[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。   |id <=Xf  
会计报表statement of account @jlw_ob2g  
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往来帐目account current U!Z,xx[]  
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现在往来帐||存款额current accout '-/xyAzS  
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销货帐account sales QZ%`/\(!8_  
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共同计算帐项joint account J{&H+rd  
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未决帐项outstanding account y {<9]'  
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贷方帐项credit account||creditor account H_<C!OgR  
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借方帐项debit account||debtor account ">jj  
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应付帐||应付未付帐account payable A4<Uu~  
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应收帐||应收未收帐account receivable 1!T1Y,w  
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新交易||新帐new account ;<2G  
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未决帐||老帐old account jc f #6   
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现金帐cash account B[-v[K2  
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流水帐running account tX %5BTv  
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暂记帐||未定帐suspense account JU5C}%Q6  
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过期帐||延滞帐overdue account||pastdue account zZ323pq  
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杂项帐户sundry account QTX
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详细帐单||明细表detail account scou%K  
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呆帐bad account (/j/>9iro  
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会计项目title of account K[r^'P5m  
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会计薄||帐薄account-book 4$S;(  
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营业报告书||损益计算表account of budiness||business report R$TB1w9]  
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借贷细帐||交验帐account rendered 1@R Db)<V  
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明细帐account stated FrYqaP  
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与…银行开立一户头to open an account with &c:Ad% z  
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与…银行建立交易to keep account with _Khc3Jo  
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继续记帐to keep account \LppYXz  
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与…有交易to have an account with B$!)YD;  
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作成会计帐||有往来帐项to make out an account with >JCM.I0_|  
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清算||清理债务to make up an account #+5pgD2C  
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清洁帐目||与…停止交易to close ones account with {(wH Pzq  
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结帐to close an account 0_"fJ~Y^J  
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清理未付款to ask an account||to demand an account J<maQ6p  
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结清差额to balance the account with >W`4aA  
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清算to settle an account||to liquidate an account||to square an account [P7N{l=I  
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审查帐目||监查帐目to audit an account oDYRQozo>  
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检查帐目to examine an account H& Ca
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转入A的帐户to charge the amount to As account '07P&g-  
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以计帐方式付款to pay on account (t
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代理某人||为某人on ones account||on account of one MxcFvo*LCp  
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为自己计算||独立帐目on ones own account CL}{mEr}  
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由某人收益并负风险on ones account and risk||for ones account and risk ['*8IWg  
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由某人负担for ones account||for account of one Y.U[wL>  
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按某人指示||列入某人帐户by order and for account of one }~h(w^t  
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列入5月份帐目for May account SdwS= (e6  
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编入某中帐项下to pass to the account of||to place to the account of 9{8G P  
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寄出清算书to send in an account||to send in render an account ^3FE\V/=  
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支票薄cheque book dN}#2Bo=  
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支票陈票人cheque drawer <ExZ:ip  
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持票人cheque holder U"4 ?9. k  
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不记名支票cheque to bearer||bearer cheque AVU>+[.=%c  
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记名支票||认人支票cheque to order "A)("  
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到期支票antedated cheque 5 VA(tzmCt  
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未到期支票postdated cheque 6Ik,zQL  
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保付支票certified cheque  G^1b>K  
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未获兑现支票，退票returned cheque S-nlr@w8  
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横线支票crossed cheque ~/tKMS6T  
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普通横线general crossing BD#.-xWV  
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特别横线special crossing !z zW2>  
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空白支票blank cheque %E27.$E_  
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失效支票，过期支票stale cheque i3 )xX@3  
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普通支票open cheque u:`y]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZcryAm:I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LN!W(n(  
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支票换现金||兑现to cash a cheque s=EiH  
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清理票款to clear a cheque }BN\/;<A  
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保证兑现to certify a cheque ~/`X*n&  
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填写支票数额to fill up a cheque DA LQ<iF  
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支票上划线to cross a cheque =&0U`P$`  
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开发支票to make out a cheque ~+m,im8}  
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签发支票，开立支票to draw a cheque||to issue a cheque &LU'.jY  
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透支支票to overdraw a cheque BQ#jwu0e  
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背书支票to endorse a cheque YZ[%uArm  
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请付票款||清付票款to pay a cheque||to honour a cheque A1<k1[5fJ  
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支票退票to dishonour a cheque d[U1.SNL  
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拒付支票to refuse a cheque 3o7xN=N  

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拒付支票to stop payment of a cheque fMB4xbpD  
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提示要求付款to present for payment Y\>\[*.v  
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见票即付持票人payable to bearer `]LODgk ~  
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支付指定人payable to order T Xl\hL
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已过期||无效out of date||stale 9T]va]w?#  
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请给出票人R/D||refer to drawer @d P~X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j>V"hf  
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文字与数字不一致words and figures differ ;HT0w_,  
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支票 4&H+hN{3  
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时间已过account closed s/\XH&KR3V  
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更改处应加盖印章alterations require initials TLX^~W[gOm  
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时间已过effects not cleared ]zX\8eHp!  
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停止付款payment stopped MyK^i2eD  
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支票毁损cheque mutilated 2c!h2$w  
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汇款||寄钱to remit||to send money gjO *h3`  
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寄票供取款||支票支付to send a cheque for payment v4X_v!CQ  
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寄款人a remitter &f$a1#O}dx  
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收款人a remittee 2#,8evH  
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国外汇票foreign Bill Q1]V|S;)X  
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国内汇票inland Bill Vj?*=UL  
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跟单汇票documentary bill ke{DFqh  
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空头汇票accommodation bill =MQ2sb  
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原始汇票original bill ;igEIGR  
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改写||换新票据renewed bill Yb,G^+;  
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即期汇票sight bill||bill on demand 1q;I7_{ 2
 
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…days after date||…days after date…日后付款 tSw~_s_V  
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…months after date||…months after date…月后付款 }WBm%f  
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见票后…日付款…days after sight||…days sight Qe'PAN=B  
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见票后…月付款…months after sight||…months sight #UP,;W  
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同组票据set of bills $)WH^Ir~  
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单张汇票sola of exchange||sole of exchange |iF 1A  
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远期汇票usance bill||bill at usance Cys/1DkE  
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长期汇票long bill N-_| %C-.  
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短期汇票short bill rkER`  
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逾期汇票overdue bill yg u?w7  
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宽限日期days of grace ^AC+nko*  
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电汇telegraphic transfer （T.T） u6CMRZ$  
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邮汇postal order||postal note （Am.）||post office order||money order PSt|!GST  
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本票promissory note （P/N） [pyXX>:M  
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押汇负责书||押汇保证书letter of hypothecation 5la]l  
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副保||抵押品||付属担保物collateral security F$pd]F!#  
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担保书trust receipt||letter of indemnity nD{;4$x
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承兑||认付acceptance !D]6Cq  
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单张承兑general acceptance Ab|NjY:  
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有条件承兑qualified acceptance n"VE!`B  
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附条件认付conditional acceptance OKH~Y-%<  
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部分认付partial acceptance   rG'k<X~7