[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。   nY=]KU  
会计报表statement of account D>I|(B!.p8  
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往来帐目account current m/>z}d05h  
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现在往来帐||存款额current accout 2 NrMse  
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销货帐account sales 62z"cFN  
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共同计算帐项joint account $XO#qOW  
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未决帐项outstanding account YF(TG]?6  
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贷方帐项credit account||creditor account *O@uF4+!1  
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借方帐项debit account||debtor account _'47yq^O  
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应付帐||应付未付帐account payable |UZhMF4/-L  
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应收帐||应收未收帐account receivable <!M ab}  
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新交易||新帐new account LVX01ox$  
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未决帐||老帐old account 47 _";g@X  
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现金帐cash account MVpk/S%W  
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流水帐running account "Lp"o  
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暂记帐||未定帐suspense account .g6DKjy>  
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过期帐||延滞帐overdue account||pastdue account ADa'(#+6  
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杂项帐户sundry account "?~u*5  
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详细帐单||明细表detail account mfNYN4Um6  
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呆帐bad account #!%\97ZR  
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会计项目title of account u$ZahN!  
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会计薄||帐薄account-book (!nhU   
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营业报告书||损益计算表account of budiness||business report 2_x~y|<9  
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借贷细帐||交验帐account rendered cXO_g!&2A  
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明细帐account stated q1nGj  
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与…银行开立一户头to open an account with uxq!kF'Ls  
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与…银行建立交易to keep account with &pZUe`3  
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继续记帐to keep account -4p^wNR  
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与…有交易to have an account with 7
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作成会计帐||有往来帐项to make out an account with K% <Z"2!+  
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清算||清理债务to make up an account .Lrdw3(  
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清洁帐目||与…停止交易to close ones account with ~BVg#_P  
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结帐to close an account ~e[)]b3  
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清理未付款to ask an account||to demand an account bw {%X  
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结清差额to balance the account with J#CF SG
  
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清算to settle an account||to liquidate an account||to square an account uH]n/Kv1,  
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审查帐目||监查帐目to audit an account C+}uH:I'L  
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检查帐目to examine an account "P< drz<  
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转入A的帐户to charge the amount to As account W"|89\p}  
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以计帐方式付款to pay on account LL-MZ~ZB  
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代理某人||为某人on ones account||on account of one ~9]tt\jN*Y  
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为自己计算||独立帐目on ones own account vK#xA+W  
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由某人收益并负风险on ones account and risk||for ones account and risk ? _[gs/i}  
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由某人负担for ones account||for account of one yYWGM  
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按某人指示||列入某人帐户by order and for account of one nb'],({:9  
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列入5月份帐目for May account >F,~QHcz  
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编入某中帐项下to pass to the account of||to place to the account of #(bMZ!/(  
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寄出清算书to send in an account||to send in render an account T\8|Q@  
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支票薄cheque book ;2)@NH  
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支票陈票人cheque drawer N\HOo-X  
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持票人cheque holder Q>JJI:uC4  
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不记名支票cheque to bearer||bearer cheque =|pQA~UU#  
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记名支票||认人支票cheque to order
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到期支票antedated cheque 2m[z4V@`  
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未到期支票postdated cheque  9'\18_w  
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保付支票certified cheque 536H*HdN  
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未获兑现支票，退票returned cheque yFH)PQ_  
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横线支票crossed cheque sD_Z`1  
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普通横线general crossing TmoODG
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特别横线special crossing O0i_h<T  
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空白支票blank cheque 1*Yf[;L  
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失效支票，过期支票stale cheque ?76W
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普通支票open cheque .a8N
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <IC=x(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 9gZMfP  
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支票换现金||兑现to cash a cheque aEo!yea  

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清理票款to clear a cheque GvF8S MO[x  
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保证兑现to certify a cheque WS/^WxRY  
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填写支票数额to fill up a cheque l"5$6h  
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支票上划线to cross a cheque  11glFe  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque |R8=yO%(  
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透支支票to overdraw a cheque "u~l+aW0  
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背书支票to endorse a cheque 8 !Pk1P  
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请付票款||清付票款to pay a cheque||to honour a cheque Rp `JF}~o  
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支票退票to dishonour a cheque 7Bm 18  
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拒付支票to refuse a cheque RqgH,AN  
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拒付支票to stop payment of a cheque R$'4 d  
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提示要求付款to present for payment agQzA/Xt  
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见票即付持票人payable to bearer &,4]XT  
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支付指定人payable to order J\<7M8  
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已过期||无效out of date||stale "u5Hm ^H  
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请给出票人R/D||refer to drawer ^ j;HYs_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +]uW|owxo  
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文字与数字不一致words and figures differ J
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支票 vK6YU9W~J  
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时间已过account closed r?
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更改处应加盖印章alterations require initials J2Y-D'*s  
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时间已过effects not cleared s<gZB:~  
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停止付款payment stopped B!GpD@U  
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支票毁损cheque mutilated yjs5=\@  
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汇款||寄钱to remit||to send money 'ah|cMRn  
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寄票供取款||支票支付to send a cheque for payment %41dVnWB^4  
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寄款人a remitter m76**X  
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收款人a remittee u\=gps/Z  
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国外汇票foreign Bill ha  
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国内汇票inland Bill J0zudbP  
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跟单汇票documentary bill rg+28tlDn  
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空头汇票accommodation bill AE!WYE  
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原始汇票original bill iKv`
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改写||换新票据renewed bill [W=%L:Ea  
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即期汇票sight bill||bill on demand *cCr0 \Z`  
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…days after date||…days after date…日后付款 RtH[OZu(8  
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…months after date||…months after date…月后付款 Na: M1Uhb  
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见票后…日付款…days after sight||…days sight FW#Lf]FJ  
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见票后…月付款…months after sight||…months sight d hiLv_/  
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同组票据set of bills acB,u&  
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单张汇票sola of exchange||sole of exchange L W_Y  
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远期汇票usance bill||bill at usance Z] $yuM  
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长期汇票long bill 8"wA8l.  
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短期汇票short bill  &N0W!  
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逾期汇票overdue bill v0X5`VV  
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宽限日期days of grace |F<U;xV$p  
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电汇telegraphic transfer （T.T） )%;#~\A  
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邮汇postal order||postal note （Am.）||post office order||money order g%j z,|  
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本票promissory note （P/N） Uo^s]H#:  
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押汇负责书||押汇保证书letter of hypothecation :KX/`   
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副保||抵押品||付属担保物collateral security Uj k``;  
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担保书trust receipt||letter of indemnity XF^c(*5  
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承兑||认付acceptance q6j]j~JxB  
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单张承兑general acceptance -2 tZ  
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有条件承兑qualified acceptance zztW7MG2lQ  
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附条件认付conditional acceptance }a<MVG:>SF  
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部分认付partial acceptance   ;"Ot\:0