[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。   5#y_EpL"  
会计报表statement of account B*9?mcP\  
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往来帐目account current ]]e>Jym  
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现在往来帐||存款额current accout [KCR@__  
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销货帐account sales X
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共同计算帐项joint account CNhLp#  
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未决帐项outstanding account IkG;j+=  
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贷方帐项credit account||creditor account Ps<k2  
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借方帐项debit account||debtor account }Oqt=Wm  
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应付帐||应付未付帐account payable 0F.S[!I  
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应收帐||应收未收帐account receivable 0{u%J%;  
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新交易||新帐new account 9MQjSNYzo  
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未决帐||老帐old account fL
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现金帐cash account n,LM"N:   
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流水帐running account Jr= fc*f  
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暂记帐||未定帐suspense account a.RYRq4o  
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过期帐||延滞帐overdue account||pastdue account BjA$ ^i|8  
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杂项帐户sundry account 7+IRI|d  
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详细帐单||明细表detail account O: #SjjK  
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呆帐bad account ?Zk;NL9  
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会计项目title of account U0srwt97S  
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会计薄||帐薄account-book AT1{D!b  
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营业报告书||损益计算表account of budiness||business report A wk1d  
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借贷细帐||交验帐account rendered q ">}3`
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明细帐account stated }UQ,B  
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与…银行开立一户头to open an account with 7Cbr'!E\_V  
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与…银行建立交易to keep account with 7~'%ThUb$-  
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继续记帐to keep account D ] n|d+  
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与…有交易to have an account with _@gg, 2 u-  
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作成会计帐||有往来帐项to make out an account with VM\\.L  
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清算||清理债务to make up an account U5@B7v
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清洁帐目||与…停止交易to close ones account with Gm=&[?}  
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结帐to close an account e^\#DDm  
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清理未付款to ask an account||to demand an account 8x7TK2r  
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结清差额to balance the account with oWi#?'  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account EM +! ph  
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检查帐目to examine an account u(?U[pe[  
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转入A的帐户to charge the amount to As account _D8 zKp  
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以计帐方式付款to pay on account D;+Y0B  
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代理某人||为某人on ones account||on account of one sE|8a  
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为自己计算||独立帐目on ones own account REi"Aj=  
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由某人收益并负风险on ones account and risk||for ones account and risk }XpZgd$  
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由某人负担for ones account||for account of one ;<E?NBV^  
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按某人指示||列入某人帐户by order and for account of one |q\i, }  
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列入5月份帐目for May account \RFA?PuY  
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编入某中帐项下to pass to the account of||to place to the account of PG|Zu3[  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book ~HtD]|7  
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支票陈票人cheque drawer Ze[\y(K!  
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持票人cheque holder 07ppq?,y  
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不记名支票cheque to bearer||bearer cheque )RWukr+  
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记名支票||认人支票cheque to order uo|:n"v  
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到期支票antedated cheque B LZ<"npn  
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未到期支票postdated cheque 
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保付支票certified cheque O\%0D.HEz  
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未获兑现支票，退票returned cheque <l+hcY
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横线支票crossed cheque *r!qxiY= r  
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普通横线general crossing 7+6I~&x!Lz  
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特别横线special crossing Pt6d5EIG  
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空白支票blank cheque Fa#5a'}I  
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失效支票，过期支票stale cheque OE}c$!@  
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普通支票open cheque ZA'0q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )|Ka'\x
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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?)- ]bF  
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支票换现金||兑现to cash a cheque "!D,9AkZS  
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清理票款to clear a cheque m\|E
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保证兑现to certify a cheque }0OQm?xh  
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填写支票数额to fill up a cheque $vnx)#r3  
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支票上划线to cross a cheque U.N&~S  
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开发支票to make out a cheque o9OCgP`Y  
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签发支票，开立支票to draw a cheque||to issue a cheque B}N1}i+  
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透支支票to overdraw a cheque (!9+QXb'  
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背书支票to endorse a cheque <." @H<-`*  
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请付票款||清付票款to pay a cheque||to honour a cheque q/qig5Ou  
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支票退票to dishonour a cheque }!m}?  
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拒付支票to refuse a cheque EWOa2^%}Z\  
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拒付支票to stop payment of a cheque BteeQ&A |~  
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提示要求付款to present for payment a TPq1u  
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见票即付持票人payable to bearer "w__AYHV  
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支付指定人payable to order eL{$=Um  
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已过期||无效out of date||stale F&   
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请给出票人R/D||refer to drawer %OP|%^2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &2I8!Ia  
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文字与数字不一致words and figures differ d ,.=9
  
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支票 %P:|B:\<  
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时间已过account closed N7YCg  
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更改处应加盖印章alterations require initials KL$>j/qT  
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时间已过effects not cleared Z'Pe%}3  
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停止付款payment stopped s)KlKh  
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支票毁损cheque mutilated <RtyW  
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汇款||寄钱to remit||to send money 1
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寄票供取款||支票支付to send a cheque for payment ^7Z;=] 8J  
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寄款人a remitter L 4Z+8*  
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收款人a remittee "S*@._   
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国外汇票foreign Bill &\b(  
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国内汇票inland Bill FK`:eP{  
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跟单汇票documentary bill `H$=h r  
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空头汇票accommodation bill 1i_%1Oip  
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原始汇票original bill j+{cc: h"X  
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改写||换新票据renewed bill V0W4M%  
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即期汇票sight bill||bill on demand DT)][V^w  
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…days after date||…days after date…日后付款 'mTY56Yq  
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…months after date||…months after date…月后付款 $!y^t$u$@  
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见票后…日付款…days after sight||…days sight }Nwp{["}]L  
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见票后…月付款…months after sight||…months sight t u{ ~:Z(  
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同组票据set of bills N-knhA  
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单张汇票sola of exchange||sole of exchange _>kc:  
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远期汇票usance bill||bill at usance 9p3~WA/M@  
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长期汇票long bill Zv=pS (9  
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短期汇票short bill CI$z+zN  
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逾期汇票overdue bill -T{2R:\{  
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宽限日期days of grace j4=iHnE;  
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电汇telegraphic transfer （T.T） JJ}DYv  
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邮汇postal order||postal note （Am.）||post office order||money order <f8j^  
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本票promissory note （P/N） M|%bxG^l  
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押汇负责书||押汇保证书letter of hypothecation R<6y7?]bZ  
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副保||抵押品||付属担保物collateral security d4\JM 65  
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担保书trust receipt||letter of indemnity OQKg/1  

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承兑||认付acceptance 0NZ'(qf~9  
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单张承兑general acceptance EwFq1~  
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有条件承兑qualified acceptance Jk&!(YK&  
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附条件认付conditional acceptance <iU@ M31  
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部分认付partial acceptance   r2.w4RMFua