[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。   |.s#m^"  
会计报表statement of account -d|VXD5N  
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往来帐目account current 5:=ECtKi  
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现在往来帐||存款额current accout jMT];%$[  
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销货帐account sales VHyP@JB  
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共同计算帐项joint account {
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未决帐项outstanding account V<#E!MG  
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贷方帐项credit account||creditor account UacG q,  
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借方帐项debit account||debtor account .45XS>=z#  
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应付帐||应付未付帐account payable sH^?v0^
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应收帐||应收未收帐account receivable 4LCgQS6  
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新交易||新帐new account [n`SXBi+n  
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未决帐||老帐old account -jZP&8dPH  
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现金帐cash account a<.7q1F  
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流水帐running account @17hB h  
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暂记帐||未定帐suspense account WC!bB  
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过期帐||延滞帐overdue account||pastdue account mx#H+:}&r  
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杂项帐户sundry account o6pnTu  
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详细帐单||明细表detail account e75k-  
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呆帐bad account t)o #!)|  
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会计项目title of account 9=&e5Oq}  
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会计薄||帐薄account-book k
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营业报告书||损益计算表account of budiness||business report }DTpl?l  
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借贷细帐||交验帐account rendered 6Q,-ZM=Z_p  
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明细帐account stated a z 7Vy-  
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与…银行开立一户头to open an account with eI?<*  
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与…银行建立交易to keep account with c/ w
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继续记帐to keep account TH2D
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与…有交易to have an account with BVxg=7%St  
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作成会计帐||有往来帐项to make out an account with CzxU @  
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清算||清理债务to make up an account Q44Pg$jp  
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清洁帐目||与…停止交易to close ones account with s)"C~w^  
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结帐to close an account *52*I
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清理未付款to ask an account||to demand an account Eom|*2vWIC  
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结清差额to balance the account with ^8aj\xe(  
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清算to settle an account||to liquidate an account||to square an account 6}  !n0  
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审查帐目||监查帐目to audit an account 9H?er_6Yf  
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检查帐目to examine an account Gvv~P3Dm  
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转入A的帐户to charge the amount to As account R9D<lX0%  
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以计帐方式付款to pay on account -0PT(gx  
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代理某人||为某人on ones account||on account of one db^S@}  
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为自己计算||独立帐目on ones own account \%=\_"^?  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one d*Dq=.F(  
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按某人指示||列入某人帐户by order and for account of one a \B<(R.  
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列入5月份帐目for May account ~F^=7oq  
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编入某中帐项下to pass to the account of||to place to the account of _aL:XKM  
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寄出清算书to send in an account||to send in render an account @FIR9XJ  
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支票薄cheque book ]h~=lItTRZ  
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支票陈票人cheque drawer zI8Q "b  
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持票人cheque holder \Xc6K!HJM  
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不记名支票cheque to bearer||bearer cheque %YG ~ql  
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记名支票||认人支票cheque to order Brr{iBz*"  
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到期支票antedated cheque &G7JGar  
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未到期支票postdated cheque $wH{snX  
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保付支票certified cheque xK9"t;!C&  

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未获兑现支票，退票returned cheque TKj8a(R_  
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横线支票crossed cheque A\iDK10Q$  
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普通横线general crossing ]3wg-p+  
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特别横线special crossing "_]n_[t2C  
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空白支票blank cheque ce th)Xm  
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失效支票，过期支票stale cheque exrsYo!%  
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普通支票open cheque *#-X0}'s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a5ZU"6Hi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uSCF;y=1g,  
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支票换现金||兑现to cash a cheque rTYDa3  
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清理票款to clear a cheque \9;u.&$mNB  
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保证兑现to certify a cheque gXN#<g,:^  
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填写支票数额to fill up a cheque e\x=4i  
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支票上划线to cross a cheque f>\ OT  
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开发支票to make out a cheque Q<W9<&VZe  
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签发支票，开立支票to draw a cheque||to issue a cheque cnr&%-  
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透支支票to overdraw a cheque 3|zqEGT*  
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背书支票to endorse a cheque fD+'{ivN4  
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请付票款||清付票款to pay a cheque||to honour a cheque KtzoL#CT  
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支票退票to dishonour a cheque 3Tze`Q 9  
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拒付支票to refuse a cheque >m=' #x0>Y  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment G)5w_^&%  
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见票即付持票人payable to bearer (sLFJ a6e  
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支付指定人payable to order rlG&wX  
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已过期||无效out of date||stale gi!{y  
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请给出票人R/D||refer to drawer l>K z5re^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,b;eU[!]  
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文字与数字不一致words and figures differ k(l  
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支票 mlC_E)Ed5  
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时间已过account closed P.^%8L  
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更改处应加盖印章alterations require initials L3[r7 b  
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时间已过effects not cleared 2<&lrsh  

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停止付款payment stopped ,<iJ#$: Sx  
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支票毁损cheque mutilated W vh3Y,|3  
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汇款||寄钱to remit||to send money ,G2]3 3Z  
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寄票供取款||支票支付to send a cheque for payment _@U?;73"5  
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寄款人a remitter so[i"ZM)  

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收款人a remittee aXi5~,Ks_  
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国外汇票foreign Bill Q-<,+[/  
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国内汇票inland Bill _`6fGu& W  
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跟单汇票documentary bill K9JW&5Q  
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空头汇票accommodation bill l2>ka~  
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原始汇票original bill rn1^6qy)  
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改写||换新票据renewed bill wps`2`z  
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即期汇票sight bill||bill on demand 3GEI)!  
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…days after date||…days after date…日后付款 WfbG }%&J  
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…months after date||…months after date…月后付款 1r6>.&p  
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见票后…日付款…days after sight||…days sight YGp8./ma<I  
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见票后…月付款…months after sight||…months sight $[zy|Y(  
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同组票据set of bills 9b`J2_ ]k  
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单张汇票sola of exchange||sole of exchange YGy.39@31  
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远期汇票usance bill||bill at usance  6?-vj2,  
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长期汇票long bill &WW|! 6  
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短期汇票short bill h-B&m:gD_U  
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逾期汇票overdue bill |G.|ocj;  
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宽限日期days of grace m'h`%0Tc  
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电汇telegraphic transfer （T.T） B%95M|  
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邮汇postal order||postal note （Am.）||post office order||money order 6 /8?:  
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本票promissory note （P/N） _
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押汇负责书||押汇保证书letter of hypothecation *g =ey?1S  
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副保||抵押品||付属担保物collateral security %5|awWo_?  
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担保书trust receipt||letter of indemnity <=;#I_E#E  
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承兑||认付acceptance w'NL\>  
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单张承兑general acceptance 9VyY[&  
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有条件承兑qualified acceptance K.k%Tg[ ~  
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附条件认付conditional acceptance !g=2U`j^  
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部分认付partial acceptance   M`6rI