[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。   jwjLxt  
会计报表statement of account jUD^]
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往来帐目account current Y-8BL  
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现在往来帐||存款额current accout h1?xfdvGd  
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销货帐account sales V0D&bN*  
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共同计算帐项joint account X> 98`  
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未决帐项outstanding account K. B\F)K  
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贷方帐项credit account||creditor account W;8A{3q%N0  
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借方帐项debit account||debtor account i`52tH y_  
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应付帐||应付未付帐account payable 3f$n8>mq  
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应收帐||应收未收帐account receivable u[KxI9Q  
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新交易||新帐new account x~uDCbL  
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未决帐||老帐old account tq,^!RSbZ  
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现金帐cash account QuMv1)n  
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流水帐running account 5nBJj  
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暂记帐||未定帐suspense account D1+1j:m  
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过期帐||延滞帐overdue account||pastdue account 8ZbXGQ  
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杂项帐户sundry account $bKXP(  
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详细帐单||明细表detail account l'Za"TL:  
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呆帐bad account SJX9oVJeZ  
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会计项目title of account {[:C_Up)f  
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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 ha;fxM]  
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借贷细帐||交验帐account rendered *7Y#G8 s  
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明细帐account stated ny+r>>3Td  
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与…银行开立一户头to open an account with 6W1+@ q  
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与…银行建立交易to keep account with h4KMhr  
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继续记帐to keep account SXl~lYUL  
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与…有交易to have an account with #mUQ@X@K  
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作成会计帐||有往来帐项to make out an account with R#ZJL

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清算||清理债务to make up an account 3t.!5L  
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清洁帐目||与…停止交易to close ones account with xjnAK!sD  
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结帐to close an account ):tv V  
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清理未付款to ask an account||to demand an account <4;, y*"n  
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结清差额to balance the account with 8r[TM  
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清算to settle an account||to liquidate an account||to square an account fX,O9d$  
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审查帐目||监查帐目to audit an account yp=sL' E  
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检查帐目to examine an account tFn[U#'  
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转入A的帐户to charge the amount to As account v_%6Ly  
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以计帐方式付款to pay on account lQ ki58.  
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代理某人||为某人on ones account||on account of one xA:;wV  
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为自己计算||独立帐目on ones own account `aX+Gz?  
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由某人收益并负风险on ones account and risk||for ones account and risk d@*dbECG  
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由某人负担for ones account||for account of one f`>\bdz  
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按某人指示||列入某人帐户by order and for account of one !( Y|Vm'  
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列入5月份帐目for May account qa~ju\jm.  
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编入某中帐项下to pass to the account of||to place to the account of xk8 NX-:  
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寄出清算书to send in an account||to send in render an account h;} fdk  
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支票薄cheque book l&] %APL  
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支票陈票人cheque drawer 5>1c4u`x  
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持票人cheque holder TK>~)hc}  
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不记名支票cheque to bearer||bearer cheque 9*n?V;E  
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记名支票||认人支票cheque to order Opy{i#>  
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到期支票antedated cheque @Y9tkJIt  
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未到期支票postdated cheque KUq(&H7  
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保付支票certified cheque 8jky-r  
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未获兑现支票，退票returned cheque ,MLAW  
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横线支票crossed cheque VjiwW%UOM  
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普通横线general crossing 6k|f]
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特别横线special crossing lj*=bK  
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空白支票blank cheque j#VR>0oC]\  
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失效支票，过期支票stale cheque fhki!# E8M  
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普通支票open cheque J@q!N;eh|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6ZC~q=my  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q
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支票换现金||兑现to cash a cheque TI^X gl~  
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清理票款to clear a cheque 1z8fhE iiE  
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保证兑现to certify a cheque )5s-"o<  
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填写支票数额to fill up a cheque chU,));F  
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支票上划线to cross a cheque | Fk9ME  
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开发支票to make out a cheque J/A UOInh  
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签发支票，开立支票to draw a cheque||to issue a cheque V_H0z  
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透支支票to overdraw a cheque +2^Mz&I@b  
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背书支票to endorse a cheque HVM(LHm=:  
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请付票款||清付票款to pay a cheque||to honour a cheque 6w$p
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支票退票to dishonour a cheque Q+^"v]V`d  
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拒付支票to refuse a cheque T2MXwd&l  
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拒付支票to stop payment of a cheque [O^mG 9  
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提示要求付款to present for payment 5^GrG|~  
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见票即付持票人payable to bearer eRvnN>L  
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支付指定人payable to order ?89_2W  
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已过期||无效out of date||stale pwr]lV$w  
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请给出票人R/D||refer to drawer _J33u3v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x_BnWFP  
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文字与数字不一致words and figures differ e6hfgVN  
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支票 "2J
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时间已过account closed
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更改处应加盖印章alterations require initials Q[.HoqWK  
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时间已过effects not cleared n>:|K0u"  
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停止付款payment stopped eJtfQ@?  
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支票毁损cheque mutilated M|uWSG  
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汇款||寄钱to remit||to send money 0z:BSdno  
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寄票供取款||支票支付to send a cheque for payment >pq= .)X}  
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寄款人a remitter H_<hZUB  
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收款人a remittee #>@~3kGg  
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国外汇票foreign Bill S@PAtB5  
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国内汇票inland Bill q=(.N>%  
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跟单汇票documentary bill 3'D<'S}[  
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空头汇票accommodation bill ap[{`u  
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原始汇票original bill a= *qsgPGL  
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改写||换新票据renewed bill //_aIp  
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即期汇票sight bill||bill on demand E=9xiS  
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…days after date||…days after date…日后付款 ]&mN~$+C  
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…months after date||…months after date…月后付款 D#I^;Xg0h  
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见票后…日付款…days after sight||…days sight 2a3RRP  
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见票后…月付款…months after sight||…months sight =KctAR;  
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同组票据set of bills ( ndTEnpp  
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单张汇票sola of exchange||sole of exchange D%+
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远期汇票usance bill||bill at usance \(db1zmS~  
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长期汇票long bill % >\v6ea  
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短期汇票short bill PqJB&:ZV  
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逾期汇票overdue bill 7l~d_<h  
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宽限日期days of grace fUg<+|v*  
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电汇telegraphic transfer （T.T） m 3Y@p$i5  
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邮汇postal order||postal note （Am.）||post office order||money order XDt MFig  
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本票promissory note （P/N） E<~Fi.M;\  
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押汇负责书||押汇保证书letter of hypothecation KqD]GS#(  
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副保||抵押品||付属担保物collateral security L*QX21@wC  
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担保书trust receipt||letter of indemnity w1&\heSQ  
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承兑||认付acceptance C+m%_6<  
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单张承兑general acceptance /FthT  
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有条件承兑qualified acceptance C$+z1z.!  
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附条件认付conditional acceptance Lhz*o6)  
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部分认付partial acceptance   vmj'X>Q