[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。   _sqV@ J  
会计报表statement of account bSk)GZyH\d  
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往来帐目account current k mX:~KMb  
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现在往来帐||存款额current accout }b]z+4Ua(  
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销货帐account sales 71k>_'fl  
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共同计算帐项joint account B&z~}lL  
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未决帐项outstanding account _iZ9Ch\  
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贷方帐项credit account||creditor account %gV~e@|  
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借方帐项debit account||debtor account ,&rHBNS  
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应付帐||应付未付帐account payable f]]UNS$AYQ  
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应收帐||应收未收帐account receivable "tg?V  
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新交易||新帐new account <P 1x3  
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未决帐||老帐old account a X:,1^  
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现金帐cash account }(Dt,F`  
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流水帐running account 2H2Yxe7?-  
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暂记帐||未定帐suspense account &u~#bDh  
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过期帐||延滞帐overdue account||pastdue account LV !<vakCK  
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杂项帐户sundry account TjLW<D(i>  
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详细帐单||明细表detail account We?cRb  
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呆帐bad account .<kbYo:MV  
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会计项目title of account |.Vs
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会计薄||帐薄account-book 5tQZf'pHfd  
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营业报告书||损益计算表account of budiness||business report ^M~Z_CQL2  
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借贷细帐||交验帐account rendered <% GfF![v  
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明细帐account stated 4"~l^yK  
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与…银行开立一户头to open an account with 1Zt>andBF  
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与…银行建立交易to keep account with pRH'>}rtuH  
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继续记帐to keep account ,Aw Z%  
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与…有交易to have an account with U\GuCw  
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作成会计帐||有往来帐项to make out an account with r<c&;*  
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清算||清理债务to make up an account H7dT6`<~Y  
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清洁帐目||与…停止交易to close ones account with 2uLBk<m5c  
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结帐to close an account a4\j.(w)$D  
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清理未付款to ask an account||to demand an account %0 0cC~}4  
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结清差额to balance the account with 5 BLAa 1  
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清算to settle an account||to liquidate an account||to square an account mI'&!@WG  
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审查帐目||监查帐目to audit an account 0Ua&_D"  

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检查帐目to examine an account 9DdR"r'7  
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转入A的帐户to charge the amount to As account |]5`T9K@b#  
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以计帐方式付款to pay on account SHT`  
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代理某人||为某人on ones account||on account of one +ZOK
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为自己计算||独立帐目on ones own account WPAT\Al&AE  
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由某人收益并负风险on ones account and risk||for ones account and risk mLx=Zes:.  
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由某人负担for ones account||for account of one O?ODfO+>  
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按某人指示||列入某人帐户by order and for account of one v VP.9(  
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列入5月份帐目for May account 1nw\?r2  
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编入某中帐项下to pass to the account of||to place to the account of CF 3V)3}  
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寄出清算书to send in an account||to send in render an account F2Y!aR  
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支票薄cheque book +u&[ j/  
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支票陈票人cheque drawer &>B"/z  
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持票人cheque holder Oxa8ue?  
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不记名支票cheque to bearer||bearer cheque P@f#DX )  

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记名支票||认人支票cheque to order U1HG{u,"y  
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到期支票antedated cheque zhm0J-g  
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未到期支票postdated cheque *c [^/  
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保付支票certified cheque :vX%0|  
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未获兑现支票，退票returned cheque ]ly" K!1,  
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横线支票crossed cheque -fl6M-CYX  
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普通横线general crossing \Dy|}LE  
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特别横线special crossing Y#XRn_2D  
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空白支票blank cheque &H]/'i-  
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失效支票，过期支票stale cheque ~^V&n`*7D  
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普通支票open cheque @anjjC5a~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -]HZ?@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ESIP+  
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支票换现金||兑现to cash a cheque xdm\[s  
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清理票款to clear a cheque LK~aLa5wG  
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保证兑现to certify a cheque 3WJk04r  
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填写支票数额to fill up a cheque eMC^ORdY  
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支票上划线to cross a cheque 5'I+%66?h$  
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开发支票to make out a cheque p8~lGuH  
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签发支票，开立支票to draw a cheque||to issue a cheque MO8}i?u=z  
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透支支票to overdraw a cheque iY,C0=n5Y  
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背书支票to endorse a cheque *#mmk1`  
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请付票款||清付票款to pay a cheque||to honour a cheque My8d%GfM  
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支票退票to dishonour a cheque JX=rL6Y@:;  
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拒付支票to refuse a cheque V/ G1C^'/  
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拒付支票to stop payment of a cheque Dt: Q$  
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提示要求付款to present for payment lFBpNUnzU  
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见票即付持票人payable to bearer j 2ag b  
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支付指定人payable to order mAW.p=;  
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已过期||无效out of date||stale M}\h?s   
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请给出票人R/D||refer to drawer yJ $6vmQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lx:$EJ  
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文字与数字不一致words and figures differ [H}> 2Q  
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支票 m)Plv+R}  
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时间已过account closed $tmdE)"&  
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更改处应加盖印章alterations require initials *dw.=a9  
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时间已过effects not cleared 2l<2srEK  
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停止付款payment stopped 6'#5Dqw"r  
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支票毁损cheque mutilated C"I jr=w  
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汇款||寄钱to remit||to send money N'`X:7fN  
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寄票供取款||支票支付to send a cheque for payment Q~N,QMr)k&  
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寄款人a remitter S{=5nR9j  
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收款人a remittee o"VKAP  
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国外汇票foreign Bill 2R/|/>T v  
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国内汇票inland Bill ;R?@ D]  
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跟单汇票documentary bill `!]|lI!GW  
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空头汇票accommodation bill (nqry[g&  
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原始汇票original bill :j&enP5R(q  
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改写||换新票据renewed bill dNe!X0[  
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即期汇票sight bill||bill on demand *'Yy@T8M  
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…days after date||…days after date…日后付款 !rnjmc  
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…months after date||…months after date…月后付款 D3Q+K  
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见票后…日付款…days after sight||…days sight w#.3na  
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见票后…月付款…months after sight||…months sight =KPmZ,/w  
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同组票据set of bills D \ rns+  
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单张汇票sola of exchange||sole of exchange 0%f}Q7*R  
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远期汇票usance bill||bill at usance R~g|w4a@sC  
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长期汇票long bill t&U9Z
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短期汇票short bill JH?ohA  
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逾期汇票overdue bill J*B-*6O44  
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宽限日期days of grace jF6_yw  
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电汇telegraphic transfer （T.T） -zK>{)Z=q  
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邮汇postal order||postal note （Am.）||post office order||money order x1:mT[[$  
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本票promissory note （P/N） J4qk^1m.  
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押汇负责书||押汇保证书letter of hypothecation ;+75"=[YT  
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副保||抵押品||付属担保物collateral security ;lmg0dtJ  
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担保书trust receipt||letter of indemnity qGX@mo({  
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承兑||认付acceptance "dpjxH=xO  
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单张承兑general acceptance 
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有条件承兑qualified acceptance nf pO  
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附条件认付conditional acceptance B~:yM1f@u4  
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部分认付partial acceptance   C).\ J !