[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。   "f-HOd\=  
会计报表statement of account vP,$S^7$  
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往来帐目account current OOzXA%<%c  
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现在往来帐||存款额current accout v R! y#  
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销货帐account sales |^OK@KdL1  
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共同计算帐项joint account cPX^4d~9  
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未决帐项outstanding account @R;&PR#5  
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贷方帐项credit account||creditor account igF<].'V  
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借方帐项debit account||debtor account /b410NP5  
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应付帐||应付未付帐account payable >C`#4e?}  
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应收帐||应收未收帐account receivable T5wVJgN>  
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新交易||新帐new account P[jh^!<j  
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未决帐||老帐old account kR{$&cE^  
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现金帐cash account *pyC<4W  
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流水帐running account e1hf{:&/G@  
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暂记帐||未定帐suspense account cG4}daK]d  
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过期帐||延滞帐overdue account||pastdue account *p|->p6,u  
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杂项帐户sundry account bG+Gg*0p  
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详细帐单||明细表detail account ^BP4l_rO9  
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呆帐bad account e'
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会计项目title of account <ILi38%Y  
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会计薄||帐薄account-book 7r pTk&`  
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营业报告书||损益计算表account of budiness||business report i'}"5O+  
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借贷细帐||交验帐account rendered ZT+{8,  

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明细帐account stated Htep
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与…银行开立一户头to open an account with s+v$sF  
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与…银行建立交易to keep account with V_KHVul  
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继续记帐to keep account =E&1e;_xlE  
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与…有交易to have an account with -U@ycx|r  
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作成会计帐||有往来帐项to make out an account with h\8bo=  
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清算||清理债务to make up an account +sXnC
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清洁帐目||与…停止交易to close ones account with P}-S[[b73s  
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结帐to close an account C 0L(ti;  
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清理未付款to ask an account||to demand an account ))J#t{X/8v  
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结清差额to balance the account with > !WFY  
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清算to settle an account||to liquidate an account||to square an account 2X=*;r"{J  

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审查帐目||监查帐目to audit an account @oFuX.  
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检查帐目to examine an account 6Ou[t6  
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转入A的帐户to charge the amount to As account 0j[%L!h ny  
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以计帐方式付款to pay on account Fh^Ax3P(  
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代理某人||为某人on ones account||on account of one o&rNM5:  
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为自己计算||独立帐目on ones own account $-_@MT~  
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由某人收益并负风险on ones account and risk||for ones account and risk YXTd^M~@D  

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由某人负担for ones account||for account of one YDiru  
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按某人指示||列入某人帐户by order and for account of one wfBf&Z0{  
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列入5月份帐目for May account r!O4]j_3  
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编入某中帐项下to pass to the account of||to place to the account of mX QVL.P\  
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寄出清算书to send in an account||to send in render an account MNsgD3  
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支票薄cheque book ? Glkhf7
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支票陈票人cheque drawer ^1w*$5YI  
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持票人cheque holder /,# &Htk  
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不记名支票cheque to bearer||bearer cheque <ooRpn  
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记名支票||认人支票cheque to order 0`l(c  
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到期支票antedated cheque h"5!puN+  
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未到期支票postdated cheque >J No2  
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保付支票certified cheque q2KWSh
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未获兑现支票，退票returned cheque o{wXq
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横线支票crossed cheque &lYe  
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普通横线general crossing ~}fQ.F*7R  
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特别横线special crossing z4yV1  
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空白支票blank cheque NN;'QiE  
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失效支票，过期支票stale cheque d*{NAq'9X  
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普通支票open cheque E)=X8y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UF ]g6u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L)Iv]u  
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支票换现金||兑现to cash a cheque (;o/2Q?  
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清理票款to clear a cheque
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保证兑现to certify a cheque *j0kb"#  
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填写支票数额to fill up a cheque iEJY[P1  
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支票上划线to cross a cheque ;ESuj '*t  
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开发支票to make out a cheque rprtp5Cg  
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签发支票，开立支票to draw a cheque||to issue a cheque C/w!Y)nB=  
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透支支票to overdraw a cheque 7Q>*]  
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背书支票to endorse a cheque vl'2O7  
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请付票款||清付票款to pay a cheque||to honour a cheque `]{/(pIgW;  
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支票退票to dishonour a cheque -2dk8]KB]  
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拒付支票to refuse a cheque V_&>0P{q  
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拒付支票to stop payment of a cheque  !XvQm*1  
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提示要求付款to present for payment /idQfff  
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见票即付持票人payable to bearer z]NzLz9VfL  
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支付指定人payable to order Hq{i-z+  
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已过期||无效out of date||stale !18M!8Xea  
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请给出票人R/D||refer to drawer ]vJ] i<|b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t,*hxzD"  
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文字与数字不一致words and figures differ kvzGI>H:  
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支票 CH6^;.  
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时间已过account closed $"d< F3k  
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更改处应加盖印章alterations require initials KaJCfu yp  
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时间已过effects not cleared a9CY,+z5B  
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停止付款payment stopped B 4pJg  
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支票毁损cheque mutilated VP|ga}(  
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汇款||寄钱to remit||to send money CNCWxu  
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寄票供取款||支票支付to send a cheque for payment Zrtyai{8l  
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寄款人a remitter  FSaCbs(  
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收款人a remittee }<y-`WB  
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国外汇票foreign Bill y\]~S2}G  
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国内汇票inland Bill iElE-g@Ws  
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跟单汇票documentary bill T%   
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空头汇票accommodation bill N"X;aVFs_  
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原始汇票original bill s8,N9o[.~P  
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改写||换新票据renewed bill VqzcTr]_  
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即期汇票sight bill||bill on demand g`6_Ao8  
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…days after date||…days after date…日后付款 RP}. Ei  
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…months after date||…months after date…月后付款 JI{| 8)S  
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见票后…日付款…days after sight||…days sight b2x8t7%O  
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见票后…月付款…months after sight||…months sight m'|{AjH z6  
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同组票据set of bills ES~ykE  
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单张汇票sola of exchange||sole of exchange ^j"*-)R  
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远期汇票usance bill||bill at usance B^W0Ik`m  
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长期汇票long bill Ol8ma`}Nq3  
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短期汇票short bill _7?LINF9  
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逾期汇票overdue bill 0E9LZOw4T  
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宽限日期days of grace ]YF[W`2h  
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电汇telegraphic transfer （T.T） a0y7a/@c  
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邮汇postal order||postal note （Am.）||post office order||money order 6PETIs  
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本票promissory note （P/N） p#:.,;  
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押汇负责书||押汇保证书letter of hypothecation P$MAURFm  
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副保||抵押品||付属担保物collateral security wy3{>A Z(  
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担保书trust receipt||letter of indemnity Rn={:u4  
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承兑||认付acceptance /`yb75  
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单张承兑general acceptance MW%EJT>@z  
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有条件承兑qualified acceptance mgeNH~%m@*  
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附条件认付conditional acceptance Lx&2)  
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部分认付partial acceptance   kb>:M.