[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 n8"/0kc:  
会计报表statement of account JmxH"7hTE  
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往来帐目account current ,\_1w  
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现在往来帐||存款额current accout AL9chYP}/  
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销货帐account sales d,+Hd2o^X  
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共同计算帐项joint account r[|Xy>Zj
 
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未决帐项outstanding account U#lCj0iUt,  
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贷方帐项credit account||creditor account u+Y\6~
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借方帐项debit account||debtor account l3Xfc2~ 2  
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应付帐||应付未付帐account payable pmuvg6@h  
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应收帐||应收未收帐account receivable Vr]id  
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新交易||新帐new account |n2q
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未决帐||老帐old account GzhYY"iif#  
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现金帐cash account %'bM){  
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流水帐running account ^]H5h]U'  
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暂记帐||未定帐suspense account N(;1o.~  
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过期帐||延滞帐overdue account||pastdue account #jkf1"8C  
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杂项帐户sundry account Dt}JG6S  
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详细帐单||明细表detail account *{YlN}vA  

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呆帐bad account d?ex,f.  
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会计项目title of account J*r*X.  
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会计薄||帐薄account-book VQ(jpns5  
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营业报告书||损益计算表account of budiness||business report y<?kzt  
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借贷细帐||交验帐account rendered cA2V2S)  
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明细帐account stated v]'ztFA  
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与…银行开立一户头to open an account with 'v VQg  
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与…银行建立交易to keep account with mf
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继续记帐to keep account [/,)  
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与…有交易to have an account with P!$Z
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作成会计帐||有往来帐项to make out an account with \6S7T$$ 1m  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with ?RX3MUN
  
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结帐to close an account t![7uU.W  
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清理未付款to ask an account||to demand an account c4!^nk]  
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结清差额to balance the account with 9 ^o-EC!_  
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清算to settle an account||to liquidate an account||to square an account 1ofKt=|=  
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审查帐目||监查帐目to audit an account 1pQn8[sc@  
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检查帐目to examine an account 1m+p;T$  
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转入A的帐户to charge the amount to As account dL:-Y.?0M  
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以计帐方式付款to pay on account Gb"r|(!  
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代理某人||为某人on ones account||on account of one b6W2^tr-  
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为自己计算||独立帐目on ones own account a5 *2h{i  
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由某人收益并负风险on ones account and risk||for ones account and risk .e3NnOzyxS  
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由某人负担for ones account||for account of one cQG +$0(  
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按某人指示||列入某人帐户by order and for account of one vK(i9>;7  
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列入5月份帐目for May account ~n[d4qV&  
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编入某中帐项下to pass to the account of||to place to the account of Jwj%_<  
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寄出清算书to send in an account||to send in render an account gWrgnlq  
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支票薄cheque book '#LQN<"4  
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支票陈票人cheque drawer  e`d%-9  
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持票人cheque holder bgS${n/  
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不记名支票cheque to bearer||bearer cheque \I["2C]3M  
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记名支票||认人支票cheque to order fq5_G~c=  
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到期支票antedated cheque N;Dni#tQ`  
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未到期支票postdated cheque a
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保付支票certified cheque YFE&r  
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未获兑现支票，退票returned cheque ^zEwA  
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横线支票crossed cheque +j(d| L\  
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普通横线general crossing j<2m,~k`V  
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特别横线special crossing gXonF'  
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空白支票blank cheque T[,/5J  
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失效支票，过期支票stale cheque f6_];]yP  
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普通支票open cheque 4Sm]>%F':  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UK$ms~H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HJ2*y|u  
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支票换现金||兑现to cash a cheque n:0}utU4  

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清理票款to clear a cheque WYIQE$SE
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保证兑现to certify a cheque :LWn<,4F&  
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填写支票数额to fill up a cheque \.f}W_OF  
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支票上划线to cross a cheque #Ei,(xiP  
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开发支票to make out a cheque =
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签发支票，开立支票to draw a cheque||to issue a cheque F( Ak  
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透支支票to overdraw a cheque B/J>9||g  
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背书支票to endorse a cheque .6m "'m0;  
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请付票款||清付票款to pay a cheque||to honour a cheque oyk>vIZ  
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支票退票to dishonour a cheque $&Kq*m 0g  
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拒付支票to refuse a cheque D-IR!js ]  
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拒付支票to stop payment of a cheque pi5GxDA]  
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提示要求付款to present for payment VW@
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见票即付持票人payable to bearer (QB+%2v  
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支付指定人payable to order sk2%  
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已过期||无效out of date||stale oc{EuW{Ag  
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请给出票人R/D||refer to drawer E1Q0k5@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~^N]yb  
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文字与数字不一致words and figures differ +`bC%\T8?  
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支票 ?M6ag_h3  
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时间已过account closed MZ#T^Y  
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更改处应加盖印章alterations require initials :#=" %  
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时间已过effects not cleared *j*Du+  
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停止付款payment stopped :kw0y  
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支票毁损cheque mutilated #Ws53mT  
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汇款||寄钱to remit||to send money ,9ml>ji`=  
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寄票供取款||支票支付to send a cheque for payment \3{3ly~L  
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寄款人a remitter Etmo78e  
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收款人a remittee *Wyl2op6  
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国外汇票foreign Bill k@qWig  
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国内汇票inland Bill aR(E7mXQ  
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跟单汇票documentary bill wr@GN8e`  
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空头汇票accommodation bill <;KRj85"j  
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原始汇票original bill `!kL1oUYE  
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改写||换新票据renewed bill XIN5a~[z*  
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即期汇票sight bill||bill on demand 1nXqi)&?;  
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…days after date||…days after date…日后付款 W8uVd zQ  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight ?k w/S4  
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见票后…月付款…months after sight||…months sight .='3bQ(UZ4  
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同组票据set of bills iZ u:uMoc  
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单张汇票sola of exchange||sole of exchange Vy&f"4~  
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远期汇票usance bill||bill at usance 1riBvBT  
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长期汇票long bill olHH9R9:  
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短期汇票short bill KuU3DTS85Z  
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逾期汇票overdue bill Q*,6X*W!~  

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宽限日期days of grace e!.7no  
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电汇telegraphic transfer （T.T） .A )\F",X  
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邮汇postal order||postal note （Am.）||post office order||money order h85(N  
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本票promissory note （P/N） D)f5pEq'  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security 7KvXTrN!9  
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担保书trust receipt||letter of indemnity .Z(S4wV  
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承兑||认付acceptance 'd|Q4RE+W  
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单张承兑general acceptance 2VoEQ  
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有条件承兑qualified acceptance h|(ZXCH  
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附条件认付conditional acceptance  kg/+vJ  
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部分认付partial acceptance   2A@Y&g(6T7