[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。   c|q!C0X[  
会计报表statement of account r:.5O F}  
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往来帐目account current Ep-{Ew{T_=  
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现在往来帐||存款额current accout Rfh#JO@%[  
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销货帐account sales U1(<1eTyu  
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共同计算帐项joint account %0 (,f  
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未决帐项outstanding account R?3^
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贷方帐项credit account||creditor account =KJ
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借方帐项debit account||debtor account %.,-dV'  
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应付帐||应付未付帐account payable _ +Ww1f  
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应收帐||应收未收帐account receivable SPKGbp&  
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新交易||新帐new account OI;0dS  
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未决帐||老帐old account oLVy?M%{P  
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现金帐cash account wN/d J  
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流水帐running account 1(0LX^%  
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暂记帐||未定帐suspense account @,0W(  
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过期帐||延滞帐overdue account||pastdue account .s
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杂项帐户sundry account t-_~jZ<  
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详细帐单||明细表detail account )P   
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呆帐bad account tA'O66.  
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会计项目title of account |r2U4^  
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会计薄||帐薄account-book Sx{vZS3  
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营业报告书||损益计算表account of budiness||business report `)e5pK  
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借贷细帐||交验帐account rendered 5~GHAi  
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明细帐account stated t){})nZ/4  
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与…银行开立一户头to open an account with :
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与…银行建立交易to keep account with -|s w\Q  
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继续记帐to keep account 5P=3.Mk  
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与…有交易to have an account with ^ d2#J  
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作成会计帐||有往来帐项to make out an account with xi5G?r  
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清算||清理债务to make up an account 7X+SK&PX  
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清洁帐目||与…停止交易to close ones account with )\nKr;4MH  
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结帐to close an account { owXyQ2mK  
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清理未付款to ask an account||to demand an account aCxF{>n  
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结清差额to balance the account with =&%}p[ 3g  
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清算to settle an account||to liquidate an account||to square an account pCacm@(hG  
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审查帐目||监查帐目to audit an account K_SURTys  
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检查帐目to examine an account Py@/\V  
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转入A的帐户to charge the amount to As account 4D'AAr57  
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以计帐方式付款to pay on account If>bE!_BO  
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代理某人||为某人on ones account||on account of one 6 2*p*t  
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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 Q 8H+=L:  
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由某人负担for ones account||for account of one Ee3-oHa  
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按某人指示||列入某人帐户by order and for account of one 8=MNzcA }  
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列入5月份帐目for May account wgUgNwd1  
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编入某中帐项下to pass to the account of||to place to the account of z&c|2L-u6  
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寄出清算书to send in an account||to send in render an account 5Q/jI$^h0Z  
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支票薄cheque book ;(-Wc9=  
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支票陈票人cheque drawer r"9hpZH  
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持票人cheque holder ,4j^lgJ  
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不记名支票cheque to bearer||bearer cheque t3b M4+n  
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记名支票||认人支票cheque to order BJt]k7ku+  
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到期支票antedated cheque ;$67GK  
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未到期支票postdated cheque rJ{k1H>  
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保付支票certified cheque vm7ag 7@O  
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未获兑现支票，退票returned cheque -,+~W#n  
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横线支票crossed cheque e8E'X  
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普通横线general crossing :r2d%:h%2  
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特别横线special crossing KF1Zy;  
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空白支票blank cheque Z^BZH/I?  
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失效支票，过期支票stale cheque >X*G6p  
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普通支票open cheque &JYkh >  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !xBJJ/K+|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,c0t#KgQ.  
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支票换现金||兑现to cash a cheque ,)N/2M\B-  
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清理票款to clear a cheque 8GRB6-.h  
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保证兑现to certify a cheque i`Qa7  
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填写支票数额to fill up a cheque ay||yn:  
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支票上划线to cross a cheque '/9q7?[E!  
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开发支票to make out a cheque QhLgFu  
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签发支票，开立支票to draw a cheque||to issue a cheque )m[<lJbw  
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透支支票to overdraw a cheque 2`%a[t@M.  
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背书支票to endorse a cheque GKOl{och  
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请付票款||清付票款to pay a cheque||to honour a cheque #U7pT! Fx  
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支票退票to dishonour a cheque c53:E' g  
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拒付支票to refuse a cheque O:a=94  
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拒付支票to stop payment of a cheque +Mhk<A[s  
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提示要求付款to present for payment >;bym)  
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见票即付持票人payable to bearer c0rU&+:Ry  
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支付指定人payable to order Rg\4#9S JF  
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已过期||无效out of date||stale L6i|5 P  
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请给出票人R/D||refer to drawer U{bv|vF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -y|']I^ &  
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文字与数字不一致words and figures differ >3B{sn}  
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支票 Y<(7
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时间已过account closed r79P|)\  
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更改处应加盖印章alterations require initials 1#7|au%:)  
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时间已过effects not cleared He5y;5  
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停止付款payment stopped l ;A'^  
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支票毁损cheque mutilated -!qjBK,`X  
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汇款||寄钱to remit||to send money { pQJ.QI  
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寄票供取款||支票支付to send a cheque for payment ^E\n^D-RV  
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寄款人a remitter bV2a2#kj  
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收款人a remittee gg^iYTpt  
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国外汇票foreign Bill 2Og 5e  
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国内汇票inland Bill I~YV&12  
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跟单汇票documentary bill 1,$"'lKwt  
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空头汇票accommodation bill TB&IB:4)R  
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原始汇票original bill Whp`\E<<  
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改写||换新票据renewed bill [N~ -9  
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即期汇票sight bill||bill on demand tq~f9EvC  
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…days after date||…days after date…日后付款 W)]&G}U<  
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…months after date||…months after date…月后付款 h`O$L_Z  
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见票后…日付款…days after sight||…days sight ''q;yKpaz  
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见票后…月付款…months after sight||…months sight QQ{*j7i)  
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同组票据set of bills >$CNR*}@  
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单张汇票sola of exchange||sole of exchange DoO ;VF  
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远期汇票usance bill||bill at usance F g):>];<9  
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长期汇票long bill fU%Ys9:wU  
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短期汇票short bill wouk~>Jft  
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逾期汇票overdue bill +"WNG  
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宽限日期days of grace vmfFR  
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电汇telegraphic transfer （T.T） !{(crfXB  
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邮汇postal order||postal note （Am.）||post office order||money order &+oJPpHi\  
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本票promissory note （P/N） O)&ME  
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押汇负责书||押汇保证书letter of hypothecation ^:f)XZ  
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副保||抵押品||付属担保物collateral security ,?%Y*?v  
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担保书trust receipt||letter of indemnity #%OS=.V  
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承兑||认付acceptance ) 54cG  
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单张承兑general acceptance c1*^ \  
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有条件承兑qualified acceptance m #6p= E  
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附条件认付conditional acceptance bsI?=lO  
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部分认付partial acceptance   we*E}U4