[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? 01Z  
会计报表statement of account +3J<vM}dy  
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往来帐目account current qoOwR[NDcq  
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现在往来帐||存款额current accout `hdff0  
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销货帐account sales [T,Hpt  
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共同计算帐项joint account lg8@^Pm$r;  
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未决帐项outstanding account jU~ x^Y  
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贷方帐项credit account||creditor account T- _))  
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借方帐项debit account||debtor account 3qn_9f]  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable }x\#u
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新交易||新帐new account ~abyjM  
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未决帐||老帐old account v}N\z 2A  
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现金帐cash account 9Y'pT.Gyb  
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流水帐running account erW2>^My  
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暂记帐||未定帐suspense account On}1&!{1]  
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过期帐||延滞帐overdue account||pastdue account W/bW=.d Jd  
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杂项帐户sundry account A~PR  
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详细帐单||明细表detail account k\.9iI'6  
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呆帐bad account 8#yu.\N.xt  
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会计项目title of account &|{1Ws  
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会计薄||帐薄account-book ?h&XIM(  
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营业报告书||损益计算表account of budiness||business report 8xO   
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借贷细帐||交验帐account rendered " _2k3  
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明细帐account stated t|>zke!'  
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与…银行开立一户头to open an account with (0NffM1  
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与…银行建立交易to keep account with 6/8K2_UeoW  
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继续记帐to keep account =%7drBoD  
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与…有交易to have an account with 9Y,JYc#  
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作成会计帐||有往来帐项to make out an account with 7{F\b  
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清算||清理债务to make up an account fmz"Zg9=  
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清洁帐目||与…停止交易to close ones account with TRm#H$  
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结帐to close an account 9!_,A d;3  
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清理未付款to ask an account||to demand an account i=Qy?aU?  
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结清差额to balance the account with vkE`T5??  
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清算to settle an account||to liquidate an account||to square an account +LRKS  
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审查帐目||监查帐目to audit an account `}?;Ow&2CY  
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检查帐目to examine an account n2mO-ZXud  
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转入A的帐户to charge the amount to As account K KB+o)*W  

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以计帐方式付款to pay on account &gp&i?%X9b  
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代理某人||为某人on ones account||on account of one ,4Q4{Tx  
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为自己计算||独立帐目on ones own account @U_CnhPQq  
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由某人收益并负风险on ones account and risk||for ones account and risk f'=u`*(b7  
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由某人负担for ones account||for account of one E2dM0r<]  
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按某人指示||列入某人帐户by order and for account of one tDRR3=9pX  
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列入5月份帐目for May account 8* A%k1+  
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编入某中帐项下to pass to the account of||to place to the account of p^8a<e?f~f  
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寄出清算书to send in an account||to send in render an account o-rX4=T  
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支票薄cheque book H7Q$k4\l  
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支票陈票人cheque drawer r-y;"h'  
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持票人cheque holder ;z4J)qw  
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不记名支票cheque to bearer||bearer cheque m54>}  
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记名支票||认人支票cheque to order _{jC?rzb  
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到期支票antedated cheque ?>B?*IK!  
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未到期支票postdated cheque -yf8  
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保付支票certified cheque
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未获兑现支票，退票returned cheque "kP,v&n  
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横线支票crossed cheque YD[HBF)~j  
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普通横线general crossing %4nf(|8n  
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特别横线special crossing n}UJ-\$  
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空白支票blank cheque l6bY!I>  
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失效支票，过期支票stale cheque ESB^"|9  
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普通支票open cheque >T]9.`xhK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JH\:9B+:L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p/(Z2N"  
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支票换现金||兑现to cash a cheque :2KHiT5  
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清理票款to clear a cheque
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保证兑现to certify a cheque xmnBG4,f  
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填写支票数额to fill up a cheque 4"@;.C""  
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支票上划线to cross a cheque 6agq^wI  
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开发支票to make out a cheque ~+1mH  
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签发支票，开立支票to draw a cheque||to issue a cheque pK-tj  
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透支支票to overdraw a cheque PR"x&JG@  
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背书支票to endorse a cheque :lXY% [!6P  
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请付票款||清付票款to pay a cheque||to honour a cheque 0JtM|Mg  

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支票退票to dishonour a cheque u)Kiw
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拒付支票to refuse a cheque ynw(wSH=  
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拒付支票to stop payment of a cheque WD\ Yx~o  
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提示要求付款to present for payment zlP{1z;nV  
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见票即付持票人payable to bearer &iWTf K7  
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支付指定人payable to order _w\i~To!  
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已过期||无效out of date||stale d:iJUVpr  
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请给出票人R/D||refer to drawer &Ih}"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qN1fWU#$  
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文字与数字不一致words and figures differ s@$0!8sxm  
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支票 jMBMqQNU  
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时间已过account closed Z[VrRT,\c  
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更改处应加盖印章alterations require initials 93D
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时间已过effects not cleared ShVR{gIs  
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停止付款payment stopped *YH!L{y  
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支票毁损cheque mutilated i[LnU#+  
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汇款||寄钱to remit||to send money ea @ H  
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寄票供取款||支票支付to send a cheque for payment <t!0{FJ  
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寄款人a remitter Zjn1,\(t~u  
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收款人a remittee *;Q#UH  
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国外汇票foreign Bill c99|+i
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国内汇票inland Bill f#AuZ]h  
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跟单汇票documentary bill GCQOjqiR  
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空头汇票accommodation bill >op/<?<  
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原始汇票original bill SK/}bZ;f  
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改写||换新票据renewed bill [Z'4YXS  
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即期汇票sight bill||bill on demand nWYfe-zQxg  
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…days after date||…days after date…日后付款 PMQ31f/zf  
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…months after date||…months after date…月后付款 h9c7P@29  
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见票后…日付款…days after sight||…days sight A}pe>ja  
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见票后…月付款…months after sight||…months sight ;' 'S};  
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同组票据set of bills '
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单张汇票sola of exchange||sole of exchange NlG!_D"(y  
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远期汇票usance bill||bill at usance giddM2 '  
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长期汇票long bill V SH64  
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短期汇票short bill 9VTE?,  
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逾期汇票overdue bill
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宽限日期days of grace dG]s_lb9H  
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电汇telegraphic transfer （T.T） pK2n'4 C  
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邮汇postal order||postal note （Am.）||post office order||money order h<2O+"^  
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本票promissory note （P/N） !;C *Wsp}  
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押汇负责书||押汇保证书letter of hypothecation F_Mi/pB^`9  
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副保||抵押品||付属担保物collateral security AJH-V 6  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance rj].bGQ,+  
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单张承兑general acceptance D~Y3\KP  
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有条件承兑qualified acceptance #_bSWV4  
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附条件认付conditional acceptance obE_`u l#  
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部分认付partial acceptance   ATU 2\Y