[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。   8(zE^W,[8"  
会计报表statement of account d6+$[4w  
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往来帐目account current 1fH2obI~X  
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现在往来帐||存款额current accout )FdS;]  
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销货帐account sales $ucDzf=o  
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共同计算帐项joint account "Cz0r"N  
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未决帐项outstanding account O#@G .~n?  
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贷方帐项credit account||creditor account aGAeRF  
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借方帐项debit account||debtor account 7>V*gV?v  
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应付帐||应付未付帐account payable 6 b1 AIs8  
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应收帐||应收未收帐account receivable ?j;,:n  
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新交易||新帐new account iv ~<me0F  
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未决帐||老帐old account 3UX6Y]E3  
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现金帐cash account c2u* <x  
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流水帐running account KPAvNM  
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暂记帐||未定帐suspense account twox.@"U  
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过期帐||延滞帐overdue account||pastdue account 3T/&T`T+c  
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杂项帐户sundry account &3OV|ly]  
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详细帐单||明细表detail account z%1& t4$  
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呆帐bad account 0Y
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会计项目title of account WXY-]ir.  
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会计薄||帐薄account-book ~9PZ/( '  
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营业报告书||损益计算表account of budiness||business report tXuf!  
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借贷细帐||交验帐account rendered ]:;dJc'  
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明细帐account stated Dr76+9'i  
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与…银行开立一户头to open an account with ;XQ27,K&  
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与…银行建立交易to keep account with ,"F
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继续记帐to keep account [k0/ZfFwV  
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与…有交易to have an account with Qm=iCZ|E^!  
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作成会计帐||有往来帐项to make out an account with nW} s  
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清算||清理债务to make up an account *Hi}FI  
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清洁帐目||与…停止交易to close ones account with w0+X;aId  
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结帐to close an account 8O$LY\G  
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清理未付款to ask an account||to demand an account FE]UqB  
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结清差额to balance the account with znPh7
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清算to settle an account||to liquidate an account||to square an account se i2\l 8q  
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审查帐目||监查帐目to audit an account Yb4
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检查帐目to examine an account U4^c{KWS  
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转入A的帐户to charge the amount to As account ,[t?$Cy;  
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以计帐方式付款to pay on account $A-X3d;'\/  
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代理某人||为某人on ones account||on account of one (XW'1@b  
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为自己计算||独立帐目on ones own account 1}c'UEr%)  
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由某人收益并负风险on ones account and risk||for ones account and risk lZ.lf.{F  
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由某人负担for ones account||for account of one .=TXi<8Brw  
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按某人指示||列入某人帐户by order and for account of one ! CcDA/0  
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列入5月份帐目for May account @R50M (@W  
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编入某中帐项下to pass to the account of||to place to the account of ~{tO8 ]  
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寄出清算书to send in an account||to send in render an account +cqUp6x.  
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支票薄cheque book t#|R"Q#  
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支票陈票人cheque drawer yzp#  
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持票人cheque holder #jg-q|nd  
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不记名支票cheque to bearer||bearer cheque 6,q_M(;c  
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记名支票||认人支票cheque to order # euG$(  
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到期支票antedated cheque V&:x+swt  
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未到期支票postdated cheque $.4A?,d  
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保付支票certified cheque O[t?*m1/  
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未获兑现支票，退票returned cheque 6c-3+,Y"#  
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横线支票crossed cheque TU^ZvAO&  
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普通横线general crossing %AA&n*m  
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特别横线special crossing SkmTW@v  
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空白支票blank cheque T.;{f{  
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失效支票，过期支票stale cheque 4E5;wH  
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普通支票open cheque aq_K,li#w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G4SA u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fEL 9J{  
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支票换现金||兑现to cash a cheque . KLEx]f.  
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清理票款to clear a cheque u>9` ?O44  
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保证兑现to certify a cheque C3W4:kbau  
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填写支票数额to fill up a cheque tWy. Gz\  
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支票上划线to cross a cheque *`"+J_   
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开发支票to make out a cheque @6~lZgXOV[  
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签发支票，开立支票to draw a cheque||to issue a cheque ni{'V4A  
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透支支票to overdraw a cheque uc+{<E3,%  
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背书支票to endorse a cheque _N|%i J5  
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请付票款||清付票款to pay a cheque||to honour a cheque 7P3pjgh  
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支票退票to dishonour a cheque \;N+PE  
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拒付支票to refuse a cheque 5n2!Y\  
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拒付支票to stop payment of a cheque X,VI5$  
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提示要求付款to present for payment ;iX~3[]  
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见票即付持票人payable to bearer <J+Oh\8tad  
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支付指定人payable to order
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已过期||无效out of date||stale -(TC'  
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请给出票人R/D||refer to drawer ZPw4S2yw3.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _@>*]g  
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文字与数字不一致words and figures differ cwvJH&%0  
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时间已过account closed p]S'pzh  
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更改处应加盖印章alterations require initials UNb7WN  
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时间已过effects not cleared [7.Num_L  
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停止付款payment stopped <#BK(W~$  
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支票毁损cheque mutilated 4S4MQ  
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汇款||寄钱to remit||to send money <FkaH8,7  
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寄票供取款||支票支付to send a cheque for payment OcF_x/#  
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寄款人a remitter ^-?^iWQG  
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收款人a remittee _gK}Gi?|  
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国外汇票foreign Bill w;$elXP|  
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国内汇票inland Bill 4 w*m]D{  
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跟单汇票documentary bill [ %LGiCU]  
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空头汇票accommodation bill ql.[Uq  
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原始汇票original bill 0*P-/)o x  
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改写||换新票据renewed bill ZiKO|U@/  
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即期汇票sight bill||bill on demand Qj /H$  
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…days after date||…days after date…日后付款 , =*^XlO=c  
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…months after date||…months after date…月后付款 S~z$=IiB  
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见票后…日付款…days after sight||…days sight -{?xl*D  
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见票后…月付款…months after sight||…months sight *mn9CVZ(}M  
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同组票据set of bills # NK{]H$fd  
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单张汇票sola of exchange||sole of exchange ^LSD_R^N  
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远期汇票usance bill||bill at usance `yhc,5M  
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长期汇票long bill ^^
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短期汇票short bill )5<dmK@  
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逾期汇票overdue bill HW6Cz>WxOW  
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宽限日期days of grace jNIz:_c-~  
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电汇telegraphic transfer （T.T） (ke<^sv7!  
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邮汇postal order||postal note （Am.）||post office order||money order !<-+}X+o8$  
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本票promissory note （P/N） fG7-0
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押汇负责书||押汇保证书letter of hypothecation 0wETv  
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副保||抵押品||付属担保物collateral security L GCeYXic  
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担保书trust receipt||letter of indemnity nm,Tng oj  
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承兑||认付acceptance <DdzDbgax  
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单张承兑general acceptance t2%gS" [  
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有条件承兑qualified acceptance ,Hsu;I~  
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附条件认付conditional acceptance 'seuO!5  
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部分认付partial acceptance   7o M] qLF