[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。   0X] ekq  
会计报表statement of account ">0/>>Ry  
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往来帐目account current .0R/'!e  
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现在往来帐||存款额current accout |TQe dC  
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销货帐account sales ECmHy@(  
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共同计算帐项joint account ihpz}
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未决帐项outstanding account +=H>s;B  
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贷方帐项credit account||creditor account e%c5OZ3~  
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借方帐项debit account||debtor account f]A6Mx6  
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应付帐||应付未付帐account payable m#K

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应收帐||应收未收帐account receivable
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新交易||新帐new account "XsY~  
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未决帐||老帐old account }_/h~D9-T#  
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现金帐cash account +Y]*>afG  
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流水帐running account C^=gZ 6m  
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暂记帐||未定帐suspense account rkc%S5we  
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过期帐||延滞帐overdue account||pastdue account 8PjhvU  
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杂项帐户sundry account J*&=J6  
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详细帐单||明细表detail account $<e .]`R  
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呆帐bad account -vfu0XI~  
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会计项目title of account H>X1(sh#}  
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会计薄||帐薄account-book "hY^[@7 W  
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营业报告书||损益计算表account of budiness||business report slO9H6<  
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借贷细帐||交验帐account rendered UI|@5:J  

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明细帐account stated l<_mag/j9o  
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与…银行开立一户头to open an account with zb,`K*Z{  
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与…银行建立交易to keep account with y+R$pzX  
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继续记帐to keep account m|FONQ,@D  
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与…有交易to have an account with wk/U"@lq  
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作成会计帐||有往来帐项to make out an account with X]%4QIeS  
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清算||清理债务to make up an account *9^k^h(r&4  
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清洁帐目||与…停止交易to close ones account with ETQ.A< v  
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结帐to close an account tS!|#h-J  
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清理未付款to ask an account||to demand an account ^3`CP4DT  
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结清差额to balance the account with zSs5F_  
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清算to settle an account||to liquidate an account||to square an account &Z Ja}5k!r  
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审查帐目||监查帐目to audit an account d3 h^L  
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检查帐目to examine an account #)im9LLC#  
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转入A的帐户to charge the amount to As account >we/#C"x  
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以计帐方式付款to pay on account :

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代理某人||为某人on ones account||on account of one NNUm
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为自己计算||独立帐目on ones own account v&CKtk!3{  
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由某人收益并负风险on ones account and risk||for ones account and risk Umwd<o  
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由某人负担for ones account||for account of one @C),-TM  
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按某人指示||列入某人帐户by order and for account of one =d_@k[
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列入5月份帐目for May account %;,D:Tv=&  
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编入某中帐项下to pass to the account of||to place to the account of h%kB>E~  
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寄出清算书to send in an account||to send in render an account X/,4hjg  
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支票薄cheque book htg+V-,  
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支票陈票人cheque drawer tR#uDE\wR  
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持票人cheque holder LQYT/  
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不记名支票cheque to bearer||bearer cheque uC G^,BQ  
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记名支票||认人支票cheque to order r8C6bFYM  
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到期支票antedated cheque /= P!9d {  
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未到期支票postdated cheque iXC/? EK4  
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保付支票certified cheque "/hs@4{u9  
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未获兑现支票，退票returned cheque -'k<2"z  
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横线支票crossed cheque ?Z!itB~  
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普通横线general crossing A'|W0|R9  
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特别横线special crossing Iu0K#.s_  
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空白支票blank cheque 3SQ 5C'E  

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失效支票，过期支票stale cheque C&Nd|c  
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普通支票open cheque >1s:F5u"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F$F5N1<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @292;qi  
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支票换现金||兑现to cash a cheque GUat~[lUrj  
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清理票款to clear a cheque E?Q=#+}U  
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保证兑现to certify a cheque oF,8j1  
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填写支票数额to fill up a cheque )J#@L*  
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支票上划线to cross a cheque J_P2%b=C  
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开发支票to make out a cheque /.WD'*H  
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签发支票，开立支票to draw a cheque||to issue a cheque %8{' XJ!  
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透支支票to overdraw a cheque )SDGj;j+  
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背书支票to endorse a cheque VCc 4nn#  
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请付票款||清付票款to pay a cheque||to honour a cheque RPp_L>&~<  
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支票退票to dishonour a cheque #),QWTl3  
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拒付支票to refuse a cheque T@Q.m.iV4  
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拒付支票to stop payment of a cheque HDy[/7"  
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提示要求付款to present for payment 6s|C:1](b  
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见票即付持票人payable to bearer %|,j'V$  
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支付指定人payable to order s}HTxY;  
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已过期||无效out of date||stale @7BH`b$)!  
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请给出票人R/D||refer to drawer Crey}A/N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n$~RgCf  
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文字与数字不一致words and figures differ mirMDJsl%  
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支票 ;>YJ}:r"\  
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时间已过account closed {cG&l:-r  
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更改处应加盖印章alterations require initials K@? S0KMK  
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时间已过effects not cleared M'[J0*ip  
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停止付款payment stopped \bfNki  
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支票毁损cheque mutilated ^#_@Kq%th  
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汇款||寄钱to remit||to send money %"{SGp  
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寄票供取款||支票支付to send a cheque for payment l$z-'  
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寄款人a remitter ^gD&NbP8  
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收款人a remittee  QL  
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国外汇票foreign Bill i?||R|>;"'  
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国内汇票inland Bill j#.Aiy:,  
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跟单汇票documentary bill l2z@t3{  
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空头汇票accommodation bill ?>DN7je  
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原始汇票original bill lfK sqe"  
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改写||换新票据renewed bill (HDR}!. E  
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即期汇票sight bill||bill on demand u {o3  
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…days after date||…days after date…日后付款 $mgW|TBXCQ  
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…months after date||…months after date…月后付款 Y;-$w|&P>  
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见票后…日付款…days after sight||…days sight F2QFQX(j  
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见票后…月付款…months after sight||…months sight @IhC:Yc  
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同组票据set of bills VkdGGY  
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单张汇票sola of exchange||sole of exchange =h0vdi%{  
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远期汇票usance bill||bill at usance )Fon;/p  
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长期汇票long bill 6~c#G{kc  
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短期汇票short bill /|q.q  
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逾期汇票overdue bill plL|Ubn  
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宽限日期days of grace {ET
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电汇telegraphic transfer （T.T） <O5WY37"q  
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邮汇postal order||postal note （Am.）||post office order||money order >-w
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本票promissory note （P/N） WQ{[q" O  
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押汇负责书||押汇保证书letter of hypothecation `^52IkM)  
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副保||抵押品||付属担保物collateral security <+k"3r{y"  
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担保书trust receipt||letter of indemnity 1rJ2}d\y  
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承兑||认付acceptance [% C,&h5  
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单张承兑general acceptance CJ* D  
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有条件承兑qualified acceptance <%HRs>4  
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附条件认付conditional acceptance h:nybLw?  
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部分认付partial acceptance   @eJCr)#}