[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。   hO5K
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会计报表statement of account *?EO n-  
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往来帐目account current ?BW Hr(J  
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现在往来帐||存款额current accout gJ<@;O8zu0  
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销货帐account sales MV Hz$hy
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共同计算帐项joint account B rez&3[  
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未决帐项outstanding account  1m&!l6Jk  
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贷方帐项credit account||creditor account l-DGy#h+z  
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借方帐项debit account||debtor account ;J ,,f1Vw  
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应付帐||应付未付帐account payable Ma`   
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应收帐||应收未收帐account receivable c7FfI"7HR  
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新交易||新帐new account qP7&LtU  
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未决帐||老帐old account C$N4  
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现金帐cash account _'?8s6 H  
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流水帐running account beN>5coP%A  
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暂记帐||未定帐suspense account tj"v0u?
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过期帐||延滞帐overdue account||pastdue account +LQs.*  
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杂项帐户sundry account +(I`@5  
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详细帐单||明细表detail account Z3X&<Y5  
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呆帐bad account  MrKU,-  
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会计项目title of account rHC+nou  
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会计薄||帐薄account-book Sob $j  
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营业报告书||损益计算表account of budiness||business report 5ykk11!p$  
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借贷细帐||交验帐account rendered lk Sz7dr@  
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明细帐account stated Vlp*'2VO  
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与…银行开立一户头to open an account with {-v\&w  
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与…银行建立交易to keep account with qV,
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继续记帐to keep account ax{-Qi7z-+  
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与…有交易to have an account with ?%za:{  
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作成会计帐||有往来帐项to make out an account with iM\ZJ6  
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清算||清理债务to make up an account {HRxyAI!
 
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清洁帐目||与…停止交易to close ones account with ^?^|Y?f2P?  
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结帐to close an account 4}_w4@(  
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清理未付款to ask an account||to demand an account p3A-WK|NX  
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结清差额to balance the account with o%~K4 M".  
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清算to settle an account||to liquidate an account||to square an account /wxxcq  
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审查帐目||监查帐目to audit an account o2e h)rtB  
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检查帐目to examine an account Y`O}]*{>8R  
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转入A的帐户to charge the amount to As account ]MA)='~  
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以计帐方式付款to pay on account WlLZt gq  

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代理某人||为某人on ones account||on account of one AO7qs:+  
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为自己计算||独立帐目on ones own account Z-p^3t'{  
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由某人收益并负风险on ones account and risk||for ones account and risk 3{LvKe  

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由某人负担for ones account||for account of one xY'YbHFz  
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按某人指示||列入某人帐户by order and for account of one <@j  
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列入5月份帐目for May account n|,Vm@zV  
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编入某中帐项下to pass to the account of||to place to the account of 3 Co>3d_  
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寄出清算书to send in an account||to send in render an account dZYJ(7%  
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支票薄cheque book K:50?r_-6  
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支票陈票人cheque drawer 0H]9$D  
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持票人cheque holder (y4Eq*n%!  
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不记名支票cheque to bearer||bearer cheque _r)nbQm&  
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记名支票||认人支票cheque to order RXvcy<  
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到期支票antedated cheque `fVA.
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未到期支票postdated cheque fb=vO U  
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保付支票certified cheque p)]^>-L  
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未获兑现支票，退票returned cheque ~%q e,  
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横线支票crossed cheque fP*C*4#X  
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普通横线general crossing |'(IWU  
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特别横线special crossing aMD?^  
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空白支票blank cheque MQI=  
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失效支票，过期支票stale cheque KJ |1zCM  
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普通支票open cheque WV5R$IqY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q\G@Nn^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ENr&k(>0HQ  
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支票换现金||兑现to cash a cheque 3J{'|3x  
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清理票款to clear a cheque -
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保证兑现to certify a cheque ""=V t]  
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填写支票数额to fill up a cheque k3w#^ "i  
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支票上划线to cross a cheque :JmNy<  
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开发支票to make out a cheque w;O '6"  
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签发支票，开立支票to draw a cheque||to issue a cheque Spb'jAKj'  
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透支支票to overdraw a cheque A}o1I1+  
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背书支票to endorse a cheque n%}0hVu  
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请付票款||清付票款to pay a cheque||to honour a cheque ofV{SeD67  
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支票退票to dishonour a cheque TqC"lO>:Q  
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拒付支票to refuse a cheque <cS1}"  
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拒付支票to stop payment of a cheque -Cl0!}P4I  
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提示要求付款to present for payment ay2.CBF  
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见票即付持票人payable to bearer 6mZFsB  
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支付指定人payable to order @YR
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已过期||无效out of date||stale rTcH~s D`  
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请给出票人R/D||refer to drawer !.!Ervi!N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^K8Ey#T  
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文字与数字不一致words and figures differ 0YKG`W  
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支票 v6FYlKU@8  
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时间已过account closed ie5"  
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时间已过effects not cleared B>Mk "Wj Q  
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停止付款payment stopped ~"8b\oLW  
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支票毁损cheque mutilated !pgkUzMW  
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汇款||寄钱to remit||to send money hH>t  
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寄票供取款||支票支付to send a cheque for payment Y*0mC"n}  
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寄款人a remitter zl$'W=[rFs  
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收款人a remittee BTqY_9  
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国外汇票foreign Bill ?!KqDI  
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国内汇票inland Bill M"W-|t)~  
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跟单汇票documentary bill M, f6UYo=  
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空头汇票accommodation bill 3U^E<H  
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原始汇票original bill \b6H4aQii  
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改写||换新票据renewed bill j&~`H:=E  
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即期汇票sight bill||bill on demand Pv@Lx+k  
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…days after date||…days after date…日后付款 p,0J $L  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight iW  oe  
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见票后…月付款…months after sight||…months sight 20h+^R3{Z  
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同组票据set of bills O7,)#{  
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单张汇票sola of exchange||sole of exchange O S?S$y  
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远期汇票usance bill||bill at usance s&.VU|=VQ@  
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长期汇票long bill QTe>EJ12  
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短期汇票short bill )b\8 9F  
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逾期汇票overdue bill v2K6y|6,  
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宽限日期days of grace Fx!NRY_  
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电汇telegraphic transfer （T.T） tMbracm  
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邮汇postal order||postal note （Am.）||post office order||money order (:h#H[F  
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本票promissory note （P/N） 3OZu v};k  
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押汇负责书||押汇保证书letter of hypothecation SN<Dxa8Iy  
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副保||抵押品||付属担保物collateral security P&$ m2^K  
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担保书trust receipt||letter of indemnity Ew,1*WK!  
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承兑||认付acceptance SI"y&[iw  
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单张承兑general acceptance RX\l4H5;  
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有条件承兑qualified acceptance c|hT\1XR,  
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附条件认付conditional acceptance #]vs*Sz  
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部分认付partial acceptance   lO+6|oF0