[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。  
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会计报表statement of account r-Xe<|w  
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往来帐目account current ysT!^-&p  
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现在往来帐||存款额current accout 1eyyu!
  
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销货帐account sales @DC2ci
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共同计算帐项joint account adr^6n6v  
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未决帐项outstanding account WHavz0knf[  
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贷方帐项credit account||creditor account mb`}sTU).  
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借方帐项debit account||debtor account v6Wf7)d/1  
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应付帐||应付未付帐account payable /2V',0  
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应收帐||应收未收帐account receivable ssbyvzQ  
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新交易||新帐new account <l/Qf[V  
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未决帐||老帐old account Guc^gq}  
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现金帐cash account /[dAgxL  
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流水帐running account LbI])M  
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暂记帐||未定帐suspense account  o*1`,n  
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过期帐||延滞帐overdue account||pastdue account 1/J*ki+?  
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杂项帐户sundry account yvwcXNXR@  
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详细帐单||明细表detail account d>psqmQ  
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呆帐bad account YWF<2l.  
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会计项目title of account }CqIKoX.  
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会计薄||帐薄account-book "!?Ya{  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered 0q!{&pt  
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明细帐account stated FM];+d0  
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与…银行开立一户头to open an account with <{uIB;P  
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与…银行建立交易to keep account with 0l*/_;wo  
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继续记帐to keep account `BY`ltW  
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与…有交易to have an account with I*"]!z1  
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作成会计帐||有往来帐项to make out an account with f^ qQ5N  
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清算||清理债务to make up an account {]]I4a  
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清洁帐目||与…停止交易to close ones account with e
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结帐to close an account {ar}.U  
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清理未付款to ask an account||to demand an account K(^x)w r-:  
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结清差额to balance the account with 19_F\32  
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清算to settle an account||to liquidate an account||to square an account qsp,Usu/  
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审查帐目||监查帐目to audit an account frt?*|:  
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检查帐目to examine an account 1N&U{#4  
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转入A的帐户to charge the amount to As account 2%
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以计帐方式付款to pay on account T7v8}_ "-  
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代理某人||为某人on ones account||on account of one y-U(`{[nM  
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为自己计算||独立帐目on ones own account 9fiZ5\  
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由某人收益并负风险on ones account and risk||for ones account and risk B
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由某人负担for ones account||for account of one 4Y]`> ;
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按某人指示||列入某人帐户by order and for account of one P+/L,u  
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列入5月份帐目for May account (
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编入某中帐项下to pass to the account of||to place to the account of kB 2bT}  
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寄出清算书to send in an account||to send in render an account C"sa.#}  
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支票薄cheque book #wo_  
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支票陈票人cheque drawer <[q)2 5RL  
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持票人cheque holder H0Tt(:.&  
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不记名支票cheque to bearer||bearer cheque 4e:hKv,+4  
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记名支票||认人支票cheque to order >8VJ!Kg4  
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到期支票antedated cheque ka
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未到期支票postdated cheque ILQg@Jl  
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保付支票certified cheque ?]})Xf.A  
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未获兑现支票，退票returned cheque \h yTcFb  
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横线支票crossed cheque -,rl[1ZYZ  
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普通横线general crossing sC#Ixq'ls7  
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特别横线special crossing t;*'p   
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空白支票blank cheque Jn&(v
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失效支票，过期支票stale cheque g` Wr3  
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普通支票open cheque 3:C *'@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~r{Nc j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _x:K%1_[  
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支票换现金||兑现to cash a cheque {u!,TDt*  
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清理票款to clear a cheque #)\KV7f!;  
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保证兑现to certify a cheque c,+oH<bZZs  
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填写支票数额to fill up a cheque t!PFosFp  
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支票上划线to cross a cheque pE=wP/#  
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开发支票to make out a cheque O/GD[9$i  
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签发支票，开立支票to draw a cheque||to issue a cheque jdhhvo
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透支支票to overdraw a cheque GSMP)8W  
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背书支票to endorse a cheque 6-<r@{m$  
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请付票款||清付票款to pay a cheque||to honour a cheque QjRVdb>  
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支票退票to dishonour a cheque K}Aaflq  
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拒付支票to refuse a cheque \b' <q  
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拒付支票to stop payment of a cheque n#m )]YQC  
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提示要求付款to present for payment A/GEDG ?  
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见票即付持票人payable to bearer YsDn?pD@  
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支付指定人payable to order i9+V<'h  
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已过期||无效out of date||stale VNaa(Q  
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请给出票人R/D||refer to drawer :h?Zg(l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t[7YMk  
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文字与数字不一致words and figures differ F@&q4whaVD  
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支票 X+Xjf(  
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时间已过account closed 6]7iiQz"H  
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更改处应加盖印章alterations require initials 'V .4Nhd  
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时间已过effects not cleared ~cQP4 kBD]  
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停止付款payment stopped nSm
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支票毁损cheque mutilated  &EV|knW  
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汇款||寄钱to remit||to send money s>E4.
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寄票供取款||支票支付to send a cheque for payment +7^{T:^ht  
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寄款人a remitter /%=p-By<V  
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收款人a remittee JPS L-j  
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国外汇票foreign Bill $BwWhR  
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国内汇票inland Bill &l-g3l[  
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跟单汇票documentary bill fZ 17  
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空头汇票accommodation bill ^4`q%_vm  
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原始汇票original bill P)tXU  
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改写||换新票据renewed bill _|g(BK2}  
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即期汇票sight bill||bill on demand >8#(GXnSt  
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…days after date||…days after date…日后付款 acRPKTs H  
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…months after date||…months after date…月后付款 ?A
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见票后…日付款…days after sight||…days sight UFyG p>/06  
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见票后…月付款…months after sight||…months sight (t&P.N/  
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同组票据set of bills MVe5j+8  
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单张汇票sola of exchange||sole of exchange  @j9yc  
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远期汇票usance bill||bill at usance 7Aq4YjbX  
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长期汇票long bill R0gjx"U  
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短期汇票short bill Z@t).$  
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逾期汇票overdue bill VS%8f.7ep  

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宽限日期days of grace tqmM7$}}P  
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电汇telegraphic transfer （T.T） 7V 2%  
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邮汇postal order||postal note （Am.）||post office order||money order E$F)z  
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本票promissory note （P/N） v\n!Li H  
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押汇负责书||押汇保证书letter of hypothecation &zm5s*yNt  
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副保||抵押品||付属担保物collateral security Kc(_?`  
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担保书trust receipt||letter of indemnity g$: 2c7uL  
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承兑||认付acceptance UIyOn` d"  
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单张承兑general acceptance [Y:HVr,  
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有条件承兑qualified acceptance Ig6s'^
  
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附条件认付conditional acceptance AUN Tc3  
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部分认付partial acceptance   (*2"dd