[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。   *g =ey?1S  
会计报表statement of account $q`650&S*  
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往来帐目account current 3ifQKKcR{  
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现在往来帐||存款额current accout i v7^!  
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销货帐account sales wO6 D\#  
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共同计算帐项joint account %3B0s?,I  
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未决帐项outstanding account Bf37/kkf(  
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贷方帐项credit account||creditor account d~NvS-u7  
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借方帐项debit account||debtor account O,m0Xb2s]~  
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应付帐||应付未付帐account payable [I*zZ`  
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应收帐||应收未收帐account receivable x aQO=[  
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新交易||新帐new account rVo0H.+N)`  
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未决帐||老帐old account ;JQ:S~K9  
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现金帐cash account v/NkG;NWM  
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流水帐running account A.`) 0dV  
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暂记帐||未定帐suspense account PH6!
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过期帐||延滞帐overdue account||pastdue account VZ69s{/.B  
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杂项帐户sundry account /j}"4_.8  
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详细帐单||明细表detail account S.^/Cl;aj  
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呆帐bad account MlbQLtw  
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会计项目title of account PG@Uygahu  
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会计薄||帐薄account-book {Z~5#<t  
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营业报告书||损益计算表account of budiness||business report 9/LnO'&-  
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借贷细帐||交验帐account rendered v;=|-y  
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明细帐account stated
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与…银行开立一户头to open an account with #RN"Ul-B|  
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与…银行建立交易to keep account with S(&]?!  
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继续记帐to keep account *'BA# /
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与…有交易to have an account with 4fuKpLA  
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作成会计帐||有往来帐项to make out an account with 2A,iY}R  
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清算||清理债务to make up an account Bkq3-rX\  
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清洁帐目||与…停止交易to close ones account with 8`$lsD  
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结帐to close an account KcW]"K>p!  
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清理未付款to ask an account||to demand an account /&T"w,D  
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结清差额to balance the account with /4Q^L>a  
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清算to settle an account||to liquidate an account||to square an account jcY:a0[{D  
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审查帐目||监查帐目to audit an account mv0JD(  
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检查帐目to examine an account 6Z,j^: B  
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转入A的帐户to charge the amount to As account 1638U1  
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以计帐方式付款to pay on account tu%!j}3s  
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代理某人||为某人on ones account||on account of one ~|>q)4is6a  
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为自己计算||独立帐目on ones own account }qk8^W{  
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由某人收益并负风险on ones account and risk||for ones account and risk C@$!'^ 61  
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由某人负担for ones account||for account of one a7_&;  
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按某人指示||列入某人帐户by order and for account of one <%~`!n,t0  
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列入5月份帐目for May account y!,Ly_x$@  
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编入某中帐项下to pass to the account of||to place to the account of p}r1@L s  
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寄出清算书to send in an account||to send in render an account G';yb^DB  
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支票薄cheque book YaWZOuxm  
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支票陈票人cheque drawer X/8CvY#n  
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持票人cheque holder VXM5 B  
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不记名支票cheque to bearer||bearer cheque ^>3q@,C]c  
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记名支票||认人支票cheque to order D  (>,#F  
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到期支票antedated cheque *j9hjq0j  
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未到期支票postdated cheque m#^ua^JV  
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保付支票certified cheque !P_8D*
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未获兑现支票，退票returned cheque #jc+2F,+{  
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横线支票crossed cheque s.zfiJ
 
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普通横线general crossing G~ldU: ?  
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特别横线special crossing 74h[YyVi  
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空白支票blank cheque /F(wb_!  
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失效支票，过期支票stale cheque y,i ~w |4  
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普通支票open cheque Ez= Q{g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AB.gVw| 4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t7t?xk!2  
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支票换现金||兑现to cash a cheque  Xf4   
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清理票款to clear a cheque L7gZ4Hu=`  
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保证兑现to certify a cheque 3y[uH'  
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填写支票数额to fill up a cheque 0`LR!X  
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支票上划线to cross a cheque ?lnX."eAdB  
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开发支票to make out a cheque }?$d~]t)  
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签发支票，开立支票to draw a cheque||to issue a cheque y'*^ '  
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透支支票to overdraw a cheque I{;s.2  
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背书支票to endorse a cheque K!7o#"GM  
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请付票款||清付票款to pay a cheque||to honour a cheque \kF}E3~+#  
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支票退票to dishonour a cheque 1>c`c]s3  
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拒付支票to refuse a cheque .!\y<9  
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拒付支票to stop payment of a cheque ~j^HDHY@  
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提示要求付款to present for payment ~QJD.'z  
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见票即付持票人payable to bearer /FJAI  
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支付指定人payable to order _M8Q%  
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已过期||无效out of date||stale J_ ?;On5  
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请给出票人R/D||refer to drawer WEFYV=I\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }5_[t9LX  
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文字与数字不一致words and figures differ \!-I Y  
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支票 +\Hh|Uz5  
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时间已过account closed tO?NbWcp  
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更改处应加盖印章alterations require initials ShP&ss  
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时间已过effects not cleared 8m prK`p  
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停止付款payment stopped VL = 19[  
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支票毁损cheque mutilated :.VI*X:aQh  
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汇款||寄钱to remit||to send money pA%}CmrMq  
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寄票供取款||支票支付to send a cheque for payment AfAlDM'  
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寄款人a remitter ]2_
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收款人a remittee S^8C\ E  
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国外汇票foreign Bill aAbK{=/y_!  
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国内汇票inland Bill |&oTxx$S  
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跟单汇票documentary bill m{w'&\T  

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空头汇票accommodation bill De-hHY{>  
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原始汇票original bill 3a\De(;  
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改写||换新票据renewed bill ]3\%i2NM  
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即期汇票sight bill||bill on demand h}U>K4BJ  
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…days after date||…days after date…日后付款 =T-jG_.H  
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…months after date||…months after date…月后付款 96d&vm~m1  
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见票后…日付款…days after sight||…days sight v8y !zo'  
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见票后…月付款…months after sight||…months sight ,ll<0Atg  
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同组票据set of bills %D49A-R  
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单张汇票sola of exchange||sole of exchange 4d8}g25C  
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远期汇票usance bill||bill at usance RDOV+2K  
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长期汇票long bill )tx2lyY:  

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短期汇票short bill 4*9BAv  
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逾期汇票overdue bill ujLje:Yc  
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宽限日期days of grace ul{D)zm\D  
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电汇telegraphic transfer （T.T） ' L-h2  
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邮汇postal order||postal note （Am.）||post office order||money order 3$3
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本票promissory note （P/N） |\RN%w7E
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押汇负责书||押汇保证书letter of hypothecation c~={A  
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副保||抵押品||付属担保物collateral security qE.3 :bQ!`  
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担保书trust receipt||letter of indemnity _TyQC1 d  
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承兑||认付acceptance ]dT]25V  
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单张承兑general acceptance }Qh%Z)  
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有条件承兑qualified acceptance xR;z!Tg)  
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附条件认付conditional acceptance ltHuN;C\  
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部分认付partial acceptance   jRp @-S#V