[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。   WV}
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会计报表statement of account JKmd' ZGw  
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往来帐目account current ICoZ<;p  
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现在往来帐||存款额current accout TuM
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销货帐account sales t ORDtMM9+  
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共同计算帐项joint account 0tx
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未决帐项outstanding account hYCyc-W  
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贷方帐项credit account||creditor account of<>M4/g4y  
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借方帐项debit account||debtor account zGFW?|o<  
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应付帐||应付未付帐account payable _jb"@TY  
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应收帐||应收未收帐account receivable b_Ky@kp  
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新交易||新帐new account L{CHAVkV  
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未决帐||老帐old account 1}q[8q  
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现金帐cash account R QO{fC  
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流水帐running account d`n
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暂记帐||未定帐suspense account ~O 6~',KD  
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过期帐||延滞帐overdue account||pastdue account qK1V!a2  
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杂项帐户sundry account 246lFxG.  
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详细帐单||明细表detail account -MEz`7c~  
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呆帐bad account 9FLn7Y  
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会计项目title of account C[&&.w8Pm  
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会计薄||帐薄account-book E6@;e-]j  
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营业报告书||损益计算表account of budiness||business report YPy))>Q>cK  
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借贷细帐||交验帐account rendered (}}8
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明细帐account stated ^Q,/C8qeb  
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与…银行开立一户头to open an account with ggTjd"|)  
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与…银行建立交易to keep account with E\S&} K,s  
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继续记帐to keep account S%fBt?-Cm  
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与…有交易to have an account with :GYv9OG  
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作成会计帐||有往来帐项to make out an account with _64@zdL+  
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清算||清理债务to make up an account `C?OAR44  
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清洁帐目||与…停止交易to close ones account with [ d7]&i}*|  
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结帐to close an account 3raA^d3!?  
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清理未付款to ask an account||to demand an account CWQ2iu<_0  
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结清差额to balance the account with J6ShI
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清算to settle an account||to liquidate an account||to square an account SqF.DB~  
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审查帐目||监查帐目to audit an account Au
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检查帐目to examine an account /t)c fFM  
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转入A的帐户to charge the amount to As account *;E+9^:V  
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以计帐方式付款to pay on account rE `}?d  
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代理某人||为某人on ones account||on account of one lN>C#e<]  
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为自己计算||独立帐目on ones own account ZWRRh^  
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由某人收益并负风险on ones account and risk||for ones account and risk ;GFB@I@  
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由某人负担for ones account||for account of one 2, "q_d'V  
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按某人指示||列入某人帐户by order and for account of one tb?F}MEe  
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列入5月份帐目for May account sC5uA .?>9  
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编入某中帐项下to pass to the account of||to place to the account of `o8{qU,*]N  
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寄出清算书to send in an account||to send in render an account f UF;SqT  
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支票薄cheque book me:|!lI7YU  
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支票陈票人cheque drawer !q$&JZY  
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持票人cheque holder =qp}p'BYe  
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不记名支票cheque to bearer||bearer cheque ?H[5O+P[  
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记名支票||认人支票cheque to order ;;YcuzQI3  
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到期支票antedated cheque Z\|u 9 DO  
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未到期支票postdated cheque $AA~]'O>6:  
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保付支票certified cheque dNUR)X#e  
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未获兑现支票，退票returned cheque QGH h;  
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横线支票crossed cheque +X:J]-1)  
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普通横线general crossing ;.ysCF  
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特别横线special crossing
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空白支票blank cheque T&
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失效支票，过期支票stale cheque &sm @  
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普通支票open cheque YF}9k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7w "sJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9[z'/U.Bn  
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支票换现金||兑现to cash a cheque B-!guf rnY  
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清理票款to clear a cheque 7egq4gN]2Y  
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保证兑现to certify a cheque z~F37]W3[  
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填写支票数额to fill up a cheque x@htx?  
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支票上划线to cross a cheque M3ZOk<O<R  
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开发支票to make out a cheque R6 ;jY/*#  
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签发支票，开立支票to draw a cheque||to issue a cheque jDkm:X}:  
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透支支票to overdraw a cheque MZ WmlJ   
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背书支票to endorse a cheque )#a7'Ba  
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请付票款||清付票款to pay a cheque||to honour a cheque sZKEUSFD #  
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支票退票to dishonour a cheque :<H8'4>  
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拒付支票to refuse a cheque z|I0-1tAK  
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拒付支票to stop payment of a cheque K3L"^a  
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提示要求付款to present for payment QXs8:;T  
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见票即付持票人payable to bearer WqE '(  
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支付指定人payable to order ,:UX<6l R  
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已过期||无效out of date||stale 5$%XvM  
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请给出票人R/D||refer to drawer [9AM\n>g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aClA{  
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文字与数字不一致words and figures differ r[pF^y0   
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支票 0%#\w*X8  
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时间已过account closed Dpv
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更改处应加盖印章alterations require initials `5l01nOxJ  
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时间已过effects not cleared G3a7`CD  
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停止付款payment stopped WU)Ss`s \  
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支票毁损cheque mutilated VteEDL/w  
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汇款||寄钱to remit||to send money ?ob
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter goZ V.,w  
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收款人a remittee kbI/4IRW  
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国外汇票foreign Bill VW<0Lt3  
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国内汇票inland Bill 1cC1*c0Z  
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跟单汇票documentary bill 'i|rjW(  
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空头汇票accommodation bill K5 KyG  
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原始汇票original bill \'v(Xp6  
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改写||换新票据renewed bill q|(W-h+
 
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即期汇票sight bill||bill on demand >U!*y4  
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…days after date||…days after date…日后付款 LIp EQ7;  
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…months after date||…months after date…月后付款 pdVQ*=c?M  
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见票后…日付款…days after sight||…days sight KY9n2u&4  
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见票后…月付款…months after sight||…months sight \2v"YVWw  
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同组票据set of bills F7}-!  
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单张汇票sola of exchange||sole of exchange ~/ #1G.H  
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远期汇票usance bill||bill at usance (P|pRVO  
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长期汇票long bill ['qnn|  
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短期汇票short bill =r.
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逾期汇票overdue bill :D:DnVZ-[@  
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宽限日期days of grace hVpCB,  
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电汇telegraphic transfer （T.T） T]9\VW4  
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邮汇postal order||postal note （Am.）||post office order||money order Q4]4@96Aj  
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本票promissory note （P/N） {tP%epQ  
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押汇负责书||押汇保证书letter of hypothecation 7;:#;YSha  
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副保||抵押品||付属担保物collateral security ~`MS~,,  
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担保书trust receipt||letter of indemnity Y-!YhWsS  
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承兑||认付acceptance A;XOT6jv?  
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单张承兑general acceptance DbI!l`Vn4  
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有条件承兑qualified acceptance ^Mkk@F&1  
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附条件认付conditional acceptance oih5B<&f#  
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部分认付partial acceptance   xg`h40c