[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。   L`24?Y{  
会计报表statement of account QqU!Najf  
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往来帐目account current z[;z>8|c  
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现在往来帐||存款额current accout CvD"sHVq%  
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销货帐account sales LEtG|3Dx  
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共同计算帐项joint account qo|WXwP2  
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未决帐项outstanding account Ct>GYk$  
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贷方帐项credit account||creditor account >m$ 1+30X  
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借方帐项debit account||debtor account D bz3;t  
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应付帐||应付未付帐account payable MpR2]k#n<  
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应收帐||应收未收帐account receivable rQ qW_t%  
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新交易||新帐new account &eX!#nQ_.  
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未决帐||老帐old account ~o~!+`@q  
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现金帐cash account O*FUTZd(J  
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流水帐running account GVYkJ0,  
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暂记帐||未定帐suspense account |$ lM#Ua  
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过期帐||延滞帐overdue account||pastdue account :x4|X8>  
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杂项帐户sundry account Oagsoik  
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详细帐单||明细表detail account _)>_{Pm  
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呆帐bad account ]\hSI){  
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会计项目title of account `n@*{J8  
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会计薄||帐薄account-book /)}
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营业报告书||损益计算表account of budiness||business report ?kH8Lw~{5W  
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借贷细帐||交验帐account rendered v,-HU&/*B  
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明细帐account stated 4gz H8sF  
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与…银行开立一户头to open an account with q1"$<# t  
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与…银行建立交易to keep account with bk kSIl+Q  
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继续记帐to keep account ZGzc"r(r:#  
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与…有交易to have an account with ^+URv  
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作成会计帐||有往来帐项to make out an account with Pwg/Vhfh  
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清算||清理债务to make up an account oFb\TiLu  
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清洁帐目||与…停止交易to close ones account with dA|Lufy#  
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结帐to close an account p8$\uo9YQ  
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清理未付款to ask an account||to demand an account [
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结清差额to balance the account with +<GrRYbC  
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清算to settle an account||to liquidate an account||to square an account FLK"| *A  
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审查帐目||监查帐目to audit an account 8?A@/  
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检查帐目to examine an account Th.3j's  
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转入A的帐户to charge the amount to As account F19;RaP+  
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以计帐方式付款to pay on account 9cl{hdP{  
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代理某人||为某人on ones account||on account of one H<v c\r  
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为自己计算||独立帐目on ones own account .@ 4QkG/  
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由某人收益并负风险on ones account and risk||for ones account and risk m]bL)]Z  
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由某人负担for ones account||for account of one ju
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按某人指示||列入某人帐户by order and for account of one nwZ[Ygl|  
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列入5月份帐目for May account \W3+VG2cA  
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编入某中帐项下to pass to the account of||to place to the account of {Bav$kw;?e  

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寄出清算书to send in an account||to send in render an account sV9{4T~#|  
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支票薄cheque book 'DaNR`9  
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支票陈票人cheque drawer GE/IaLo  
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持票人cheque holder umq$4}T'$  
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不记名支票cheque to bearer||bearer cheque z/c
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记名支票||认人支票cheque to order ~FK+bF?%  
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到期支票antedated cheque I(iGs I  
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未到期支票postdated cheque K284R=j -&  
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保付支票certified cheque -7C=- \]  
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未获兑现支票，退票returned cheque |zr)hC  
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横线支票crossed cheque B<|q{D$N/  
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普通横线general crossing 0X}w[^f  
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特别横线special crossing e2VL/>y`  
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空白支票blank cheque sov62wuqU  
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失效支票，过期支票stale cheque aV92.Z_Ku  
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普通支票open cheque }~0{1&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nG(|7x   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a}Iz  
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支票换现金||兑现to cash a cheque W1M/Z[h6)5  
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清理票款to clear a cheque !un"XI0`t<  
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保证兑现to certify a cheque Q!$kUcky9  
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填写支票数额to fill up a cheque iOA3x 8J  
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支票上划线to cross a cheque vN[m5)aT  
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开发支票to make out a cheque YJ;a{)e  
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签发支票，开立支票to draw a cheque||to issue a cheque Ffqn|}gb  
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透支支票to overdraw a cheque ` G/QJH{I  
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背书支票to endorse a cheque `[R:L.H1  
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请付票款||清付票款to pay a cheque||to honour a cheque !N2 n@bo  
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支票退票to dishonour a cheque dXSb%ho  
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拒付支票to refuse a cheque a[OLS+zf!P  
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拒付支票to stop payment of a cheque ;bu;t#  
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提示要求付款to present for payment #hiD Z>nr  
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见票即付持票人payable to bearer yru}f;1  
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支付指定人payable to order ~]s"PV:|  
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已过期||无效out of date||stale ymJw{&^am  
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请给出票人R/D||refer to drawer 'wHkE/83  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x"=q+sA  
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文字与数字不一致words and figures differ icbYfgQ  
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支票 Oc3%pb;  
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时间已过account closed V'4}9J  
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更改处应加盖印章alterations require initials ^vz@d+\Kd  
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时间已过effects not cleared PA[Rhoit,  
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停止付款payment stopped a-hGpYJJG  
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支票毁损cheque mutilated nA j2k  
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汇款||寄钱to remit||to send money Ez-o*&  
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寄票供取款||支票支付to send a cheque for payment 8q9^  
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寄款人a remitter \)\n5F:Zu  
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收款人a remittee ZT&[:>upR  
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国外汇票foreign Bill md{1Jn"  
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国内汇票inland Bill fvTp9T\f3  
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跟单汇票documentary bill O>rz+8T  
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空头汇票accommodation bill ?j!/Hc/b4  
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原始汇票original bill P&o+ut:  
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改写||换新票据renewed bill REJBm  
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即期汇票sight bill||bill on demand K)`l >o1  
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…days after date||…days after date…日后付款 \@6w;tyi  
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…months after date||…months after date…月后付款 :NwFJc  
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见票后…日付款…days after sight||…days sight A sf]sU..  
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见票后…月付款…months after sight||…months sight _B==S4^/yU  
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同组票据set of bills >Cr'dKZ}  
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单张汇票sola of exchange||sole of exchange pEGHW;  
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远期汇票usance bill||bill at usance #5IfF~*i  
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长期汇票long bill -S}^b6WL  
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短期汇票short bill 24_/JDz  
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逾期汇票overdue bill v|r#  
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宽限日期days of grace |f&=9%  
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电汇telegraphic transfer （T.T） 2Yd;#i)  
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邮汇postal order||postal note （Am.）||post office order||money order +D+Rf,D  
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本票promissory note （P/N） K~>ESMZ5  
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押汇负责书||押汇保证书letter of hypothecation -r"h[UV)  
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副保||抵押品||付属担保物collateral security `~3y[j]kO  
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担保书trust receipt||letter of indemnity b6UD!tXp  
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承兑||认付acceptance rYMHc@a9(  
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单张承兑general acceptance #\fxU:z~r  
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有条件承兑qualified acceptance PxHHh{y%c  
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附条件认付conditional acceptance UjU*`}k3  
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部分认付partial acceptance   k/ 9S