[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。   >g@@ yR,  
会计报表statement of account `0!%jz=  
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往来帐目account current v$5D&T v  
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现在往来帐||存款额current accout Rtl1eJ-  
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销货帐account sales t'.:"H8BI  
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共同计算帐项joint account \0&$n  
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未决帐项outstanding account LZE9]Gd  
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贷方帐项credit account||creditor account 6k<3,`VV|  
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借方帐项debit account||debtor account ,\d03wha  
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应付帐||应付未付帐account payable If8 ^  

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应收帐||应收未收帐account receivable 0 wDhX  
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新交易||新帐new account K2V? [O#  
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未决帐||老帐old account mmCGIX  
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现金帐cash account \{ C ~B;=  
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流水帐running account w7vQ6j
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暂记帐||未定帐suspense account O~6AX)|&=  
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过期帐||延滞帐overdue account||pastdue account '] _7Xa'  
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杂项帐户sundry account BAT.>  
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详细帐单||明细表detail account w[EE A_\  
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呆帐bad account Lg2PP#r  
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会计项目title of account 4e?cW&  
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会计薄||帐薄account-book m}6>F0Kv  
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营业报告书||损益计算表account of budiness||business report E|6@h8#  
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借贷细帐||交验帐account rendered = 2}bQW  
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明细帐account stated !yKrA|w1  
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与…银行开立一户头to open an account with 1D~B\=LL}  
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与…银行建立交易to keep account with ~BBh4t&  
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继续记帐to keep account HEK?z|Ne  
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与…有交易to have an account with mxwG~a'_  
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作成会计帐||有往来帐项to make out an account with HDs8M  
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清算||清理债务to make up an account FGpV ]p  
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清洁帐目||与…停止交易to close ones account with 4%u\dTg/B  
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结帐to close an account ]\3<UL  
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清理未付款to ask an account||to demand an account 8BnsYy)j  
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结清差额to balance the account with YD5mJ[1t"2  
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清算to settle an account||to liquidate an account||to square an account R~#&xfMd.  
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审查帐目||监查帐目to audit an account 4&B|rf  
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检查帐目to examine an account jZqCM{  
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转入A的帐户to charge the amount to As account ?"p.Gy)  
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以计帐方式付款to pay on account LlbE]_Z!U%  
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代理某人||为某人on ones account||on account of one mFBuKp+0)h  
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为自己计算||独立帐目on ones own account QV=|' S  
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由某人收益并负风险on ones account and risk||for ones account and risk 12bztlv  
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由某人负担for ones account||for account of one zUJPINDb  
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按某人指示||列入某人帐户by order and for account of one ujbJ&p   
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列入5月份帐目for May account hKN/&P^  
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编入某中帐项下to pass to the account of||to place to the account of f,8PPJ:,  
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寄出清算书to send in an account||to send in render an account S~.%G)R  
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支票薄cheque book A
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支票陈票人cheque drawer Uy{ZK*c8i  
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持票人cheque holder RVa{%  
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不记名支票cheque to bearer||bearer cheque WD?COUEox  
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记名支票||认人支票cheque to order LKu ,H  
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到期支票antedated cheque NpF)|Ppb{  
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未到期支票postdated cheque bODyJ7=[  
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保付支票certified cheque 2B=+p83<  
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未获兑现支票，退票returned cheque MF.$E?_R  
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横线支票crossed cheque >7nOR  
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普通横线general crossing wlfq$h p  
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特别横线special crossing Rln@9muXA  
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空白支票blank cheque Z^ }4bR]  
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失效支票，过期支票stale cheque ueV,p?Wo  
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普通支票open cheque OK=ANQjs(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X16r$~Pb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @w@ `-1  
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支票换现金||兑现to cash a cheque T,fDH!a  
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清理票款to clear a cheque &(,-:"{pNR  
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保证兑现to certify a cheque Kzf^ras4u  
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填写支票数额to fill up a cheque rWD*DmY@"  
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支票上划线to cross a cheque +tvWp>T+  
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开发支票to make out a cheque B{\qYL/~  
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签发支票，开立支票to draw a cheque||to issue a cheque h;S?  
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透支支票to overdraw a cheque mv\S1[<T  
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背书支票to endorse a cheque  D/]  
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请付票款||清付票款to pay a cheque||to honour a cheque SQJ }$#=  
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支票退票to dishonour a cheque vfP
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拒付支票to refuse a cheque Lc5I?}:;L  
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拒付支票to stop payment of a cheque b?deZ2"L#  
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提示要求付款to present for payment \YrvH  
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见票即付持票人payable to bearer YqNI:znm-  
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支付指定人payable to order +#MQ8d  
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已过期||无效out of date||stale &=`6- J  
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请给出票人R/D||refer to drawer #) bqn|0l
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  Jl |^  
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文字与数字不一致words and figures differ 7$jO3J  
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支票 vg ^&j0  
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时间已过account closed rtY4B~_  
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更改处应加盖印章alterations require initials os~}5QJ  
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时间已过effects not cleared  Im8c  
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停止付款payment stopped Vuu_Sd  
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支票毁损cheque mutilated baL-~`(T  
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汇款||寄钱to remit||to send money l5bd);Ltq  
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寄票供取款||支票支付to send a cheque for payment dxIt.h  
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寄款人a remitter fW'U7&O  
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收款人a remittee !j|93*  
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国外汇票foreign Bill "p{cz(  
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国内汇票inland Bill U'tfsf/V  
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跟单汇票documentary bill F]SA1ry  
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空头汇票accommodation bill HX3R@^vo  
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原始汇票original bill =(~UK9`  
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改写||换新票据renewed bill iJrF$Xw  
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即期汇票sight bill||bill on demand :OVre*j  
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…days after date||…days after date…日后付款 2h6<'2'o1  
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…months after date||…months after date…月后付款 R`F54?th  
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见票后…日付款…days after sight||…days sight X&[S.$_U  
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见票后…月付款…months after sight||…months sight ,{HxX0  
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同组票据set of bills cD]#
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单张汇票sola of exchange||sole of exchange W>J1JaO  
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远期汇票usance bill||bill at usance pzcof#2  
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长期汇票long bill dW#?{n-H<  
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短期汇票short bill hpzDQ6-Y  
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逾期汇票overdue bill Tu-I".d+  
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宽限日期days of grace )C%S`d<%,  
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电汇telegraphic transfer （T.T） l8RKwECdPn  
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邮汇postal order||postal note （Am.）||post office order||money order `lN Z|U  
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本票promissory note （P/N） +M.!_2t$2  
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押汇负责书||押汇保证书letter of hypothecation d6{
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副保||抵押品||付属担保物collateral security 8AIAv_ g  
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担保书trust receipt||letter of indemnity G?v]|wdI  
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承兑||认付acceptance a~O](/+p;  
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单张承兑general acceptance MI*@^{G  
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有条件承兑qualified acceptance H"%SzU  
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附条件认付conditional acceptance =-8y=  
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部分认付partial acceptance   ,: 4+hJ<q