[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。   !<6wrOMaO  
会计报表statement of account )LhO}zQ  
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往来帐目account current m[7:p{  
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现在往来帐||存款额current accout 9FLn7Y  
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销货帐account sales r;T /  
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共同计算帐项joint account xA5$!Oq7  
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未决帐项outstanding account .M{[J]H`t  
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贷方帐项credit account||creditor account Yr=mLT|JN  
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借方帐项debit account||debtor account QPcB_wUqu  
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应付帐||应付未付帐account payable )x7hhEk=^  
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应收帐||应收未收帐account receivable /_a *C.a6  
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新交易||新帐new account VT7NWTJ,  
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未决帐||老帐old account "y0A<- ~  
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现金帐cash account U
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流水帐running account B,Brmn  
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暂记帐||未定帐suspense account 1W[(+TZ&s  
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过期帐||延滞帐overdue account||pastdue account 6w;|-/:`  
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杂项帐户sundry account Dg+d=I?  
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详细帐单||明细表detail account lh_zZ!)g  
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呆帐bad account c.Z4f
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会计项目title of account |uBC0f  
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会计薄||帐薄account-book ;w(1Ydo  
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营业报告书||损益计算表account of budiness||business report =Fy8rTdk6r  
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借贷细帐||交验帐account rendered qU*&49X  
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明细帐account stated "ak9LZQ9z  
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与…银行开立一户头to open an account with 'Sy *'&  
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与…银行建立交易to keep account with OrEuQ-,i@  
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继续记帐to keep account *8.@aX3  
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与…有交易to have an account with pNE\@U|4E  
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作成会计帐||有往来帐项to make out an account with A: bPIXb  
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清算||清理债务to make up an account ' q<EZ{  
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清洁帐目||与…停止交易to close ones account with ca/o#9:N`:  
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结帐to close an account ezr\T  
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清理未付款to ask an account||to demand an account yI.}3y{^5  
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结清差额to balance the account with p37zz4  
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清算to settle an account||to liquidate an account||to square an account A!ioji+{[  
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审查帐目||监查帐目to audit an account -4?xwz9o$7  
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检查帐目to examine an account P('t6MVlT  
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转入A的帐户to charge the amount to As account $K?T=a;z  
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以计帐方式付款to pay on account &N"'7bK6n  
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代理某人||为某人on ones account||on account of one Dh&:-  
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为自己计算||独立帐目on ones own account DHm[8 Qp  
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由某人收益并负风险on ones account and risk||for ones account and risk %XJQ0CE<(  
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由某人负担for ones account||for account of one cc|CC Zl  
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按某人指示||列入某人帐户by order and for account of one i1qS ns  
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列入5月份帐目for May account [3j$ 4rP  
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编入某中帐项下to pass to the account of||to place to the account of 2#z=zd  
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寄出清算书to send in an account||to send in render an account ?SC3Vzr  
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支票薄cheque book 9v~1We;{$  
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支票陈票人cheque drawer KHvIN}V5?3  
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持票人cheque holder 0/ut:RV0  
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不记名支票cheque to bearer||bearer cheque 7egq4gN]2Y  
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记名支票||认人支票cheque to order ('=Z}~  
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到期支票antedated cheque M9gOoYf,~  
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未到期支票postdated cheque 8pqs?L@W  
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保付支票certified cheque RF:04d  
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未获兑现支票，退票returned cheque J2m"1gq,  
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横线支票crossed cheque n[|6khOL-  
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普通横线general crossing vHS2q >  
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特别横线special crossing "TfI+QgLF  
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空白支票blank cheque m^Glc?g<  
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失效支票，过期支票stale cheque +Juh:1H  
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普通支票open cheque tF^g<)S;t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9Sz7\W0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JaI Kjn  
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支票换现金||兑现to cash a cheque Wo!;K|~P  
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清理票款to clear a cheque 'mE^5K  
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保证兑现to certify a cheque ^_W40/c3  
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填写支票数额to fill up a cheque )R &,'`\  
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支票上划线to cross a cheque Q4Q pn  
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开发支票to make out a cheque jDX>izg;V  
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签发支票，开立支票to draw a cheque||to issue a cheque dYF=c  
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透支支票to overdraw a cheque JN(-.8<  
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背书支票to endorse a cheque +}JM&bfK  
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请付票款||清付票款to pay a cheque||to honour a cheque Ia4)uV8  
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支票退票to dishonour a cheque eR;!(Oy=A  
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拒付支票to refuse a cheque :dwt 1>  
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拒付支票to stop payment of a cheque lm0N5(XP  
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提示要求付款to present for payment [*4fwk^  
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见票即付持票人payable to bearer Nn
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支付指定人payable to order DuF"*R~et  
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已过期||无效out of date||stale r'4:)~]s  
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请给出票人R/D||refer to drawer "484n/D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds diT=x52  
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文字与数字不一致words and figures differ ajH"Jy3A  
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支票 .*/Fucr  
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时间已过account closed g@
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更改处应加盖印章alterations require initials j`>^1Q  
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时间已过effects not cleared 47>>4_Hz  
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停止付款payment stopped <[~,uR7  
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支票毁损cheque mutilated au@a8MP  
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汇款||寄钱to remit||to send money a[!%Ld  
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寄票供取款||支票支付to send a cheque for payment m_NCx]#e   
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寄款人a remitter L"+
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收款人a remittee I/J7rkf  
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国外汇票foreign Bill -0uV z)  
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国内汇票inland Bill hVpCB,  
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跟单汇票documentary bill @* ust>7  
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空头汇票accommodation bill |UnUG  
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原始汇票original bill ~p1EF;4#  
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改写||换新票据renewed bill ,L> ar)B  
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即期汇票sight bill||bill on demand A#wEuX=[  
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…days after date||…days after date…日后付款 gxNL_(A  
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…months after date||…months after date…月后付款 nSx8E7 |V  
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见票后…日付款…days after sight||…days sight \;5\
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见票后…月付款…months after sight||…months sight vsB*rP=  
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同组票据set of bills ]$-cMX  
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单张汇票sola of exchange||sole of exchange 6c4&VW
  
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远期汇票usance bill||bill at usance }Rvm &?~O  
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长期汇票long bill ]w).8=I  
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短期汇票short bill -XK0KYhgW  
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逾期汇票overdue bill fN%jJ-[d  
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宽限日期days of grace 2/P"7A=<  
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电汇telegraphic transfer （T.T） 8kL4~(hY  
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邮汇postal order||postal note （Am.）||post office order||money order hn)a@  
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本票promissory note （P/N） /TQ}} YVw  
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押汇负责书||押汇保证书letter of hypothecation zJlQ_U-!  
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副保||抵押品||付属担保物collateral security m`?MV\^  
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担保书trust receipt||letter of indemnity SjEAuRDvUz  
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承兑||认付acceptance Oc?+M 5  
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单张承兑general acceptance q~K(]Ya/  
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有条件承兑qualified acceptance {NM+Oj,~'  
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附条件认付conditional acceptance U_yE&6 T  
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部分认付partial acceptance   h #Z4pN8T3