[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。   v6 DN:!&  
会计报表statement of account 3_2(L"S2  
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往来帐目account current |n3PznV  
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现在往来帐||存款额current accout Pv{ {zyc  
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销货帐account sales Xvm.Un<N  
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共同计算帐项joint account j|9;") 1  
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未决帐项outstanding account T5&jpP`M  
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贷方帐项credit account||creditor account @D-l_[  
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借方帐项debit account||debtor account ',`iQt!Lx  
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应付帐||应付未付帐account payable ~qLbyzHaB  
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应收帐||应收未收帐account receivable @P6K`'.0  
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新交易||新帐new account P*T'R  
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未决帐||老帐old account @3c
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现金帐cash account o8BbSZVu  
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流水帐running account mfQQ<Q@  
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暂记帐||未定帐suspense account .6+j&{WNo!  
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过期帐||延滞帐overdue account||pastdue account Aga2 I#1r  
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杂项帐户sundry account sbZ)z#Tr  
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详细帐单||明细表detail account @zB{Ig  
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呆帐bad account 6E{HNP Mb>  
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会计项目title of account ;U<;R  
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会计薄||帐薄account-book b%L8mX  
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营业报告书||损益计算表account of budiness||business report _d76jmujJ  
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借贷细帐||交验帐account rendered 6x)7=_:0  
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明细帐account stated c [sydl  
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与…银行开立一户头to open an account with D+P(  
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与…银行建立交易to keep account with #(F/P!qk  
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继续记帐to keep account de1cl<  
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与…有交易to have an account with "XfCLc1 T  
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作成会计帐||有往来帐项to make out an account with *`Swv`  
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清算||清理债务to make up an account rR]U Ff  
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清洁帐目||与…停止交易to close ones account with _HF66 )X7  
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结帐to close an account L#O1>  
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清理未付款to ask an account||to demand an account vZ,DJ//U,  
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结清差额to balance the account with K+MSjQS"
 
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清算to settle an account||to liquidate an account||to square an account ]H|O  
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审查帐目||监查帐目to audit an account 5.
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检查帐目to examine an account z]_2lx2e  
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转入A的帐户to charge the amount to As account PAng(tubl  
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以计帐方式付款to pay on account Zt_~Zxn3  
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代理某人||为某人on ones account||on account of one v[;R(pt?  
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为自己计算||独立帐目on ones own account '9{`Czc(Gb  
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由某人收益并负风险on ones account and risk||for ones account and risk &F- \t5X=i  
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由某人负担for ones account||for account of one :FTx#cZ  
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按某人指示||列入某人帐户by order and for account of one O&dBLh!G  
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列入5月份帐目for May account apOXcZ  
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编入某中帐项下to pass to the account of||to place to the account of y'aK92pF:  
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寄出清算书to send in an account||to send in render an account 5U-SIG*  
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支票薄cheque book ^Q6?T(%$  
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支票陈票人cheque drawer tr5 j<O  
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持票人cheque holder ]5K+W  
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不记名支票cheque to bearer||bearer cheque lb$_$+@Vr  
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记名支票||认人支票cheque to order W]oa7
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到期支票antedated cheque &r.M~k >  
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未到期支票postdated cheque 8\"Gs  z  
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保付支票certified cheque 7Q]c=i cg  
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未获兑现支票，退票returned cheque Gbjh|j=  
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横线支票crossed cheque DI8<0.L  
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普通横线general crossing y+T[="W  
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特别横线special crossing (M"rpG>L  
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空白支票blank cheque W^H3=hZ  
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失效支票，过期支票stale cheque w8>h6x"  
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普通支票open cheque (bQ3:%nD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n Syq}Y3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8'zZVX D<  
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支票换现金||兑现to cash a cheque T"[]'|'  
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清理票款to clear a cheque oDV6[e  
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保证兑现to certify a cheque 1*9.K'
 
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填写支票数额to fill up a cheque |g)C `k  
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支票上划线to cross a cheque Zt!A!Afu  
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开发支票to make out a cheque Mg.%&vH\  
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签发支票，开立支票to draw a cheque||to issue a cheque teg5g|*  
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透支支票to overdraw a cheque 3&+dyhL'w  
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背书支票to endorse a cheque %hsCB .r>|  
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请付票款||清付票款to pay a cheque||to honour a cheque {h@\C|nF  
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支票退票to dishonour a cheque CaJ-oy8  
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拒付支票to refuse a cheque 'dwT&v]@  
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拒付支票to stop payment of a cheque R ZY=c  
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提示要求付款to present for payment &u.{]Yjx  
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见票即付持票人payable to bearer 8wsU`40=Q  
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支付指定人payable to order 6{y7e L3!  
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已过期||无效out of date||stale LTWkHyx  
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请给出票人R/D||refer to drawer o +a=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U**8^:*y#:  
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文字与数字不一致words and figures differ ?"x4u#x  
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支票 cc[(w #K  
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时间已过account closed f7=MgFi  
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更改处应加盖印章alterations require initials *2/Jg'de  
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时间已过effects not cleared 7Jn%XxHq  
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停止付款payment stopped Q0xO;20  
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支票毁损cheque mutilated h.\I tK{)  
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汇款||寄钱to remit||to send money LqWiw24#  
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寄票供取款||支票支付to send a cheque for payment )d3 09O  
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寄款人a remitter EG{+Sz  
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收款人a remittee j\uZo.Ot+  
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国外汇票foreign Bill ;As~TGiT  
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国内汇票inland Bill (qA F2&  
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跟单汇票documentary bill 7?fgcb3  
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空头汇票accommodation bill fk}Raej g  
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原始汇票original bill DwBe_h.  
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改写||换新票据renewed bill =9&2udV1
 
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即期汇票sight bill||bill on demand ?c.\\2>|F  
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…days after date||…days after date…日后付款 h#zm+([B*  
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…months after date||…months after date…月后付款 O!Ue0\1Kj0  
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见票后…日付款…days after sight||…days sight VmQ^F| {  
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见票后…月付款…months after sight||…months sight CX#d  
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同组票据set of bills oX6Cd:c-  
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单张汇票sola of exchange||sole of exchange 6?"Gj}|r  
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远期汇票usance bill||bill at usance `c:r`Oi?  
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长期汇票long bill qRT5|\l  
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短期汇票short bill T c-fO /0  
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逾期汇票overdue bill :Nz TEK  
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宽限日期days of grace H( LK}[  
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电汇telegraphic transfer （T.T） 6\h*SBI?(  
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邮汇postal order||postal note （Am.）||post office order||money order tm;\m!^X{  
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本票promissory note （P/N） MDpx@.A,  
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押汇负责书||押汇保证书letter of hypothecation _J>Ik2EF  
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副保||抵押品||付属担保物collateral security %*L 8W*V  
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担保书trust receipt||letter of indemnity c:DV8'f T  
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承兑||认付acceptance qE^u{S4Z@  
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单张承兑general acceptance Y Odwd}M  
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有条件承兑qualified acceptance _T^@,!&  
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附条件认付conditional acceptance Mc|UD*Z  
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部分认付partial acceptance   Jpe\