[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。   ATx6YP@7~  
会计报表statement of account e59P6/z  
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往来帐目account current ,ab_u@  
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现在往来帐||存款额current accout b-4gHW
 
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销货帐account sales /){F0Zjjt  
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共同计算帐项joint account s}"5uDfn1F  
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未决帐项outstanding account CUJP"u>8M  
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贷方帐项credit account||creditor account F>N3GPRl  
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借方帐项debit account||debtor account 0u0<)gdX  
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应付帐||应付未付帐account payable O5}/OH|j  
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应收帐||应收未收帐account receivable "F_o%!l  
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新交易||新帐new account MYVUOd,  
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未决帐||老帐old account E>_?9~8Mf  
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现金帐cash account &uLxAw  
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流水帐running account n])-+[F  
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暂记帐||未定帐suspense account s3G\L<~mB  
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过期帐||延滞帐overdue account||pastdue account $Cu/!GA4.>  
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杂项帐户sundry account Bx(+uNQ  
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详细帐单||明细表detail account j/zD`ydj  
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呆帐bad account NJYx.TL  
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会计项目title of account {$iJYS\  
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会计薄||帐薄account-book Tb-`0^y&X1  
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营业报告书||损益计算表account of budiness||business report c%.f|/.k  
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借贷细帐||交验帐account rendered R|Ft@]  
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明细帐account stated ` n{rzenPX  
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与…银行开立一户头to open an account with X7kJ
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与…银行建立交易to keep account with  OU=9fw  
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继续记帐to keep account K/[v>(<  
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与…有交易to have an account with ^JtGT  
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作成会计帐||有往来帐项to make out an account with {s8''+Q#(-  

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清算||清理债务to make up an account 9[N'HpQ3  
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清洁帐目||与…停止交易to close ones account with jTws0=F*  
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结帐to close an account .WL507*"Ce  
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清理未付款to ask an account||to demand an account 3|:uIoR{  
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结清差额to balance the account with O8u"Y0$*w  
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清算to settle an account||to liquidate an account||to square an account kq%`
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审查帐目||监查帐目to audit an account NkO$ M  
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检查帐目to examine an account /HzhgMV3  
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转入A的帐户to charge the amount to As account '&<-,1^L  
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以计帐方式付款to pay on account ^|sxbP  
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代理某人||为某人on ones account||on account of one wFqz.HoB  
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为自己计算||独立帐目on ones own account M3z7P.\G  
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由某人收益并负风险on ones account and risk||for ones account and risk p`d:g BZ  
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由某人负担for ones account||for account of one 2PeI+!7s  
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按某人指示||列入某人帐户by order and for account of one Mvcl9  
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列入5月份帐目for May account 6nq.~
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编入某中帐项下to pass to the account of||to place to the account of $\K(EBi#G  
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寄出清算书to send in an account||to send in render an account =H?Nb:s  
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支票薄cheque book hBqu,A  
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支票陈票人cheque drawer >5gzo6j/  
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持票人cheque holder ge?ymaU$a  
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不记名支票cheque to bearer||bearer cheque zF$wz1 %  
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记名支票||认人支票cheque to order N~kYT\$b#  
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到期支票antedated cheque dEp=;b s  
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未到期支票postdated cheque Ol@ZH_  
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保付支票certified cheque ;Vy' y  
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未获兑现支票，退票returned cheque OR9){qP  
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横线支票crossed cheque gD\}CxtG  
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普通横线general crossing Uf<v w3  
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特别横线special crossing "
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空白支票blank cheque n}?G!y
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失效支票，过期支票stale cheque ||HIp9(3  
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普通支票open cheque Y ckbc6F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z-G (!]:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EYG E#C; d  
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支票换现金||兑现to cash a cheque |Z
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清理票款to clear a cheque +GU16+w~E  
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保证兑现to certify a cheque  F`.7_D  
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填写支票数额to fill up a cheque L?+|%[  
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支票上划线to cross a cheque G\ZRNb  
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开发支票to make out a cheque qXGLv4c`Q  
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签发支票，开立支票to draw a cheque||to issue a cheque QvN <uxm  
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透支支票to overdraw a cheque Ki6.'#%7  
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背书支票to endorse a cheque F)kLlsp  
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请付票款||清付票款to pay a cheque||to honour a cheque kGV`Q  
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支票退票to dishonour a cheque fZ:rz;tM  
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拒付支票to refuse a cheque @b\_696.  
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拒付支票to stop payment of a cheque :gaeb8`t  
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提示要求付款to present for payment k:)u7A+  
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见票即付持票人payable to bearer _m?(O/BTx  
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支付指定人payable to order
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已过期||无效out of date||stale f%[
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请给出票人R/D||refer to drawer Il`k]XM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +y4AUU:Q  
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文字与数字不一致words and figures differ jo3}]KC !  
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支票 
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时间已过account closed X8SRQO^  
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更改处应加盖印章alterations require initials QT= ,En  
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时间已过effects not cleared 3JZWhxkf[$  
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停止付款payment stopped $FusDdCv3  
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支票毁损cheque mutilated W6Aj
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汇款||寄钱to remit||to send money uQu/(5  
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寄票供取款||支票支付to send a cheque for payment 4o4 =  
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寄款人a remitter <ql w+RVt  
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收款人a remittee m UWkb  
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国外汇票foreign Bill "\/^/vn?  
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国内汇票inland Bill hY=w|b=Y  
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跟单汇票documentary bill rXY;m-  
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空头汇票accommodation bill )>y k-  
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原始汇票original bill xEVLE,*?>  
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改写||换新票据renewed bill h@~:(:zU$  
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即期汇票sight bill||bill on demand Re*|$
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…days after date||…days after date…日后付款 aXdf>2c{JD  
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…months after date||…months after date…月后付款 JBR[; z M  
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见票后…日付款…days after sight||…days sight >[ug zJ  
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见票后…月付款…months after sight||…months sight {~"7vkc+  
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同组票据set of bills Bx(yu'g|a  
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单张汇票sola of exchange||sole of exchange E: 9o;JU  
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远期汇票usance bill||bill at usance N-[n\}'  
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长期汇票long bill Zta$R,[9h  
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短期汇票short bill D"L|"qJ  
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逾期汇票overdue bill jOs H2^  
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宽限日期days of grace \}Dpb%^\  
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电汇telegraphic transfer （T.T） sf`PV}a1  
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邮汇postal order||postal note （Am.）||post office order||money order PdT83vOCE  
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本票promissory note （P/N） 'Q5&5UrBr  
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押汇负责书||押汇保证书letter of hypothecation i^WIr h3a  
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副保||抵押品||付属担保物collateral security ,+se  
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担保书trust receipt||letter of indemnity [B,'=,Hbs  
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承兑||认付acceptance -ui<E?v  
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单张承兑general acceptance i}B;+0<drx  
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有条件承兑qualified acceptance G+VD8]!K1  
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附条件认付conditional acceptance 1* ^'\W.  
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部分认付partial acceptance   k9mi5Oc