[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。   7/>#yR  
会计报表statement of account |H%[tkW6c  
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往来帐目account current Gdu5 &]H#6  
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现在往来帐||存款额current accout '&+5L.  
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销货帐account sales ENhKuX  
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共同计算帐项joint account [zsUboCkc  
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未决帐项outstanding account s)BB(vQ]6  
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贷方帐项credit account||creditor account ;%`oS.69  
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借方帐项debit account||debtor account 'L5ih|$>  
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应付帐||应付未付帐account payable 30fqD1_{  
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应收帐||应收未收帐account receivable 3bBCA9^se  
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新交易||新帐new account MY w3+B+Jj  
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未决帐||老帐old account jxdX
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现金帐cash account N?j #=b+D  
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流水帐running account g5@P  
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暂记帐||未定帐suspense account VXP@)\!  
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过期帐||延滞帐overdue account||pastdue account KJYcP72P  
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杂项帐户sundry account oXFo  
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详细帐单||明细表detail account /I48jO^2  
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呆帐bad account {v,NNKQ4x  
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会计项目title of account ` #; "  
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会计薄||帐薄account-book C17$qdV/  
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营业报告书||损益计算表account of budiness||business report NnRX0]  
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借贷细帐||交验帐account rendered ~v6]6+   
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明细帐account stated Q" G;L  
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与…银行开立一户头to open an account with D9JHx+Xf>  
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与…银行建立交易to keep account with .&2~gA  
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继续记帐to keep account 0]xp"xOwW  
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与…有交易to have an account with O+"a0:GM  
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作成会计帐||有往来帐项to make out an account with 1#KBf[0  
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清算||清理债务to make up an account k [iT']  
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清洁帐目||与…停止交易to close ones account with 20/P:;  
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结帐to close an account Y+{jG(rg.F  
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清理未付款to ask an account||to demand an account -z">ov-)  
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结清差额to balance the account with o~M=o:^nH  
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清算to settle an account||to liquidate an account||to square an account wz>[CXpi_  
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审查帐目||监查帐目to audit an account R>B6@|}?  
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检查帐目to examine an account EHK+qrym  
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转入A的帐户to charge the amount to As account 1A[(RT]  
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以计帐方式付款to pay on account DFvGc`O4  
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代理某人||为某人on ones account||on account of one 'Y/kF1,*  
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为自己计算||独立帐目on ones own account 0rvB jlFT  
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由某人收益并负风险on ones account and risk||for ones account and risk Bg}l$?S  
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由某人负担for ones account||for account of one 9bhubx\^/  
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按某人指示||列入某人帐户by order and for account of one w|Ry)[  
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列入5月份帐目for May account xGFbh4H=8p  
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编入某中帐项下to pass to the account of||to place to the account of s6r(\L_Im  
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寄出清算书to send in an account||to send in render an account H23 O]r  
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支票薄cheque book |KVVPXtq%C  
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支票陈票人cheque drawer h-RhmQA=Iz  
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持票人cheque holder o';/$xrH  
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不记名支票cheque to bearer||bearer cheque e6bh,BwgQq  
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记名支票||认人支票cheque to order n>7aZ1Qa  
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到期支票antedated cheque BvH?d]%  
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未到期支票postdated cheque g<,0kl2'S  
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保付支票certified cheque w W/q#kc  
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未获兑现支票，退票returned cheque eB=&(ZT  
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横线支票crossed cheque Hb::;[b m:  
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普通横线general crossing T:Ee6I 3l  
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特别横线special crossing "tl$JbRTY  
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空白支票blank cheque (Nk[ys}%*  
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失效支票，过期支票stale cheque 'P" i9j  
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普通支票open cheque t|i<}2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >5: O%zQ@  
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支票换现金||兑现to cash a cheque  ~IjID
 
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清理票款to clear a cheque DyiJ4m}kh  
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保证兑现to certify a cheque e@anX^M;  
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填写支票数额to fill up a cheque ocJG4#  
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支票上划线to cross a cheque S7Ty}?E@  
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开发支票to make out a cheque E'DHO2 Y  
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签发支票，开立支票to draw a cheque||to issue a cheque #o4tG  
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透支支票to overdraw a cheque ` w\P- q  
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背书支票to endorse a cheque QR'#]k;>%  
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请付票款||清付票款to pay a cheque||to honour a cheque p ZTrh&I]  
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支票退票to dishonour a cheque T TN!$?G3  
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拒付支票to refuse a cheque q -8G  
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拒付支票to stop payment of a cheque 4v hz`1  
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提示要求付款to present for payment }r5yAE  
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见票即付持票人payable to bearer C'#)mo_@t  
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支付指定人payable to order Oti*"dV\::  
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已过期||无效out of date||stale V^5d5
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请给出票人R/D||refer to drawer TB!I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RDp  
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文字与数字不一致words and figures differ y
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支票 2M-[x"\1/  
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时间已过account closed q*l4h u% 3  
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时间已过effects not cleared J,2V&WuV0r  
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停止付款payment stopped ^a4z*#IOr  
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支票毁损cheque mutilated a[-!X7,IU  
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汇款||寄钱to remit||to send money ]%' AZ`8  
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寄票供取款||支票支付to send a cheque for payment $F2Uv\7=  
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寄款人a remitter 5X)
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收款人a remittee )/T[Cnx.Nc  
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国外汇票foreign Bill 4
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国内汇票inland Bill l|P"^;*zq  
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跟单汇票documentary bill c|&3e84U  
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空头汇票accommodation bill G;Li!H  
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原始汇票original bill ,i2-  
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改写||换新票据renewed bill (bsx|8[  
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即期汇票sight bill||bill on demand hyI7X7Hy  
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…days after date||…days after date…日后付款 W0qR?jc  
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…months after date||…months after date…月后付款 2Ez<Iw  
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见票后…日付款…days after sight||…days sight SyWZOE%p  
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见票后…月付款…months after sight||…months sight \T
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同组票据set of bills ]3KeAJ  
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单张汇票sola of exchange||sole of exchange "#Rh\DQ  
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远期汇票usance bill||bill at usance @\K[WqF$$q  
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长期汇票long bill d$t"Vp  
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短期汇票short bill YQ BLbtn6(  
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逾期汇票overdue bill R9J!}az'  
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宽限日期days of grace d"wA"*8~y  
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电汇telegraphic transfer （T.T） (3Db}Hnn  
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邮汇postal order||postal note （Am.）||post office order||money order x#1Fi$.  
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本票promissory note （P/N） ?q h-#,O9B  
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押汇负责书||押汇保证书letter of hypothecation j G8;p41  
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副保||抵押品||付属担保物collateral security DiFLat]X  
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担保书trust receipt||letter of indemnity uibmQ|AQ  
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承兑||认付acceptance y`I>|5[`  
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单张承兑general acceptance *`>BOl+ro  
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有条件承兑qualified acceptance A3]A
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附条件认付conditional acceptance 0 QTI;3  
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部分认付partial acceptance   K%q5:9 m