[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。   !0Mx Bem  
会计报表statement of account +e87/\5  
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往来帐目account current Vm*E^ v  
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现在往来帐||存款额current accout PNs*+/-S  
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销货帐account sales 0g`$ Dap  
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共同计算帐项joint account !kS/Ei  
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未决帐项outstanding account KK}ox%j  
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贷方帐项credit account||creditor account ='t}d>l  
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借方帐项debit account||debtor account )`BKEaf  
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应付帐||应付未付帐account payable 82M`sk3.  
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应收帐||应收未收帐account receivable WDi2m"  
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新交易||新帐new account ox*>HkV  
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未决帐||老帐old account 7^7Jh&b)/  
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现金帐cash account tZG l^mA"g  
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流水帐running account \U3v5|Q  
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暂记帐||未定帐suspense account RGL2S]UFs  
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过期帐||延滞帐overdue account||pastdue account \zcR75  
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杂项帐户sundry account fy$?~Ji&  
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详细帐单||明细表detail account /,_m\JkwL  
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呆帐bad account 7=D,D+f  
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会计项目title of account bZ_TW9mq  
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会计薄||帐薄account-book =P%&]5ts  
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营业报告书||损益计算表account of budiness||business report J?dLI_{<  
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借贷细帐||交验帐account rendered Z+u.LXc|c  
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明细帐account stated ZSs@9ej  
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与…银行开立一户头to open an account with co~NXpqg  
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与…银行建立交易to keep account with )|vy}Jf7  
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继续记帐to keep account [@ev%x,  
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与…有交易to have an account with p0WUF\ "  
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作成会计帐||有往来帐项to make out an account with tj'~RQvO  

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清算||清理债务to make up an account a_V\[V{R=  
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清洁帐目||与…停止交易to close ones account with 2 4+  
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结帐to close an account KCW2 UyE]  
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清理未付款to ask an account||to demand an account 1,%`vlYv  
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结清差额to balance the account with -dixiJ
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清算to settle an account||to liquidate an account||to square an account 1oej<67PdJ  
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审查帐目||监查帐目to audit an account Ik$$Tn&;  
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检查帐目to examine an account >)u;X  
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转入A的帐户to charge the amount to As account xqzeBLU  
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以计帐方式付款to pay on account "00j
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代理某人||为某人on ones account||on account of one A7Ql%$v7^  
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为自己计算||独立帐目on ones own account j~k,d .17M  
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由某人收益并负风险on ones account and risk||for ones account and risk X\h.@+f=  
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由某人负担for ones account||for account of one + +}!Gfc?s  
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按某人指示||列入某人帐户by order and for account of one >K9Ia4I,  
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列入5月份帐目for May account $pES>>P  
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编入某中帐项下to pass to the account of||to place to the account of }gkLO TJ/,  
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寄出清算书to send in an account||to send in render an account ,ErfTg&^  
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支票薄cheque book xJCxzJ  
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支票陈票人cheque drawer F@u7Oel@m  
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持票人cheque holder "N}t =3i$  
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不记名支票cheque to bearer||bearer cheque 2`4m"DtA  
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记名支票||认人支票cheque to order j$)ogG
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到期支票antedated cheque WWu
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未到期支票postdated cheque Pu3oQDldV  
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保付支票certified cheque VRd7H.f,A6  
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未获兑现支票，退票returned cheque fu5L)P^T  
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横线支票crossed cheque hP"2X"kz&  
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普通横线general crossing T-] {gc  
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特别横线special crossing *z~,|DQ(A  
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空白支票blank cheque Jq/itsg  
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失效支票，过期支票stale cheque QEr<(wM-y  
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普通支票open cheque \Bo$ 3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c1Ks{%iA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges od)TQSo  
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支票换现金||兑现to cash a cheque 5 bI:xL}  
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清理票款to clear a cheque KL_/f   
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保证兑现to certify a cheque R%jOgZG  
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填写支票数额to fill up a cheque <e UsMo<  
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支票上划线to cross a cheque H,%bKl#  
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开发支票to make out a cheque FOG{dio  
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签发支票，开立支票to draw a cheque||to issue a cheque __g?xw  
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透支支票to overdraw a cheque 3;v)f":[  
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背书支票to endorse a cheque oLoc jj~T  
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请付票款||清付票款to pay a cheque||to honour a cheque *HD(\;i-$  
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支票退票to dishonour a cheque GKo YT{6  
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拒付支票to refuse a cheque V48_aL  
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拒付支票to stop payment of a cheque * P'X[z  
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提示要求付款to present for payment u{4P)DIQ  
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见票即付持票人payable to bearer 3Ws(],Q  
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支付指定人payable to order %f;v$rsZ  
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已过期||无效out of date||stale  cpk\;1&t  
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请给出票人R/D||refer to drawer Py*WHHO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w yxPvI`  
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文字与数字不一致words and figures differ SXsszb:_  
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支票 w#1BHx  
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时间已过account closed 6OE x An8  
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更改处应加盖印章alterations require initials k:n{AoUc  
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时间已过effects not cleared JA{kifu0+  
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停止付款payment stopped ot7f?tF2<J  
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支票毁损cheque mutilated @|\;#$?XW3  
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汇款||寄钱to remit||to send money !ldE9 .  
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寄票供取款||支票支付to send a cheque for payment YQ+8lANC  
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寄款人a remitter ~~Cd9Hzi  
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收款人a remittee !rgXB(  
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国外汇票foreign Bill dw#pObH|`  
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国内汇票inland Bill
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跟单汇票documentary bill DB"z93Mr<K  
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空头汇票accommodation bill w)go79  
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原始汇票original bill 0XE6Hw  
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改写||换新票据renewed bill _ y'g11 \  
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即期汇票sight bill||bill on demand Yk{4 3yw  
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…days after date||…days after date…日后付款 B*`[8kb,  
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…months after date||…months after date…月后付款 SP=8v0  
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见票后…日付款…days after sight||…days sight L.9@rwfI  
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见票后…月付款…months after sight||…months sight *wdNZ  
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同组票据set of bills NljcHe}Qy  
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单张汇票sola of exchange||sole of exchange 06af{FXsGb  
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远期汇票usance bill||bill at usance %B>>J%  
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长期汇票long bill +nFC&~q  
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短期汇票short bill + VhD]!  
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逾期汇票overdue bill .A6Jj4`-  
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宽限日期days of grace )k6z  
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电汇telegraphic transfer （T.T） d?GB#N|+g  
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邮汇postal order||postal note （Am.）||post office order||money order >` |sBx  
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本票promissory note （P/N） ?
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押汇负责书||押汇保证书letter of hypothecation Z&Z=24q_  
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副保||抵押品||付属担保物collateral security tc<HA7vpt~  
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担保书trust receipt||letter of indemnity Xa=oEG  
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承兑||认付acceptance $tca: b}Mk  
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单张承兑general acceptance Ov~>* [  
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有条件承兑qualified acceptance Ub*O*nre  
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附条件认付conditional acceptance &/]g@^h9  
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部分认付partial acceptance   @6z]Xb