[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。   9GE]<v,_[  
会计报表statement of account ~Zu}M>-^c,  
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往来帐目account current ^7<[}u;qF  
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现在往来帐||存款额current accout (<n>EF#  
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销货帐account sales T6;>O`B.r  
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共同计算帐项joint account Ty.drM  
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未决帐项outstanding account 2=Jmi?k  
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贷方帐项credit account||creditor account f x%z|K  
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借方帐项debit account||debtor account py}.00it  
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应付帐||应付未付帐account payable !'Gb$l!  
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应收帐||应收未收帐account receivable ,>:XE@xcp  
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新交易||新帐new account 2Zv,K-G  
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未决帐||老帐old account | TC3*Y  

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现金帐cash account K<Yn_G  
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流水帐running account cq+nWHqF{J  
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暂记帐||未定帐suspense account xCDA1y;j  
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过期帐||延滞帐overdue account||pastdue account ;'b!7sMO~  
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杂项帐户sundry account $1Q3Y'Q9  
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详细帐单||明细表detail account iXr`0V   
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呆帐bad account cNuuz
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会计项目title of account &y+PSa%n  
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会计薄||帐薄account-book TQbFI;\  
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营业报告书||损益计算表account of budiness||business report I/e2,  
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借贷细帐||交验帐account rendered ;nAg4ll8Q  
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明细帐account stated 9 FFfRIVY  
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与…银行开立一户头to open an account with BF1O|Q|d6  
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与…银行建立交易to keep account with 6UzT]"LR;  
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继续记帐to keep account V[M$o  
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与…有交易to have an account with ptcH>wM!  
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作成会计帐||有往来帐项to make out an account with h C`p<jp/  
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清算||清理债务to make up an account U%PMV?L{  
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清洁帐目||与…停止交易to close ones account with !.GY~f<d$  
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结帐to close an account yar IR|  
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清理未付款to ask an account||to demand an account q\pc2Lh?^  
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结清差额to balance the account with &aht K}u  
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清算to settle an account||to liquidate an account||to square an account MZF ;k$R  
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审查帐目||监查帐目to audit an account M@86u^80  
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检查帐目to examine an account '(:J|DN  
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转入A的帐户to charge the amount to As account  } R6h  
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以计帐方式付款to pay on account 5gEWLLDp  
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代理某人||为某人on ones account||on account of one WSwmX3rn  
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为自己计算||独立帐目on ones own account fX|,s2-FW  
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由某人收益并负风险on ones account and risk||for ones account and risk U.x.gZRo[  
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按某人指示||列入某人帐户by order and for account of one _Pal)re]U  
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列入5月份帐目for May account bcNYoZ8`  
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编入某中帐项下to pass to the account of||to place to the account of E~Nr4vq  
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寄出清算书to send in an account||to send in render an account z_)$g=9$  
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支票薄cheque book WYL.J5O  
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支票陈票人cheque drawer C{-pVuhK +  
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持票人cheque holder qI}Zg)q]  
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不记名支票cheque to bearer||bearer cheque 7VraWW`H'  
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记名支票||认人支票cheque to order vs+N{ V  
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到期支票antedated cheque A<&9  
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未到期支票postdated cheque 8cHZBM7'  
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保付支票certified cheque ;Zw28!#Rt  
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未获兑现支票，退票returned cheque D4G{= Y}G  
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横线支票crossed cheque g$+3IVq&  
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普通横线general crossing Y=5hm  
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特别横线special crossing SXhJz=h
 
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空白支票blank cheque }5A?WH_  
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失效支票，过期支票stale cheque 'RPe5 vB  
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普通支票open cheque Alrk3I3{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }^=J
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .}^m8
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支票换现金||兑现to cash a cheque d^w6_  
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清理票款to clear a cheque SDZ/r
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保证兑现to certify a cheque h(ZZ7(ue  
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填写支票数额to fill up a cheque "OkJPu2!W  
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支票上划线to cross a cheque h<JV6h:8  
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开发支票to make out a cheque w6aq/m"'  
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签发支票，开立支票to draw a cheque||to issue a cheque JYc;6p$<i  
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透支支票to overdraw a cheque +8h!@  
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背书支票to endorse a cheque }LeizbU  
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请付票款||清付票款to pay a cheque||to honour a cheque 6 );8z!+  
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支票退票to dishonour a cheque &
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拒付支票to refuse a cheque i/|}#yw8A  
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拒付支票to stop payment of a cheque  X~g U$  
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提示要求付款to present for payment 7K5 tBUNQ  
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见票即付持票人payable to bearer *Za'^ Z2  
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已过期||无效out of date||stale AO]k*N,N  
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请给出票人R/D||refer to drawer `{%ImXQF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +2+|zXmT  
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文字与数字不一致words and figures differ j^.|^q<Y  
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时间已过account closed N6Dv1_c,  
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时间已过effects not cleared qOAP_\@T  
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停止付款payment stopped /]?e^akA  
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支票毁损cheque mutilated &UVqFo  
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汇款||寄钱to remit||to send money s)Xz}QPK.  
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寄票供取款||支票支付to send a cheque for payment 0d$LUQ't  
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寄款人a remitter !=HxL-`j  
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收款人a remittee 2Ima15^+F  
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国外汇票foreign Bill %zR5q  Lb  
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国内汇票inland Bill CtUAbR  
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跟单汇票documentary bill TH55@1W,[  
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空头汇票accommodation bill ,s6lB0  
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原始汇票original bill >.H}(!  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand 7#*`7 K'P!  
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…days after date||…days after date…日后付款 QHsJo|.  
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…months after date||…months after date…月后付款 K.}jyhKIKi  
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见票后…日付款…days after sight||…days sight @Y ?p-&  
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见票后…月付款…months after sight||…months sight V<U9Pj^?^  
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同组票据set of bills hn$jI5*`  
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单张汇票sola of exchange||sole of exchange n8q%>.i7  
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远期汇票usance bill||bill at usance %4/X;w\3  
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长期汇票long bill }To-c'  
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短期汇票short bill n]K{-C;  
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逾期汇票overdue bill R1/mzPG  
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宽限日期days of grace \obM}caT  
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电汇telegraphic transfer （T.T） `yM9XjEl>  
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邮汇postal order||postal note （Am.）||post office order||money order %vU
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本票promissory note （P/N） ~0L:c&V  
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押汇负责书||押汇保证书letter of hypothecation XK
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副保||抵押品||付属担保物collateral security AKAxfnaR  
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担保书trust receipt||letter of indemnity kk/vgte-)e  
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承兑||认付acceptance 6X$iTJ[\x  
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单张承兑general acceptance @%#!-wC-5  
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有条件承兑qualified acceptance ~Nl`Zmn(A|  
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附条件认付conditional acceptance edh<L/%D  
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部分认付partial acceptance   c#(&\g2H