[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。   Sr4/8BZ  
会计报表statement of account |.{[%OJP  
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往来帐目account current }gtkO&  
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现在往来帐||存款额current accout "!z9UiA  
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销货帐account sales +&qj`hA-b  
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共同计算帐项joint account bFwc>  
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未决帐项outstanding account 1zWEK]2.R  
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贷方帐项credit account||creditor account M'}iIO`L  
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借方帐项debit account||debtor account  HV\l86}  
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应付帐||应付未付帐account payable rFU |oDF  
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应收帐||应收未收帐account receivable qb?9i-(  
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新交易||新帐new account 0PT\/imgN  
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未决帐||老帐old account 4.qW ~W{  
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现金帐cash account XfYhLE  
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流水帐running account 2SlOqH1  
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暂记帐||未定帐suspense account 3|9 U`@  
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过期帐||延滞帐overdue account||pastdue account U3 y-cgE  
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杂项帐户sundry account |A%Jx__  
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详细帐单||明细表detail account 3r]N\c  
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呆帐bad account y8|?J\eRy  
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会计项目title of account E0-<-w3'  
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会计薄||帐薄account-book s+l3]Hd  
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营业报告书||损益计算表account of budiness||business report JLFZy\  
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借贷细帐||交验帐account rendered o2vBY]Tj  
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明细帐account stated x{.+i'  
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与…银行开立一户头to open an account with d?Y|w
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与…银行建立交易to keep account with \)'o{l&  
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继续记帐to keep account ?!B
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与…有交易to have an account with @V>BG8Y  
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作成会计帐||有往来帐项to make out an account with N">4I)  
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清算||清理债务to make up an account <QcQ.b  
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清洁帐目||与…停止交易to close ones account with AIU=56+I\  
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结帐to close an account kQt#^pO)  
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清理未付款to ask an account||to demand an account q@(M D3OE  
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结清差额to balance the account with *+|,rcI  
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清算to settle an account||to liquidate an account||to square an account 3Ud{W$Ym  
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审查帐目||监查帐目to audit an account s'4%ZE2Dr  

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检查帐目to examine an account \0 ,8?S  
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转入A的帐户to charge the amount to As account WZ6'"Cz`  
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以计帐方式付款to pay on account 7zcmv"`  
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代理某人||为某人on ones account||on account of one >z|bQW#2  
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为自己计算||独立帐目on ones own account qF3s&WI  
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由某人收益并负风险on ones account and risk||for ones account and risk +k{l]-)1  
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由某人负担for ones account||for account of one fJK;[*&Y  
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按某人指示||列入某人帐户by order and for account of one pqD lg  
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列入5月份帐目for May account qS/ 'Kyp_  
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编入某中帐项下to pass to the account of||to place to the account of 'byao03  
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寄出清算书to send in an account||to send in render an account Bp/k{7  
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支票薄cheque book H8A=]Gq  
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支票陈票人cheque drawer ,GMuq_H  
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持票人cheque holder yHs'E4V`$  
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不记名支票cheque to bearer||bearer cheque (Eo#oX  
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记名支票||认人支票cheque to order v03^  
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到期支票antedated cheque U(\ ^!S1  
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未到期支票postdated cheque vqRW^>~-B  
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保付支票certified cheque @\Yu?_
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未获兑现支票，退票returned cheque {3G2-$yb  
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横线支票crossed cheque B'KZ >jO  
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普通横线general crossing i]IZ0.?Y  
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特别横线special crossing fMIKA
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空白支票blank cheque LE@`TPg$R  
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失效支票，过期支票stale cheque r^!P=BS{  
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普通支票open cheque  P[a\Q`}L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y3pr(w9A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /WE1afe_R  
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支票换现金||兑现to cash a cheque e$y VV#  
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清理票款to clear a cheque y}!}*Qj+/  
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保证兑现to certify a cheque i& ybvTl  
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填写支票数额to fill up a cheque q+Cq&|4 ?2  
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支票上划线to cross a cheque 01" b9`jU  
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开发支票to make out a cheque hIv8A_>@`  
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签发支票，开立支票to draw a cheque||to issue a cheque P\R#!+FgW8  
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透支支票to overdraw a cheque ;VAHgIpx;  
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背书支票to endorse a cheque ).b,KSi  
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请付票款||清付票款to pay a cheque||to honour a cheque .V Cfh+*J#  
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支票退票to dishonour a cheque 96FS-`  
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拒付支票to refuse a cheque gLL8-T[9
 
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拒付支票to stop payment of a cheque nPU=n[t8O  
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提示要求付款to present for payment }[>X}"_e  
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见票即付持票人payable to bearer GF=rGn@,)`  
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支付指定人payable to order DZ7<-SFU  
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已过期||无效out of date||stale i=^!? i  
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请给出票人R/D||refer to drawer  4,]z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f~0CpB*X  
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文字与数字不一致words and figures differ 7H l>UX,|  
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支票 !w;oVPNg  
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时间已过account closed };Oyv7D+b  
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更改处应加盖印章alterations require initials fFYfb4
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时间已过effects not cleared QB.QG!@  
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停止付款payment stopped h0O t>e"  
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支票毁损cheque mutilated {)jTq??  
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汇款||寄钱to remit||to send money y<g1q"F  
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寄票供取款||支票支付to send a cheque for payment 1PB"1.wnd  
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寄款人a remitter `+m:@0&L  
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收款人a remittee dfP4SJqq  
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国外汇票foreign Bill @PT([1C  
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国内汇票inland Bill Kr5(fU  
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跟单汇票documentary bill GEK7q<  
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空头汇票accommodation bill KdBpfPny@  
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原始汇票original bill 5-hnk' ~  
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改写||换新票据renewed bill 0NeIQr1N_  
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即期汇票sight bill||bill on demand lA pZC6Iwk  
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…days after date||…days after date…日后付款 57~y
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…months after date||…months after date…月后付款 /5<=m:  
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见票后…日付款…days after sight||…days sight o]Xt2E  
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见票后…月付款…months after sight||…months sight D#AqZS>B  
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同组票据set of bills ,3!$mQL=  
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单张汇票sola of exchange||sole of exchange mU]VFPr5  
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远期汇票usance bill||bill at usance b8e\(Dww  
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长期汇票long bill s-_D,$ |  
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短期汇票short bill #R{>@]x`  
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逾期汇票overdue bill p" #\E0GM  
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宽限日期days of grace m/1FVC@*  
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电汇telegraphic transfer （T.T） {Q3OT  
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邮汇postal order||postal note （Am.）||post office order||money order Oj;*Gi9E  
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本票promissory note （P/N） a(|6)w-  
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押汇负责书||押汇保证书letter of hypothecation uhh7Ft#H  
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副保||抵押品||付属担保物collateral security -;7 xUNQ  
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担保书trust receipt||letter of indemnity x%l(0K  
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承兑||认付acceptance =mO5~~"W+v  
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单张承兑general acceptance
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有条件承兑qualified acceptance |%C2 cx  
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附条件认付conditional acceptance QN#"c  
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部分认付partial acceptance   J8emz8J