[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。    XeDiiI
 
会计报表statement of account abkl)X>k  
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往来帐目account current ~~k_A|&  
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现在往来帐||存款额current accout Ehu^_HZ  
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销货帐account sales Tz3 L#0:j  
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共同计算帐项joint account *n dXZ64  
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未决帐项outstanding account C-lv=FJEk/  
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贷方帐项credit account||creditor account V @8+  
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借方帐项debit account||debtor account B-PN +P2  
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应付帐||应付未付帐account payable Ya{$:90 (4  
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应收帐||应收未收帐account receivable pA7&  
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新交易||新帐new account n4,b?-E>(  
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未决帐||老帐old account TG9 a1q  
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现金帐cash account ci*r em  
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流水帐running account hB/4.K]8  
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暂记帐||未定帐suspense account shlMJa?  
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过期帐||延滞帐overdue account||pastdue account ,9;RP/"7  
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杂项帐户sundry account sZ,xbfZby  
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详细帐单||明细表detail account Wk<heF  
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呆帐bad account Q8-;w{%  
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会计项目title of account aia`mO]  
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会计薄||帐薄account-book Hwb+@'o  
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营业报告书||损益计算表account of budiness||business report Y=G9|7*lO  
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借贷细帐||交验帐account rendered 4)Jtc2z7Z\  
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明细帐account stated eR1SPS1+  
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与…银行开立一户头to open an account with -d -vzri  
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与…银行建立交易to keep account with rgo#mTQ_  
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继续记帐to keep account {beu  
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与…有交易to have an account with sA(d_Yu_  
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作成会计帐||有往来帐项to make out an account with isBtJ7\Sc  
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清算||清理债务to make up an account s!IX3r z  
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清洁帐目||与…停止交易to close ones account with Q6 oM$qiM  
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结帐to close an account @k-C>h()C  
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清理未付款to ask an account||to demand an account eIDrN%3  
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结清差额to balance the account with ]qd$rX  
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清算to settle an account||to liquidate an account||to square an account %O|+`"  
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审查帐目||监查帐目to audit an account B"Ma<"HU  
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检查帐目to examine an account [C#H _y(  
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转入A的帐户to charge the amount to As account $5wf{iZY.Q  
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以计帐方式付款to pay on account 7>V*gV?v  
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代理某人||为某人on ones account||on account of one KG=57=[  
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为自己计算||独立帐目on ones own account bo-L|R&O  
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由某人收益并负风险on ones account and risk||for ones account and risk vD^Uod1  
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由某人负担for ones account||for account of one f+lPQIB  
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按某人指示||列入某人帐户by order and for account of one LC4W?']/  
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列入5月份帐目for May account ||))gI`3a  
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编入某中帐项下to pass to the account of||to place to the account of {TZV^gT4  
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寄出清算书to send in an account||to send in render an account (
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支票薄cheque book r&+w)U~  
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支票陈票人cheque drawer H*P[tyz$  
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持票人cheque holder {rwT
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不记名支票cheque to bearer||bearer cheque =ea.+  
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记名支票||认人支票cheque to order fB 0X9iV6j  
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到期支票antedated cheque lD{*Z spz  
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未到期支票postdated cheque BT`g'#O  
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保付支票certified cheque FU(2,V
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未获兑现支票，退票returned cheque RL)~J4Y  
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横线支票crossed cheque a;v4R[lQ  
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普通横线general crossing D&@Iuo  
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特别横线special crossing Yep~C%/}  
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空白支票blank cheque Sfa=AV7K  
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失效支票，过期支票stale cheque g~$UU(HX  
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普通支票open cheque a4gX@&it_k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3m9b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5KDCmw  
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支票换现金||兑现to cash a cheque ]31=8+ D  
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清理票款to clear a cheque @g4o8nH}  
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保证兑现to certify a cheque +iF t)  
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填写支票数额to fill up a cheque ? dHl'  
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支票上划线to cross a cheque K5|~iW'  
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开发支票to make out a cheque * Ogf6  
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签发支票，开立支票to draw a cheque||to issue a cheque S2;^  
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透支支票to overdraw a cheque U1X"UN)  
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背书支票to endorse a cheque 7U_ob"`JV  
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请付票款||清付票款to pay a cheque||to honour a cheque !C05;x8{  
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支票退票to dishonour a cheque }`Ya;  
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拒付支票to refuse a cheque )!\6 "{  
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拒付支票to stop payment of a cheque g.@[mf0r  
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提示要求付款to present for payment q
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见票即付持票人payable to bearer CvE^t#Bok  
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支付指定人payable to order x@Z{5w_a  
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已过期||无效out of date||stale ,^8':X"A{!  
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请给出票人R/D||refer to drawer W j^@Zq#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {%u^O/M  
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文字与数字不一致words and figures differ V&:x+swt  
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支票 $.4A?,d  
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时间已过account closed CO@G
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更改处应加盖印章alterations require initials JS^DyBXc  
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时间已过effects not cleared XH~(=^/_  
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停止付款payment stopped :Q=y'<  
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支票毁损cheque mutilated OS@uGp=  
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汇款||寄钱to remit||to send money 5s3QN{h8  
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寄票供取款||支票支付to send a cheque for payment -fFtHw:kHh  
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寄款人a remitter T(x@gwc  
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收款人a remittee G4SA u  
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国外汇票foreign Bill 46D`h!7L  
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国内汇票inland Bill G$TO'C
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跟单汇票documentary bill ,3_Sf?  
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空头汇票accommodation bill >"!ScYn  
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原始汇票original bill N gF7$@S  
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改写||换新票据renewed bill Jg=!GU/::  
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即期汇票sight bill||bill on demand LJ <pE;`d  
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…days after date||…days after date…日后付款 k^;n$r"i5  
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…months after date||…months after date…月后付款 !@Qk=Xkg  
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见票后…日付款…days after sight||…days sight ULz<P  
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见票后…月付款…months after sight||…months sight =>5Lp  
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同组票据set of bills !gW`xVGv  
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单张汇票sola of exchange||sole of exchange FCNYfjB%  
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远期汇票usance bill||bill at usance wJ2cAX;"  
R q@|o5O  
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长期汇票long bill hQx*#:ns  
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短期汇票short bill h#4n  
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逾期汇票overdue bill
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宽限日期days of grace lfM vNv  
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电汇telegraphic transfer （T.T） (Z$7;OAI  
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邮汇postal order||postal note （Am.）||post office order||money order @>46.V{P}B  
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本票promissory note （P/N） ,H6P%  
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押汇负责书||押汇保证书letter of hypothecation Vn5%%?]J  
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副保||抵押品||付属担保物collateral security p]S'pzh  
BEb?jRMjLg  
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担保书trust receipt||letter of indemnity 16Ka>=G  
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承兑||认付acceptance 7hn[i,?` H  
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单张承兑general acceptance ?qs
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有条件承兑qualified acceptance aK6dy\  
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附条件认付conditional acceptance prS%lg>  
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部分认付partial acceptance   P51cEhf