[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。   28Ss b|  
会计报表statement of account J<($L}T*$  
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往来帐目account current 3dX=xuQ%/  
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现在往来帐||存款额current accout .i3lG( YG  
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销货帐account sales ~^%0V<*-}  
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共同计算帐项joint account YM`:L  
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未决帐项outstanding account (N*<\6kr  
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贷方帐项credit account||creditor account PQU3s$
 
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借方帐项debit account||debtor account 1Es*=zg  
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应付帐||应付未付帐account payable wr3_Bf3]  
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应收帐||应收未收帐account receivable &J lpA<^s;  
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新交易||新帐new account QD.zU/F~>  
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未决帐||老帐old account .0n
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现金帐cash account b(PHZCy#  

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流水帐running account qYgwyj=4  
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暂记帐||未定帐suspense account z+3<$Z  
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过期帐||延滞帐overdue account||pastdue account Hv8SYQ|  
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杂项帐户sundry account L# `l Q"`K  
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详细帐单||明细表detail account .ocx(_3G  
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呆帐bad account (NGu9uJs  
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会计项目title of account 38[)[{G)Hv  
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会计薄||帐薄account-book NJn&>/vM  
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营业报告书||损益计算表account of budiness||business report l%rx#;=u  
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借贷细帐||交验帐account rendered g d  z  
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明细帐account stated ;knd7SC  
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与…银行开立一户头to open an account with -u6}T!  

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与…银行建立交易to keep account with I^WIa"u_  
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继续记帐to keep account p? ;-!TUv  
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与…有交易to have an account with hF2/ y.:P  
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作成会计帐||有往来帐项to make out an account with vK(I3db!  
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清算||清理债务to make up an account $'^&\U~?  
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清洁帐目||与…停止交易to close ones account with B#]_8svO  
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结帐to close an account Sr&T[ex,.  
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清理未付款to ask an account||to demand an account M`~!u/D7  
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结清差额to balance the account with rR]-
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清算to settle an account||to liquidate an account||to square an account =D] .`  
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审查帐目||监查帐目to audit an account -l "U"U"F  
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检查帐目to examine an account Xr
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转入A的帐户to charge the amount to As account pcH<gF(k  
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以计帐方式付款to pay on account DZe}y^F  
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代理某人||为某人on ones account||on account of one o9Sn*p-.  
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为自己计算||独立帐目on ones own account cS|VJWgTZ  
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由某人收益并负风险on ones account and risk||for ones account and risk z<p
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由某人负担for ones account||for account of one "+|L_iuNQ  
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按某人指示||列入某人帐户by order and for account of one 5|w&dM  
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列入5月份帐目for May account M)!skU  
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编入某中帐项下to pass to the account of||to place to the account of k\N4@UK  
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寄出清算书to send in an account||to send in render an account 44sy`e  
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支票薄cheque book |}[nH>  
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支票陈票人cheque drawer I^3:YVR&  
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持票人cheque holder $-vo}k%M  
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不记名支票cheque to bearer||bearer cheque o6}n8U}bk  
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记名支票||认人支票cheque to order oq;'eM1,.  
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到期支票antedated cheque P7GRSjG  
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未到期支票postdated cheque gPEqjj  
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保付支票certified cheque (P@Y36j>N  
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未获兑现支票，退票returned cheque TbhH&kG)1  
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横线支票crossed cheque kv?|'DN  
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普通横线general crossing cFZCf8:zB  
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特别横线special crossing ~+n,1]W_  
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空白支票blank cheque e~\QE0Oe:  
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失效支票，过期支票stale cheque ]]uHM}l  
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普通支票open cheque 6Wf^0ok  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |X(2Zv^O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?&c:q3_-Z  
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支票换现金||兑现to cash a cheque ;+_8&wbqW  
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清理票款to clear a cheque hKe30#:
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保证兑现to certify a cheque v%91k  
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填写支票数额to fill up a cheque 3'eG;<F  
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支票上划线to cross a cheque :,UN8L "  
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开发支票to make out a cheque )|]dmQ-  
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签发支票，开立支票to draw a cheque||to issue a cheque 8tc*.H{^+  
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透支支票to overdraw a cheque ]7/gJ>g,  
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背书支票to endorse a cheque 3Sh+ u>w  
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请付票款||清付票款to pay a cheque||to honour a cheque F[E?A95W  
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支票退票to dishonour a cheque AU{:;%.g  
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拒付支票to refuse a cheque ImkrV{,e  
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拒付支票to stop payment of a cheque :pZ}
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提示要求付款to present for payment Mg? L-C  
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见票即付持票人payable to bearer 0HibY[_PbD  
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支付指定人payable to order 3% vis\~^  
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已过期||无效out of date||stale d Wpk='  
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请给出票人R/D||refer to drawer eyB_l
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JvJ;bFXD  
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文字与数字不一致words and figures differ z8iENECwj  
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支票 &?T${*~  
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时间已过account closed 0k1MKzi Q  
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更改处应加盖印章alterations require initials 8+(c1  
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时间已过effects not cleared NG)7G   
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停止付款payment stopped 2np-Fc{S  
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支票毁损cheque mutilated p JX, n  
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汇款||寄钱to remit||to send money *1v_6<;2i<  
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寄票供取款||支票支付to send a cheque for payment +/_!P;I  
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寄款人a remitter \S5V}!_  
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收款人a remittee LOt#1Qv  
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国外汇票foreign Bill QvNi8TB  
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国内汇票inland Bill U)b&zZc;  
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跟单汇票documentary bill IjgBa-o/V  
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空头汇票accommodation bill 2nYiG)tg  
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原始汇票original bill 25w6KBTe;:  
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改写||换新票据renewed bill H|x k${R`  
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即期汇票sight bill||bill on demand ,at-ci\'  
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…days after date||…days after date…日后付款 bmSpbX\  
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…months after date||…months after date…月后付款 2>`m<&y  
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见票后…日付款…days after sight||…days sight \qRjXadj  

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见票后…月付款…months after sight||…months sight 1Qrm"TFo  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange O[3q9*(  
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远期汇票usance bill||bill at usance 0W!VV=j<}  
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长期汇票long bill 6:8EZ'y  
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短期汇票short bill weTK#O0@v  
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逾期汇票overdue bill tF{{cd  
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宽限日期days of grace z|oA{VxW>  
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电汇telegraphic transfer （T.T） _Ct@1}aa4x  
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邮汇postal order||postal note （Am.）||post office order||money order l7=$4As/hI  
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本票promissory note （P/N） 6c;
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押汇负责书||押汇保证书letter of hypothecation o} bj!h]N  
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副保||抵押品||付属担保物collateral security ^OGH5@"  
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担保书trust receipt||letter of indemnity )PLc+J.I  
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承兑||认付acceptance AQ_#uxI'oa  
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单张承兑general acceptance F#3$p$;B$  
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有条件承兑qualified acceptance 1)c=15^  
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附条件认付conditional acceptance "S:NU.
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部分认付partial acceptance   QKuc21