[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。   p*P0<01Z  
会计报表statement of account C~iFFh6:  
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往来帐目account current h^9Ne/s~  
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现在往来帐||存款额current accout XeBSHvO_  
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销货帐account sales \v_t: "  
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共同计算帐项joint account ZoC?9=k  
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未决帐项outstanding account 13{"sY:PT#  
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贷方帐项credit account||creditor account d0Kg,HB   
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借方帐项debit account||debtor account f<'&_*7,|t  
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应付帐||应付未付帐account payable v DOeBw =  
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应收帐||应收未收帐account receivable A8eli=W  
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新交易||新帐new account +#H8d1^5  
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未决帐||老帐old account _&![s]  
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现金帐cash account j1iC1=`ZM  
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流水帐running account yrs3`/  
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暂记帐||未定帐suspense account JAz;_wS(k  
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过期帐||延滞帐overdue account||pastdue account R,bcE4WR"  
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杂项帐户sundry account NLGr=*dq  
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详细帐单||明细表detail account eFI4(Y  
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呆帐bad account ?63JQ.;  
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会计项目title of account LeyDs>!0  
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会计薄||帐薄account-book I}IW!K  
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营业报告书||损益计算表account of budiness||business report r![JPhei  
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借贷细帐||交验帐account rendered HjS^ nYl  
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明细帐account stated %:?QE ;  
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与…银行开立一户头to open an account with f;H#TSJ  
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与…银行建立交易to keep account with >o#wP  
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继续记帐to keep account zN)\2  
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与…有交易to have an account with {FY[|:Cp  
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作成会计帐||有往来帐项to make out an account with WAXts]=  
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清算||清理债务to make up an account g
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清洁帐目||与…停止交易to close ones account with F*JvpI[7n  
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结帐to close an account 3u0<v%Qi  
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清理未付款to ask an account||to demand an account !_-sTZ  
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结清差额to balance the account with  /E{dM2  
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清算to settle an account||to liquidate an account||to square an account YF! &*6m  
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审查帐目||监查帐目to audit an account O| 1f^_S/  
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检查帐目to examine an account 1J-Qh<Q   
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转入A的帐户to charge the amount to As account V/3 {^Fcr  
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以计帐方式付款to pay on account lk[G;=K:.  
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代理某人||为某人on ones account||on account of one a1g6} ym\  
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为自己计算||独立帐目on ones own account ,pyQP^u-  
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由某人收益并负风险on ones account and risk||for ones account and risk (ve+,H6w\  
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由某人负担for ones account||for account of one Sc&)~h}YF  
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按某人指示||列入某人帐户by order and for account of one wv, GBZ-f  
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列入5月份帐目for May account j|VXC(6P,  
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编入某中帐项下to pass to the account of||to place to the account of 'FShNY5  
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寄出清算书to send in an account||to send in render an account 2BHKS-J*  
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支票薄cheque book p{NPcT%&  
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支票陈票人cheque drawer r2RBrZ@1  
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持票人cheque holder XjX 2[*l  
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不记名支票cheque to bearer||bearer cheque P,(9cyS{  
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记名支票||认人支票cheque to order avlqDi1l  
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到期支票antedated cheque 5)w4)K-%  
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未到期支票postdated cheque vruD U#  
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保付支票certified cheque #+$ zE#je  
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未获兑现支票，退票returned cheque byafb+x  
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横线支票crossed cheque vTdUuj3N  
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普通横线general crossing n,CD  
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特别横线special crossing "mR*7o$|  
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空白支票blank cheque F_ 81l<  
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失效支票，过期支票stale cheque +pz}4M`  
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普通支票open cheque xz8G }Ku  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }RIU8=P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %m`zWg-  
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支票换现金||兑现to cash a cheque 0q#" clw  
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清理票款to clear a cheque cDIBDC  
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保证兑现to certify a cheque G?xJv`"9iC  
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填写支票数额to fill up a cheque  q=4Bny0  
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支票上划线to cross a cheque "VTF}#Uo  
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开发支票to make out a cheque wd+K`I/v7h  
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签发支票，开立支票to draw a cheque||to issue a cheque R\O.e  
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透支支票to overdraw a cheque G3a7`CD  
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背书支票to endorse a cheque |8U;m:AS  
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请付票款||清付票款to pay a cheque||to honour a cheque +>tUz D  
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支票退票to dishonour a cheque q-_' W,  
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拒付支票to refuse a cheque #ekM"p  
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拒付支票to stop payment of a cheque ;Gd~YGW^#  
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提示要求付款to present for payment d%ME@6K)  
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见票即付持票人payable to bearer 5kMWW*Xtf  
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支付指定人payable to order j-b*C2l  
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已过期||无效out of date||stale ~Xv=9@,h  
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请给出票人R/D||refer to drawer ,r^"#C0J}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P'$ `'J]j  
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文字与数字不一致words and figures differ %,q.),F  
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支票 27Emm
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时间已过account closed 04@cLDX8uB  
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更改处应加盖印章alterations require initials T)iW` vZg8  
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时间已过effects not cleared I PCGt{B~  
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停止付款payment stopped [.,>wo~  
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支票毁损cheque mutilated WcUJhi^\C  
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汇款||寄钱to remit||to send money z8_XX$Mnt  
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寄票供取款||支票支付to send a cheque for payment nHXX\i  
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寄款人a remitter  #1nJ(-D+  
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收款人a remittee eVh-_  
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国外汇票foreign Bill VR?^HA9  
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国内汇票inland Bill L@Nu/(pB=  
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跟单汇票documentary bill qCQ./"8  
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空头汇票accommodation bill kLSrj
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原始汇票original bill ]2SI!Ai7  
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改写||换新票据renewed bill %q3$|>  
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即期汇票sight bill||bill on demand z`@^5_  
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…days after date||…days after date…日后付款 <=K qcHb  
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…months after date||…months after date…月后付款 C)-^<  
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见票后…日付款…days after sight||…days sight I&yVx8aH}  
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见票后…月付款…months after sight||…months sight \ gwXH  
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同组票据set of bills (46 {r}_O  
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单张汇票sola of exchange||sole of exchange SUCUP<G  
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远期汇票usance bill||bill at usance ,:n| ?7  
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长期汇票long bill -F/st  
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短期汇票short bill \5 pu|2u  
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逾期汇票overdue bill hi2sec|;<  
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宽限日期days of grace }uc IH@U{  
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电汇telegraphic transfer （T.T） i%Z2wP.o  
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邮汇postal order||postal note （Am.）||post office order||money order H!IshZfktn  
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本票promissory note （P/N） ^n.WZUk  
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押汇负责书||押汇保证书letter of hypothecation A~(l{g  
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副保||抵押品||付属担保物collateral security |+IZS/W"  
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担保书trust receipt||letter of indemnity t%1^Li  
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承兑||认付acceptance D<{{ :7n  
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单张承兑general acceptance V_n<?9^4  
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有条件承兑qualified acceptance 7sNw  
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附条件认付conditional acceptance oT
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部分认付partial acceptance   !| ?e7u7