[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。   o)Kx:l +f  
会计报表statement of account Q\&FuU  
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往来帐目account current GLQ1rT  
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现在往来帐||存款额current accout )+RTA y[k  
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销货帐account sales "8%B (a 5A  
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共同计算帐项joint account \.2?951}  
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未决帐项outstanding account Re-~C[zwT  
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贷方帐项credit account||creditor account :TJv<NZi'  
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借方帐项debit account||debtor account T`7;Rl'Q  
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应付帐||应付未付帐account payable (g xCP3  
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应收帐||应收未收帐account receivable vJVL%,7  
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新交易||新帐new account /uS(Z-@  
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未决帐||老帐old account JUXIE y^  
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现金帐cash account VXXo\LQUU  
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流水帐running account N|K,{ p^li  
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暂记帐||未定帐suspense account Fj}|uiOQUS  
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过期帐||延滞帐overdue account||pastdue account H((! BRl  
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杂项帐户sundry account UOHU1.3$T  
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详细帐单||明细表detail account Ug02G  
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呆帐bad account |P7c {  
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会计项目title of account 834(kw+ #9  
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会计薄||帐薄account-book ^{&Vv(~!Q  
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营业报告书||损益计算表account of budiness||business report Fgq"d7`9@  
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借贷细帐||交验帐account rendered Nw ;BhBt  
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明细帐account stated su .hmc  
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与…银行开立一户头to open an account with /.
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与…银行建立交易to keep account with cmgI,n-o?  
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继续记帐to keep account MMCac6;Aea  
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与…有交易to have an account with tWR>I$O8F  
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作成会计帐||有往来帐项to make out an account with t"M&Yy  
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清算||清理债务to make up an account *0zdI<Oe  
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清洁帐目||与…停止交易to close ones account with 0 [ MQp"z  
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结帐to close an account 19-|.9m(  
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清理未付款to ask an account||to demand an account QX}O{LQR  
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结清差额to balance the account with I;iJa@HWQ  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account 4AdZN5  
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检查帐目to examine an account oE:9}]N_  

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转入A的帐户to charge the amount to As account E
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以计帐方式付款to pay on account ;Zfglid  
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代理某人||为某人on ones account||on account of one UeNa  
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为自己计算||独立帐目on ones own account l)y$c}U  
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由某人收益并负风险on ones account and risk||for ones account and risk 5IOMc4v  
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由某人负担for ones account||for account of one r&F(VF0 6  
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按某人指示||列入某人帐户by order and for account of one xWkCP2$?P  
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列入5月份帐目for May account 3Z?"M  
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编入某中帐项下to pass to the account of||to place to the account of 76e%&ZG)Q  
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寄出清算书to send in an account||to send in render an account U)IW6)q  
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支票薄cheque book .&Uu w  
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支票陈票人cheque drawer 1J8okBhZ  
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持票人cheque holder w!$|IC  
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不记名支票cheque to bearer||bearer cheque kpc3l[.A  
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记名支票||认人支票cheque to order hoy+J/  
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到期支票antedated cheque nCMv&{~  
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未到期支票postdated cheque ;6op|O  
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保付支票certified cheque $umh&z/  
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未获兑现支票，退票returned cheque >;@ _TAF  
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横线支票crossed cheque C'bW3la  
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普通横线general crossing #
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特别横线special crossing X"V,3gDG  
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空白支票blank cheque  $$E!u}  
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失效支票，过期支票stale cheque wLeP;u1  
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普通支票open cheque hL:n9G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8BnI0l=\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3nVdws  
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支票换现金||兑现to cash a cheque n6T@A;_g  
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清理票款to clear a cheque h WvQh  
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保证兑现to certify a cheque =n_r\z  
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填写支票数额to fill up a cheque 69)- )en  
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支票上划线to cross a cheque sqkk4w1#C  

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开发支票to make out a cheque \v(}@zcB|  
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签发支票，开立支票to draw a cheque||to issue a cheque Zo}O,;(F5  
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透支支票to overdraw a cheque p8CDFLuV  
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背书支票to endorse a cheque nM*-Dy3ou  
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请付票款||清付票款to pay a cheque||to honour a cheque | tl4I2AV  
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支票退票to dishonour a cheque 9$)I=Rpk=  
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拒付支票to refuse a cheque Fk01j;k.H  
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拒付支票to stop payment of a cheque 1D3{\v  
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提示要求付款to present for payment >K<n~;ON|  
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见票即付持票人payable to bearer `;?`XC"m  
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支付指定人payable to order H{Fww4pn  
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已过期||无效out of date||stale N@Fof(T&  
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请给出票人R/D||refer to drawer H
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QLr.5Wcg>  
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文字与数字不一致words and figures differ Jat|n97$  
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支票 <$H-/~Y  
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时间已过account closed 9Tju+KcK  
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更改处应加盖印章alterations require initials |2ttdc.   
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时间已过effects not cleared %yr(i 6L  
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停止付款payment stopped tN-U,6c]  
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支票毁损cheque mutilated 'h]sq{  
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汇款||寄钱to remit||to send money )p?p39
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寄票供取款||支票支付to send a cheque for payment v
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寄款人a remitter x JXPt m  

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收款人a remittee 4/_@F>I_  
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国外汇票foreign Bill q>n0'`q   
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国内汇票inland Bill rzk]{W  
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跟单汇票documentary bill BZdryk:S  
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空头汇票accommodation bill ytsPk2@WR  
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原始汇票original bill |o5F%1o  
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改写||换新票据renewed bill -\2T(3P  
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即期汇票sight bill||bill on demand Z'@a@Y+  
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…days after date||…days after date…日后付款 4!3mSWNV  
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…months after date||…months after date…月后付款 vT&xM  
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见票后…日付款…days after sight||…days sight O! t> @%)
 
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见票后…月付款…months after sight||…months sight ar
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同组票据set of bills O0i)Iu(J7;  
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单张汇票sola of exchange||sole of exchange b5Sgf'B^  
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远期汇票usance bill||bill at usance qa!3lb_'M  
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长期汇票long bill =;!$Qw4  
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短期汇票short bill >3J?O96|f  
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逾期汇票overdue bill i`F8kg`_K  
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宽限日期days of grace 2VY.#9vl  
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电汇telegraphic transfer （T.T） Oapv`Z\i~  
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邮汇postal order||postal note （Am.）||post office order||money order Z^'i16  
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本票promissory note （P/N） /&`sB|  
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押汇负责书||押汇保证书letter of hypothecation 1_aUU,|.  
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副保||抵押品||付属担保物collateral security 2c Pd$j  
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担保书trust receipt||letter of indemnity &ml7368@  
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承兑||认付acceptance +;ILj<!Z7  
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单张承兑general acceptance de&*#O5  
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有条件承兑qualified acceptance ?hXeZB+b4  
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附条件认付conditional acceptance fs:%L  
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部分认付partial acceptance   5\?\|*WT