
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空头汇票accommodation bill 3dbaCusT$  
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原始汇票original bill "x$L2>9  
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改写||换新票据renewed bill 3kUb cm  
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即期汇票sight bill||bill on demand <vV"a bk  
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…days after date||…days after date…日后付款 G,P k3>I'  
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…months after date||…months after date…月后付款 FYE(lEjxi  
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见票后…日付款…days after sight||…days sight XVfUr\=,T  
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见票后…月付款…months after sight||…months sight ~Eik&5 z  
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同组票据set of bills \Wppl,"6c  
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单张汇票sola of exchange||sole of exchange U1/ww-!Z  
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远期汇票usance bill||bill at usance d Efk~V\  
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长期汇票long bill VJW8%s[  
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短期汇票short bill Y:Lkh>S1Q  
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逾期汇票overdue bill Nknd8>Hy+  
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宽限日期days of grace a5pM~.]  
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电汇telegraphic transfer （T.T） <j#IR  
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邮汇postal order||postal note （Am.）||post office order||money order GuL0:,  
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本票promissory note （P/N） TI"Ki$jC  
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押汇负责书||押汇保证书letter of hypothecation Y}yh6r;i  
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副保||抵押品||付属担保物collateral security ]PL\;[b>  
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担保书trust receipt||letter of indemnity KlBT9"6"  
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承兑||认付acceptance i{Q,>Rt  
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单张承兑general acceptance t0
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有条件承兑qualified acceptance | ObA=[j  
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附条件认付conditional acceptance pMUUF5  
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部分认付partial acceptance   6Ol)SQE,