[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。   uGAQt9$>_  
会计报表statement of account gwB,*.z  
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往来帐目account current sm##owI  
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现在往来帐||存款额current accout GUL~k@:_k  
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销货帐account sales &pK0>2  
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共同计算帐项joint account ]Mq-67  
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未决帐项outstanding account {"jtR<{)  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account ttr`  
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应付帐||应付未付帐account payable /y1+aTiJ  
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应收帐||应收未收帐account receivable m p_7$#{l  
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新交易||新帐new account /nv*OKS|  
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未决帐||老帐old account 
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现金帐cash account _{):w~zi  
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流水帐running account &g}P)xr  
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暂记帐||未定帐suspense account *Mg@j;+5s  
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过期帐||延滞帐overdue account||pastdue account R68:=E 4  
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杂项帐户sundry account wIAH,3 !  
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详细帐单||明细表detail account ?zP 2   
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呆帐bad account (!b)<V*  
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会计项目title of account gT+wn-3  
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会计薄||帐薄account-book ]7TOA$Q  
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营业报告书||损益计算表account of budiness||business report I *N v|HST  
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借贷细帐||交验帐account rendered IDf\!QGx  
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明细帐account stated o,?G(  
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与…银行开立一户头to open an account with <-' !I&  
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与…银行建立交易to keep account with 7@ g0>1Fz  
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继续记帐to keep account C+M]"{Y+  
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与…有交易to have an account with dG0zA D  
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作成会计帐||有往来帐项to make out an account with X=1o$:7  
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清算||清理债务to make up an account mj9sX^$dE  
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清洁帐目||与…停止交易to close ones account with KiI+ V;
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结帐to close an account >EFWevT{  
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清理未付款to ask an account||to demand an account _A!Fp0}`  
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结清差额to balance the account with ~ffT
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清算to settle an account||to liquidate an account||to square an account x>##qYT  
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审查帐目||监查帐目to audit an account NNbdP;=:u  
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检查帐目to examine an account \ B84  
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转入A的帐户to charge the amount to As account >O24#!9XW  
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以计帐方式付款to pay on account EV{Ys}3M  
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代理某人||为某人on ones account||on account of one HW~-GcU-o  
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为自己计算||独立帐目on ones own account hF0,{v  
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由某人收益并负风险on ones account and risk||for ones account and risk KB]( W  
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由某人负担for ones account||for account of one Q7XOO3<):  
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按某人指示||列入某人帐户by order and for account of one oXnaL)Rk  
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列入5月份帐目for May account ={ms@/e/T  
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编入某中帐项下to pass to the account of||to place to the account of byM-$l  
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寄出清算书to send in an account||to send in render an account vNv!fkl  
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支票薄cheque book -!j6&  
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支票陈票人cheque drawer P]43FPb  
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持票人cheque holder 6c-/D.M  
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不记名支票cheque to bearer||bearer cheque Re,;$_6o  
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记名支票||认人支票cheque to order ^+_rv  
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到期支票antedated cheque i2,4:M)CV  
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未到期支票postdated cheque 3p0v  
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保付支票certified cheque Q(bOar5  
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未获兑现支票，退票returned cheque z'YWomfZm  
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横线支票crossed cheque uX_H;,n  
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普通横线general crossing e"E8BU  
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特别横线special crossing -?Cr&!*B  
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空白支票blank cheque =zkN 63S  
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失效支票，过期支票stale cheque lLD
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普通支票open cheque %'
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /K:r4Kw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n7[nl43  
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支票换现金||兑现to cash a cheque lw@Yn>eza  
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清理票款to clear a cheque sxNf"C=-.  
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保证兑现to certify a cheque _ *mn4n=  
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填写支票数额to fill up a cheque )z[C=  
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支票上划线to cross a cheque zMSwU]4I!  
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开发支票to make out a cheque )N.3Q1g-  
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签发支票，开立支票to draw a cheque||to issue a cheque U0&myj 8L  
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透支支票to overdraw a cheque *AH`ob}  
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背书支票to endorse a cheque MJ}{Q1|*  
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请付票款||清付票款to pay a cheque||to honour a cheque |8` }8vo)  
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支票退票to dishonour a cheque a*p|Ij  
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拒付支票to refuse a cheque [n"eD4)K|  
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拒付支票to stop payment of a cheque Z_GGH2u  
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提示要求付款to present for payment T
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见票即付持票人payable to bearer zY/O h9`=v  
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支付指定人payable to order b36{vcs~  
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已过期||无效out of date||stale JWHsTnB  
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请给出票人R/D||refer to drawer ^:/c<(DQD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $6m@gW]N  
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文字与数字不一致words and figures differ $'l<2h>4  
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支票 igL5nE=n  
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时间已过account closed by1q"\-,  
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更改处应加盖印章alterations require initials ;40Z/#FI  
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时间已过effects not cleared uKzx >\}?1  
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停止付款payment stopped i;pg9Vw  
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支票毁损cheque mutilated kKRu]0J~[  
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汇款||寄钱to remit||to send money L+ew/I>:  
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寄票供取款||支票支付to send a cheque for payment &LI q?  
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寄款人a remitter V|A.M-XLv4  
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收款人a remittee Q0`@=5?-  
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国外汇票foreign Bill k6DJ(.n'%a  
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国内汇票inland Bill wY8Vc"  
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跟单汇票documentary bill $Vp&7OC]  
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空头汇票accommodation bill
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原始汇票original bill L})fYVX  
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改写||换新票据renewed bill G@e;ms1  
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即期汇票sight bill||bill on demand u<n['Ur}|  
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…days after date||…days after date…日后付款 "a _S7K  
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…months after date||…months after date…月后付款 }!*|VdL0  
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见票后…日付款…days after sight||…days sight BD.l5~:  
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见票后…月付款…months after sight||…months sight >_\]c-~<  
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同组票据set of bills q|lP?-j  
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单张汇票sola of exchange||sole of exchange 2*-qEUl1  
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远期汇票usance bill||bill at usance Vn
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长期汇票long bill 8M[ '-  
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短期汇票short bill *MWI`=c  
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逾期汇票overdue bill wC<FF2T  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） 7,{!a56zX  
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邮汇postal order||postal note （Am.）||post office order||money order =*WfS^O  
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本票promissory note （P/N） ^X*l&R_=R  
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押汇负责书||押汇保证书letter of hypothecation f./j%R@  
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副保||抵押品||付属担保物collateral security *pGbcB
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担保书trust receipt||letter of indemnity .!1E7\  
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承兑||认付acceptance \//{\d  
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单张承兑general acceptance R?kyJ4S  
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有条件承兑qualified acceptance safI`bw1  
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附条件认付conditional acceptance &o)eRcwH`  
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部分认付partial acceptance   * @'N/W/8