[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。   A3\%t@y  
会计报表statement of account Cb{n4xKW6  
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往来帐目account current qkM<t?uS  
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现在往来帐||存款额current accout c]pO'6]  
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销货帐account sales vPVA^UPNV  
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共同计算帐项joint account jq4'=L$4  
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未决帐项outstanding account *kI1NchF  
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贷方帐项credit account||creditor account )$# Ku2X  
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借方帐项debit account||debtor account " <GDOL  
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应付帐||应付未付帐account payable lL*k!lNs  
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应收帐||应收未收帐account receivable 2iUdTy$  
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新交易||新帐new account bdn{Y  

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未决帐||老帐old account ]FJpe^ ua  
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现金帐cash account S?Y,sl+A:  
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流水帐running account +["t@Q4IQ  
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暂记帐||未定帐suspense account 0G(T'Z1  
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过期帐||延滞帐overdue account||pastdue account VQ{.Ls2`Z  
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杂项帐户sundry account ?i.]|#{Z  
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详细帐单||明细表detail account 0|0<[:(hc  
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呆帐bad account '_
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会计项目title of account 1D /{Y  
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会计薄||帐薄account-book +L4_]  
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营业报告书||损益计算表account of budiness||business report Pv.z~~lY  
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借贷细帐||交验帐account rendered `TBI{q[y  
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明细帐account stated LTsG  
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与…银行开立一户头to open an account with 1mw<$'pm0  
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与…银行建立交易to keep account with I|=$.i  
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继续记帐to keep account P7n+@L$  
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与…有交易to have an account with bdiyS.a-  
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作成会计帐||有往来帐项to make out an account with 8S
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清算||清理债务to make up an account zmI?p4,  
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清洁帐目||与…停止交易to close ones account with @>'.F<:P<  
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结帐to close an account 9V&%_.Z
 
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清理未付款to ask an account||to demand an account 2 @g'3M  
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结清差额to balance the account with Fl GKy9k  
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清算to settle an account||to liquidate an account||to square an account e[}R1/!L  
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审查帐目||监查帐目to audit an account d[z+/L  
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检查帐目to examine an account Qni
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转入A的帐户to charge the amount to As account + oyW_!(  
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以计帐方式付款to pay on account |r5|IA  
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代理某人||为某人on ones account||on account of one ~DcX}VCm  
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为自己计算||独立帐目on ones own account 68R[Lc9q5  
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由某人收益并负风险on ones account and risk||for ones account and risk nGGYKI  
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由某人负担for ones account||for account of one d_L l,*J9  
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按某人指示||列入某人帐户by order and for account of one |#$Wh+,*  
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列入5月份帐目for May account pUZe.S>G  
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编入某中帐项下to pass to the account of||to place to the account of 8a|p`)lT  
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寄出清算书to send in an account||to send in render an account !6\{q M  
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支票薄cheque book #, W7N_mt  
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支票陈票人cheque drawer )FGm5-K@  
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持票人cheque holder _n@#Lufx  
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不记名支票cheque to bearer||bearer cheque ihBlP\C  
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记名支票||认人支票cheque to order qk{2%,u$@{  
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到期支票antedated cheque Y` Oz\ W  
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未到期支票postdated cheque @~hiL(IR'  
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保付支票certified cheque 4\a KC%5  
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未获兑现支票，退票returned cheque |RS9N_eRt  
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横线支票crossed cheque FJomUVR.  
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普通横线general crossing WcqQR))n  
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特别横线special crossing
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空白支票blank cheque Fv$5Zcf  
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失效支票，过期支票stale cheque  B C*62m  

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普通支票open cheque _W]R|kYl$'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NV\t% / ?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rr#Zcs!G  
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支票换现金||兑现to cash a cheque X.}i9a 6  
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清理票款to clear a cheque tSibzl~  
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保证兑现to certify a cheque $fifx>!  
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填写支票数额to fill up a cheque ,GO
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支票上划线to cross a cheque {:=sCY!  
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开发支票to make out a cheque ,X`w/ 2O  
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签发支票，开立支票to draw a cheque||to issue a cheque z|Y  Ms?  
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透支支票to overdraw a cheque J2ZV\8t  
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背书支票to endorse a cheque )k
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请付票款||清付票款to pay a cheque||to honour a cheque ldFR%v>9  
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支票退票to dishonour a cheque )JrG`CvdU  
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拒付支票to refuse a cheque I+{2DY/}  
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拒付支票to stop payment of a cheque }]i.z:7+  
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提示要求付款to present for payment fc&djd`FuX  
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见票即付持票人payable to bearer p'`?CJq8  
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支付指定人payable to order jiejs*  
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已过期||无效out of date||stale xtBu]I)%  
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请给出票人R/D||refer to drawer VOJ/I Dl 4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }Y^o("c(  
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文字与数字不一致words and figures differ YkFAu8b>  
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支票 ?[u
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时间已过account closed Pr:\zI  
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更改处应加盖印章alterations require initials 5%N[hd1Ql  
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时间已过effects not cleared \HIBnkj)3n  
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停止付款payment stopped }hsNsQ  
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支票毁损cheque mutilated Y=4 7se=h"  
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汇款||寄钱to remit||to send money '}9 Nvr)+  
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寄票供取款||支票支付to send a cheque for payment $OG){'X  
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寄款人a remitter %Z4*;VwQ  
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收款人a remittee <5D4h!  
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国外汇票foreign Bill 6}m`_d?  
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国内汇票inland Bill jC_'6sc`  
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跟单汇票documentary bill Pc*lHoVL  
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空头汇票accommodation bill 1Xo0(*O  
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原始汇票original bill J}&Us p  
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改写||换新票据renewed bill r}&&e BY f  
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即期汇票sight bill||bill on demand ij!d-eM/b  
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…days after date||…days after date…日后付款 7tXy3-~biz  
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…months after date||…months after date…月后付款 t*9 g
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见票后…日付款…days after sight||…days sight nf^?X`g  
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见票后…月付款…months after sight||…months sight ppRmC,0f^  
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同组票据set of bills sJ|pR=g)!  
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单张汇票sola of exchange||sole of exchange .p! DVQ"a  
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远期汇票usance bill||bill at usance kScZP8yw  
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长期汇票long bill J)YlG*  
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短期汇票short bill 6p4BsWPx  
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逾期汇票overdue bill %PYO9:n  
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宽限日期days of grace =$J(]KPv!?  
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电汇telegraphic transfer （T.T） xn3 _ED  
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邮汇postal order||postal note （Am.）||post office order||money order Rlewp8?LB  
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本票promissory note （P/N） 23):OB>S`  
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押汇负责书||押汇保证书letter of hypothecation i\6CE|  
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副保||抵押品||付属担保物collateral security ~(V\.h q  
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担保书trust receipt||letter of indemnity ^Gk`n  
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承兑||认付acceptance cj[b^Wv:  
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单张承兑general acceptance efQ8jO  
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有条件承兑qualified acceptance z
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附条件认付conditional acceptance =p@`bx  
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部分认付partial acceptance   !vwio!