[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。   ;%.k}R%O@  
会计报表statement of account bIl0 rx[`  
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往来帐目account current #UnO~IE.m$  
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现在往来帐||存款额current accout 00x^zu?N  
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销货帐account sales mztq7[&-  
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共同计算帐项joint account ~
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未决帐项outstanding account exU=!3Ji  
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贷方帐项credit account||creditor account #EK8Qe_  
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借方帐项debit account||debtor account mK&9p{4#U  
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应付帐||应付未付帐account payable '
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应收帐||应收未收帐account receivable ExU|EN-  
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新交易||新帐new account [`dipLkr  
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未决帐||老帐old account CUcjJ|M
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现金帐cash account IcA~f@  
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流水帐running account aBLb i  
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暂记帐||未定帐suspense account ogbdt1  
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过期帐||延滞帐overdue account||pastdue account zt}p-U2I  
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杂项帐户sundry account Jx?>1q=M  
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详细帐单||明细表detail account 63$m& ]x  
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呆帐bad account +2O_LPV$,  
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会计项目title of account (P8oXb+%  
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会计薄||帐薄account-book D3ad2vH  

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营业报告书||损益计算表account of budiness||business report m "]ys#  
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借贷细帐||交验帐account rendered IrC=9%pd$R  
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明细帐account stated 9f`Pi:*+/  
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与…银行开立一户头to open an account with =ndKG5  
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与…银行建立交易to keep account with AF6'JxG7  
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继续记帐to keep account %\0 Y1!Hw  
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与…有交易to have an account with /+msrrpD  
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作成会计帐||有往来帐项to make out an account with .>n|#XK  
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清算||清理债务to make up an account \Z':hw  
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清洁帐目||与…停止交易to close ones account with >Fz$DKr[  
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结帐to close an account O [/~V=  
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清理未付款to ask an account||to demand an account +Sfv.6~v  
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结清差额to balance the account with @^Oww(I  
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清算to settle an account||to liquidate an account||to square an account PJ{.jWwD  
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审查帐目||监查帐目to audit an account C7#$s<>TO  
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检查帐目to examine an account cu-WY8n  
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转入A的帐户to charge the amount to As account . fIodk  
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以计帐方式付款to pay on account S~T[*Z/m  
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代理某人||为某人on ones account||on account of one z?PF9QL1  
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为自己计算||独立帐目on ones own account b7-a0za N  
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由某人收益并负风险on ones account and risk||for ones account and risk 4P8:aZM  
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由某人负担for ones account||for account of one STI8[e7{  
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按某人指示||列入某人帐户by order and for account of one MYjCxy-;A  
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列入5月份帐目for May account B4hR3%  
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编入某中帐项下to pass to the account of||to place to the account of M<SZ7^9<  
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寄出清算书to send in an account||to send in render an account ' {Q L`L  
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支票薄cheque book b{A#P?  
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支票陈票人cheque drawer G]{)yZ'}  
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持票人cheque holder , vWcWT  
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不记名支票cheque to bearer||bearer cheque ='(:fHhhX  
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记名支票||认人支票cheque to order &W1cc#(  
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到期支票antedated cheque 4v;/"4)'  
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未到期支票postdated cheque =m UtBD.;  
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保付支票certified cheque [5H#ay  
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未获兑现支票，退票returned cheque +5voAx!  
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横线支票crossed cheque }5EvBEv-)  
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普通横线general crossing MGK%F#PM  
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特别横线special crossing nGq{+ G  
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空白支票blank cheque B
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失效支票，过期支票stale cheque .r4*?>  
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普通支票open cheque EN^5Hppb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KSz;D+L\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7v't# =  
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支票换现金||兑现to cash a cheque #Pt_<?JtV  
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清理票款to clear a cheque LGB}:;$AL  
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保证兑现to certify a cheque q#=HBSyM  
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填写支票数额to fill up a cheque ]n}aePl}oU  
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支票上划线to cross a cheque b+1!qNuCW#  
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开发支票to make out a cheque 9HB+4q[  
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签发支票，开立支票to draw a cheque||to issue a cheque (\ge7sE-oo  
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透支支票to overdraw a cheque A3)"+`&PUl  
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背书支票to endorse a cheque eR%\_;}7;  
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请付票款||清付票款to pay a cheque||to honour a cheque fV@[S  
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支票退票to dishonour a cheque w?>f:2(=[  
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拒付支票to refuse a cheque Fei5'  
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拒付支票to stop payment of a cheque d(|q&b
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提示要求付款to present for payment u?"="-^  
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见票即付持票人payable to bearer [0EWIdT*b  
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支付指定人payable to order d\uN  
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已过期||无效out of date||stale 2HtsSS#0Q  
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请给出票人R/D||refer to drawer Asv]2> x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Qn7T{ BW  
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文字与数字不一致words and figures differ  ][wb4$2  
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支票 AY{KxCrb^  
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时间已过account closed K_;vqi^1^&  
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更改处应加盖印章alterations require initials &J)<1!|  
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时间已过effects not cleared l)9IgJ|<b  
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停止付款payment stopped m,lZy#02s3  
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支票毁损cheque mutilated B+K6(^j,,y  
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汇款||寄钱to remit||to send money umIGI  
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寄票供取款||支票支付to send a cheque for payment qD{1X25O  
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寄款人a remitter D5,]E`jwu  
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收款人a remittee ^.6[vmmq  
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国外汇票foreign Bill ISGw}#}]?  
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国内汇票inland Bill 4j#y?^s  
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跟单汇票documentary bill Sc7 Ftb%  
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空头汇票accommodation bill z`zz8hK.  
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原始汇票original bill PVIOe}N  
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改写||换新票据renewed bill Y4rxnXGw  
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即期汇票sight bill||bill on demand P([!psgu  
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…days after date||…days after date…日后付款 !"N,w9MbD  
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…months after date||…months after date…月后付款 ]l,D,d81  
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见票后…日付款…days after sight||…days sight ,Y:oTo=~  
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见票后…月付款…months after sight||…months sight 287j,'vR  
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同组票据set of bills QLJ
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单张汇票sola of exchange||sole of exchange s~Eo]e  
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远期汇票usance bill||bill at usance o<nM-"yWb  
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长期汇票long bill `y>m >j  
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短期汇票short bill ^(q .f=I!a  
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逾期汇票overdue bill HM% +Y47a  
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宽限日期days of grace tR!C8:u  
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电汇telegraphic transfer （T.T） .rBU"Rbo  
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邮汇postal order||postal note （Am.）||post office order||money order pLu5x<  
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本票promissory note （P/N） Tgpu9V6  
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押汇负责书||押汇保证书letter of hypothecation g%J\YRo  
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副保||抵押品||付属担保物collateral security ~C{:G;Iy0  
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担保书trust receipt||letter of indemnity ZY<RNwu  
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承兑||认付acceptance *-ys}sX  
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单张承兑general acceptance f@`|2wG  
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有条件承兑qualified acceptance [.&JQ  
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附条件认付conditional acceptance </'n={+q  
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部分认付partial acceptance   <cZ/_+H%
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