[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。   y7<&vIEC  
会计报表statement of account B(l-}|m_  
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往来帐目account current &C-;Sa4  
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现在往来帐||存款额current accout *rqm8z50a  
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销货帐account sales ,2WH/"  
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共同计算帐项joint account r3I,11B  
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未决帐项outstanding account b"8FlZ$  
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贷方帐项credit account||creditor account )-&nxOP  
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借方帐项debit account||debtor account {e]NU<G ,  
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应付帐||应付未付帐account payable MWq$AK ]  
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应收帐||应收未收帐account receivable 6tOi^+qN  
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新交易||新帐new account xQz
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未决帐||老帐old account Zd>ZY,-5  
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现金帐cash account Qp&?L"U)2  
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流水帐running account LrM}?9'  
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暂记帐||未定帐suspense account yQS04Bl]  
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过期帐||延滞帐overdue account||pastdue account I2*oTUSik  
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杂项帐户sundry account _z:Qhe  
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详细帐单||明细表detail account Bi_J5 If  
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呆帐bad account 1OPfRDn.bk  
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会计项目title of account F25<+1kr  
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会计薄||帐薄account-book *C/KM;&  
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营业报告书||损益计算表account of budiness||business report qqD0R*(C  
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借贷细帐||交验帐account rendered #?5 VsD8  
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明细帐account stated +ks$UvtY  
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与…银行开立一户头to open an account with OM xxI6h  
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与…银行建立交易to keep account with e7wKjt2
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继续记帐to keep account 3V!W@[ }:  
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与…有交易to have an account with }K+\8em  
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作成会计帐||有往来帐项to make out an account with gFgcxe6  

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清算||清理债务to make up an account 2GUhV*TN  
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清洁帐目||与…停止交易to close ones account with H?ieNXP7{  
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结帐to close an account :r[W'h_%  
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清理未付款to ask an account||to demand an account C[^a/P`i  
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结清差额to balance the account with 
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清算to settle an account||to liquidate an account||to square an account CA'hvXb.  
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审查帐目||监查帐目to audit an account q|m#IVc  

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检查帐目to examine an account `=WzG"  
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转入A的帐户to charge the amount to As account Au%Wrk3j  
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以计帐方式付款to pay on account +/1P^U /  
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代理某人||为某人on ones account||on account of one =t <:zLe  
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为自己计算||独立帐目on ones own account c'm-XL_La  
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由某人收益并负风险on ones account and risk||for ones account and risk =iPd@f"$  
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由某人负担for ones account||for account of one '{1W)X  
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按某人指示||列入某人帐户by order and for account of one 3w6JV+?  
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列入5月份帐目for May account P+D|_3j  
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编入某中帐项下to pass to the account of||to place to the account of '+GVozc6c"  
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寄出清算书to send in an account||to send in render an account cnjj) c  
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支票薄cheque book %`<`z yf  
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支票陈票人cheque drawer <aQ; "O~   
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持票人cheque holder |4 d{X@`&  
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不记名支票cheque to bearer||bearer cheque FZ'>LZ  
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记名支票||认人支票cheque to order sou$qKoG01  
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到期支票antedated cheque qjRiTIp9q  
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未到期支票postdated cheque 8aIf{(/k  
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保付支票certified cheque E'kQ  
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未获兑现支票，退票returned cheque S:GUR6g8D  
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横线支票crossed cheque =[-- Hf  
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普通横线general crossing +cOI`4`$  
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特别横线special crossing `?|]:7'<  
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空白支票blank cheque R*5;J`TW  
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失效支票，过期支票stale cheque wyhf:!-I  
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普通支票open cheque jW 0z|jr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _"Ke=v_5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *b l{F
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支票换现金||兑现to cash a cheque |g^W @.P  
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清理票款to clear a cheque ;p"XCLHl  
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保证兑现to certify a cheque @"7dk.|  
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填写支票数额to fill up a cheque qtwmTT)  
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支票上划线to cross a cheque RSee z P6#  
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开发支票to make out a cheque &-Y:4.BXZ  
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签发支票，开立支票to draw a cheque||to issue a cheque K'/x9.'%  
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透支支票to overdraw a cheque u"|nu!p`  
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背书支票to endorse a cheque ne*aC_)bT  
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请付票款||清付票款to pay a cheque||to honour a cheque <Y
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支票退票to dishonour a cheque y>18)8  
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拒付支票to refuse a cheque z<=t3dj  
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拒付支票to stop payment of a cheque rvO+=Tk  
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提示要求付款to present for payment xGPv3TLH^  
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见票即付持票人payable to bearer Rznr9L  
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支付指定人payable to order !4 fL|0  
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已过期||无效out of date||stale k0|InP7  
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请给出票人R/D||refer to drawer (Zkt2[E`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #,
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文字与数字不一致words and figures differ wvY$s ;  
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支票 +q!6zGs.  
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时间已过account closed =s<QN*zJB0  
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更改处应加盖印章alterations require initials uv4jbg}Z+3  
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时间已过effects not cleared
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停止付款payment stopped 3/D fsv  
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支票毁损cheque mutilated 08Gr  
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汇款||寄钱to remit||to send money 0nX5 $Kn  
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寄票供取款||支票支付to send a cheque for payment f/xBR"'  
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寄款人a remitter vv3?ewr y  
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收款人a remittee ;:OJQFu%4  
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国外汇票foreign Bill W cnYD)  
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国内汇票inland Bill @<P[z[  
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跟单汇票documentary bill j_Fr3BWS  
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空头汇票accommodation bill B$HQFdTli  
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原始汇票original bill 3' ^ON  
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改写||换新票据renewed bill H
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即期汇票sight bill||bill on demand KxvT}"k  
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…days after date||…days after date…日后付款 zX3O_  
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…months after date||…months after date…月后付款 ~_K  
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见票后…日付款…days after sight||…days sight &Zov9o:gx  
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见票后…月付款…months after sight||…months sight @NO&3m]  
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同组票据set of bills z%b3/rx  
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单张汇票sola of exchange||sole of exchange e&E*$G@.7  
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远期汇票usance bill||bill at usance A=BpB}b  
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长期汇票long bill Oyz=|[^,W  
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短期汇票short bill .3$iOMCH  
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逾期汇票overdue bill wp$SO^?-  
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宽限日期days of grace 28zt.9  
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电汇telegraphic transfer （T.T） |`#[
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邮汇postal order||postal note （Am.）||post office order||money order \}Hk`n)Aq  
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本票promissory note （P/N） ~d28"p.7  
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押汇负责书||押汇保证书letter of hypothecation tBdvk>d  
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副保||抵押品||付属担保物collateral security f'*HP%+Y  
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担保书trust receipt||letter of indemnity O`H[,+vm[  
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承兑||认付acceptance jUdW o}/  
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单张承兑general acceptance fH}`  
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有条件承兑qualified acceptance R>#T{<<L  
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附条件认付conditional acceptance ,odjL6u  
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部分认付partial acceptance   hNSV}~h