[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。   ?Cu#(  
会计报表statement of account \UB<'~z6!  
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往来帐目account current H`@x5RjS  
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现在往来帐||存款额current accout uF(-h~  
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销货帐account sales ?# G_&  
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共同计算帐项joint account .WG@"2z|  
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未决帐项outstanding account xOu cZ+  
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贷方帐项credit account||creditor account 'm/b+9?.  
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借方帐项debit account||debtor account 'Y"q=@Ei9  
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应付帐||应付未付帐account payable }){h Qt7  
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应收帐||应收未收帐account receivable }:hdAZ+z  
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新交易||新帐new account /D~ ,X48+  
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未决帐||老帐old account z-,U(0 .  
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现金帐cash account zR`]8E]  
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流水帐running account cxmr|-^  
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暂记帐||未定帐suspense account Y}Qu-fm  
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过期帐||延滞帐overdue account||pastdue account ^Nc\D7( l  
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杂项帐户sundry account WRo#ZVt9$  
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详细帐单||明细表detail account _e?(Gs0BM  
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呆帐bad account US Q{o  
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会计项目title of account ]C'r4Ch^  
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会计薄||帐薄account-book t/y0gr tm6  
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营业报告书||损益计算表account of budiness||business report OvQG%D}P=  
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借贷细帐||交验帐account rendered '5{gWV`  
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明细帐account stated jgukW7H  
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与…银行开立一户头to open an account with QhN5t/Hr  
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与…银行建立交易to keep account with UF0PWpuO  
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继续记帐to keep account KZ&8aulP  
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与…有交易to have an account with %}2 s74D*Z  
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作成会计帐||有往来帐项to make out an account with &(irri_  
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清算||清理债务to make up an account vr2tMD  
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清洁帐目||与…停止交易to close ones account with UG 9uNgzQ/  
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结帐to close an account +>Y2luR1  
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清理未付款to ask an account||to demand an account kpLDK81I  
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结清差额to balance the account with 1H{JT op  
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清算to settle an account||to liquidate an account||to square an account B[epI3R  
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审查帐目||监查帐目to audit an account xN'$Yh  
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检查帐目to examine an account C[6} 8J|  
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转入A的帐户to charge the amount to As account ,K 8R
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以计帐方式付款to pay on account _Dr9 w&;<  
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代理某人||为某人on ones account||on account of one xhK
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为自己计算||独立帐目on ones own account FUzN
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由某人收益并负风险on ones account and risk||for ones account and risk EMQGP<[  
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由某人负担for ones account||for account of one =g
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按某人指示||列入某人帐户by order and for account of one ;`N h@*_  
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列入5月份帐目for May account =' uePM")  
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编入某中帐项下to pass to the account of||to place to the account of xt_:R~/[  
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寄出清算书to send in an account||to send in render an account "!+gA&  
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支票薄cheque book p8Z?R^$9H  
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支票陈票人cheque drawer '2GnAws^  
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持票人cheque holder Q$uv \h;  
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不记名支票cheque to bearer||bearer cheque {j=`   
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记名支票||认人支票cheque to order D"J',YN$  
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到期支票antedated cheque DY -5(6X  
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未到期支票postdated cheque B*N1)J\5  
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保付支票certified cheque .4p3~r?=S  
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未获兑现支票，退票returned cheque @@)2 12  
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横线支票crossed cheque ;%9]G|*{  
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普通横线general crossing t N{S;)q#X  
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特别横线special crossing -}#HaL#'K  
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空白支票blank cheque 5J10S  
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失效支票，过期支票stale cheque EU$.{C_O(  
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普通支票open cheque E5w;75,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7l D-|yx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K:wI'N"N  
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支票换现金||兑现to cash a cheque mQj=-\p  
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清理票款to clear a cheque Z0F~?  
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保证兑现to certify a cheque +$
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填写支票数额to fill up a cheque o*S_"  
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支票上划线to cross a cheque jJy:/!i  
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开发支票to make out a cheque gcJ!_KZK  
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签发支票，开立支票to draw a cheque||to issue a cheque x:|Y)Dn\  
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透支支票to overdraw a cheque kT%wt1T4  
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背书支票to endorse a cheque a`xq h2P  
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请付票款||清付票款to pay a cheque||to honour a cheque wA) Hot  
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支票退票to dishonour a cheque t]/eCsR  
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拒付支票to refuse a cheque ,eXtY}E  
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拒付支票to stop payment of a cheque 79\wjR!T  
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提示要求付款to present for payment 5xQ-f  
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见票即付持票人payable to bearer Gw M:f/eV  
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支付指定人payable to order ZnG.::&:  
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已过期||无效out of date||stale S,Y|;p<+^  
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请给出票人R/D||refer to drawer r*X,]\V0x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =L6#=7hcl  
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文字与数字不一致words and figures differ
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时间已过account closed @^{Hq6_`  

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更改处应加盖印章alterations require initials Z;0~f<e%  
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时间已过effects not cleared >{#JIG.  
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停止付款payment stopped tbrU>KCBD  
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支票毁损cheque mutilated %X}ZX|{O  
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汇款||寄钱to remit||to send money yR}.Xq/  
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寄票供取款||支票支付to send a cheque for payment X/_I2X  
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寄款人a remitter 1wSAwpz  
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收款人a remittee KE?t?p  
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国外汇票foreign Bill Vk5Z[w a  
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国内汇票inland Bill ('J/Ww<  
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跟单汇票documentary bill "N4^ ^~s  
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空头汇票accommodation bill h>Kx  
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原始汇票original bill 5epI'D  
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改写||换新票据renewed bill r&=ulg  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 A|b iO z
 
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…months after date||…months after date…月后付款 zCs34=3D[  
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见票后…日付款…days after sight||…days sight 0aT:Gy
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见票后…月付款…months after sight||…months sight aIgexi,  
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同组票据set of bills "LlpZtw  
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单张汇票sola of exchange||sole of exchange 7cc^
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远期汇票usance bill||bill at usance lHiWzt u  
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长期汇票long bill (bm^R-SbB  
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短期汇票short bill @Y0
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逾期汇票overdue bill $Sc_E:`]  
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宽限日期days of grace x'EEmjJ  
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电汇telegraphic transfer （T.T） !mv5i%3  
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邮汇postal order||postal note （Am.）||post office order||money order R*GBxJaw  
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本票promissory note （P/N） )qx;/=D  
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押汇负责书||押汇保证书letter of hypothecation cfmLErkp  
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副保||抵押品||付属担保物collateral security ge`GQ>  
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担保书trust receipt||letter of indemnity Cl'$*h  
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承兑||认付acceptance OROvy  
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单张承兑general acceptance LqYyIbsvf  
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有条件承兑qualified acceptance \me5"ZU  
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附条件认付conditional acceptance e-*@R#x8+  
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部分认付partial acceptance   Z,"4f*2