[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。   M|\C@,F]8  
会计报表statement of account !/6KQdF  
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往来帐目account current ALl0(<u67  
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现在往来帐||存款额current accout  50Y^##]&  
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销货帐account sales I+FQ2\J*H  
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共同计算帐项joint account jLgx(bM
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未决帐项outstanding account M$+2f.(>k)  
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贷方帐项credit account||creditor account =3<@{^Eg  
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借方帐项debit account||debtor account ZX03FJL7u  
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应付帐||应付未付帐account payable )R]gJ_,c  
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应收帐||应收未收帐account receivable r4(Cb_  
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新交易||新帐new account n;,>Fv  
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未决帐||老帐old account S wVdo|%.?  
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现金帐cash account  t_Rpeav  
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流水帐running account X__>r ?oJ  
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暂记帐||未定帐suspense account 35 X4] t  
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过期帐||延滞帐overdue account||pastdue account La
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杂项帐户sundry account rS/}!|uAu  
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详细帐单||明细表detail account ON~K(O2g(  
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呆帐bad account ywS2`(  
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会计项目title of account 
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会计薄||帐薄account-book %W[#60  
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营业报告书||损益计算表account of budiness||business report C0bOPn  
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借贷细帐||交验帐account rendered MPg"n-g*  
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明细帐account stated ZXR#t?D  
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与…银行开立一户头to open an account with dY'mY~Tv  
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与…银行建立交易to keep account with |d B`URP  
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继续记帐to keep account jbU=D:|  
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与…有交易to have an account with O0Vtvbj  
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作成会计帐||有往来帐项to make out an account with S|pMX87 R  
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清算||清理债务to make up an account /s\_"p  
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清洁帐目||与…停止交易to close ones account with P})Iwk|Z  
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结帐to close an account 79?%g=#=  
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清理未付款to ask an account||to demand an account @DYxDap{  
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结清差额to balance the account with yz CQ  
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清算to settle an account||to liquidate an account||to square an account oBm^RHTZ  
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审查帐目||监查帐目to audit an account huu v`$~y  
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检查帐目to examine an account Jf/X3\0N7  
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转入A的帐户to charge the amount to As account >|"mhNF  
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以计帐方式付款to pay on account ~1NK@= 7T  
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代理某人||为某人on ones account||on account of one +0,{gDd+  
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为自己计算||独立帐目on ones own account AX Y.80+  
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由某人收益并负风险on ones account and risk||for ones account and risk 6a+w/IO3OU  
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由某人负担for ones account||for account of one y;!qE~!3  
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按某人指示||列入某人帐户by order and for account of one hdw-gem{?  
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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 RG'Ft]l92N  
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寄出清算书to send in an account||to send in render an account D# $Fj  
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支票薄cheque book jm-J_o;}z6  
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支票陈票人cheque drawer B?Vr9H7n  
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持票人cheque holder c+6/@y  
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不记名支票cheque to bearer||bearer cheque O'6zV"<P  
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记名支票||认人支票cheque to order egBjr?  
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到期支票antedated cheque t/;@~jfr@  
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未到期支票postdated cheque Wq bfZx  
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保付支票certified cheque /jR]sC)xs  
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未获兑现支票，退票returned cheque 'Zq$W]i  
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横线支票crossed cheque Rw]4/  
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普通横线general crossing x^U E4$oo  
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特别横线special crossing s\c*ibxM,  
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空白支票blank cheque 'Ii%/ Ob!  
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失效支票，过期支票stale cheque ;WQ@dC  
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普通支票open cheque yOn +Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \]y4e^FZZ  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ua.7_Em  
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支票换现金||兑现to cash a cheque ]Gw?DD|Gn  
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清理票款to clear a cheque #;bpxz1lR9  
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保证兑现to certify a cheque 4\HB rd#P  
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填写支票数额to fill up a cheque /o=V (  
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支票上划线to cross a cheque +):t6oX|  
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开发支票to make out a cheque z/*nY?  
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签发支票，开立支票to draw a cheque||to issue a cheque fP`g#t)4Tu  
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透支支票to overdraw a cheque q#W|*kL3  
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背书支票to endorse a cheque .O[RE_j  
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请付票款||清付票款to pay a cheque||to honour a cheque ?45kN=%*s  
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支票退票to dishonour a cheque sDnHd9v<?t  
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拒付支票to refuse a cheque 66<3zadJZU  
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拒付支票to stop payment of a cheque 7s_#X |A$  
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提示要求付款to present for payment bkkhx,Oi[G  
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见票即付持票人payable to bearer '1A S66k  
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支付指定人payable to order IM&2SSmYNH  
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已过期||无效out of date||stale #%k!`?^fbK  
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请给出票人R/D||refer to drawer C.V ")D=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !=@Lyt)_b  
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文字与数字不一致words and figures differ N+x0"~T}I  
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支票 1g6AzUXg  
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时间已过account closed />;1 }  
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更改处应加盖印章alterations require initials \]}|m<R  
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时间已过effects not cleared ')t :!#  
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停止付款payment stopped OiNzN.}d  
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支票毁损cheque mutilated b'Qia'a%  
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汇款||寄钱to remit||to send money "l!WO`.zp=  
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寄票供取款||支票支付to send a cheque for payment ;vvO#3DWM  
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寄款人a remitter D"0:n.  
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收款人a remittee \$YKw0K  
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国外汇票foreign Bill `B k7W]{L  
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国内汇票inland Bill jY%&G#4  
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跟单汇票documentary bill c7Sa|9*dR  
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空头汇票accommodation bill `s5<PCq  
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原始汇票original bill y G\^PD  
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改写||换新票据renewed bill *I
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即期汇票sight bill||bill on demand % @ UH,Ew  
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…days after date||…days after date…日后付款 _DsA<SJ]  
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…months after date||…months after date…月后付款 I?`}h}7.  
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见票后…日付款…days after sight||…days sight : T^!<W4  
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见票后…月付款…months after sight||…months sight 0VsQ$4'V^  
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同组票据set of bills sd4eJ  
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单张汇票sola of exchange||sole of exchange zVN/|[KP4  
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远期汇票usance bill||bill at usance N(i%Oxp1  
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长期汇票long bill ,b[}22  
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短期汇票short bill ;: <z hO  
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逾期汇票overdue bill q
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宽限日期days of grace [/dGOl+  
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电汇telegraphic transfer （T.T） Mdk(FG(  
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邮汇postal order||postal note （Am.）||post office order||money order lMkDLobos  
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本票promissory note （P/N） nc<wDE6  
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押汇负责书||押汇保证书letter of hypothecation RLnsy,  
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副保||抵押品||付属担保物collateral security (PVK|Q55y  
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担保书trust receipt||letter of indemnity )"(
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承兑||认付acceptance G.j R  
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单张承兑general acceptance O
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有条件承兑qualified acceptance %62W[Oh5  
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附条件认付conditional acceptance g>k"R4  
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部分认付partial acceptance   wEQ7=Gy x