[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。   mMhe,8E&  
会计报表statement of account Qw%0<~<  
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往来帐目account current $[=`*m  
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现在往来帐||存款额current accout =g@hh)3wP  
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销货帐account sales /s:akLBaD  
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共同计算帐项joint account m} =<@b:l  
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未决帐项outstanding account wVs |mG"  
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贷方帐项credit account||creditor account ~u-`L+G"6  
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借方帐项debit account||debtor account w@f_TG"Vt  
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应付帐||应付未付帐account payable ~RE`@/wQ]  
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应收帐||应收未收帐account receivable %n c+VL4  
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新交易||新帐new account DFjkp;`1  
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未决帐||老帐old account bm7$DKp#  
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现金帐cash account gA) F  
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流水帐running account If#7SF)n'  
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暂记帐||未定帐suspense account SoY&R=  
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过期帐||延滞帐overdue account||pastdue account Rx<pV_|H,  
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杂项帐户sundry account #,;k>2j0  
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详细帐单||明细表detail account _B[(/wY  
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呆帐bad account ,O+7nByi[V  
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会计项目title of account o_5@R
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会计薄||帐薄account-book -wt2ydzos  
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营业报告书||损益计算表account of budiness||business report 5W48z%MN  
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借贷细帐||交验帐account rendered L5W>in5(  
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明细帐account stated #rwR)9iC0  
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与…银行开立一户头to open an account with $%-?S]6)  
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与…银行建立交易to keep account with #`$7$Y~]  
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继续记帐to keep account ,Mc2dhq  
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与…有交易to have an account with w$4Lu"N:  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account z sPuLn9G  
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清洁帐目||与…停止交易to close ones account with >lmL  
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结帐to close an account k;5}@3iQ  
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清理未付款to ask an account||to demand an account ~0|hobk  
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结清差额to balance the account with su;S)yZb  
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清算to settle an account||to liquidate an account||to square an account >iN%Uz  
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审查帐目||监查帐目to audit an account Ai18]QD-  
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检查帐目to examine an account NfF:[qwh  
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转入A的帐户to charge the amount to As account P'9io!
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以计帐方式付款to pay on account Eo&qc 17)`  
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代理某人||为某人on ones account||on account of one }yDq\5s Q[  
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为自己计算||独立帐目on ones own account Z3>3&|&  
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由某人收益并负风险on ones account and risk||for ones account and risk %uqD\`-  
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由某人负担for ones account||for account of one {<[tYZmj.  
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按某人指示||列入某人帐户by order and for account of one Z; SG<  
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列入5月份帐目for May account 3l(;Pt-yI  
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编入某中帐项下to pass to the account of||to place to the account of C|IQM4  
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寄出清算书to send in an account||to send in render an account !vVjZ  
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支票薄cheque book h Io S#]  
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支票陈票人cheque drawer EJ;0ypbG  
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持票人cheque holder C\^<v&  
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不记名支票cheque to bearer||bearer cheque +'Y(V&  
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记名支票||认人支票cheque to order U[e8K  
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到期支票antedated cheque 6|>\&Y!Q  
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未到期支票postdated cheque )\D40,
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保付支票certified cheque +x9"#0|k;  
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未获兑现支票，退票returned cheque 1S[5#ewB;j  
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横线支票crossed cheque
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普通横线general crossing [N95.aD  
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特别横线special crossing iy.% kHC  
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空白支票blank cheque Dd5xXs+c  
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失效支票，过期支票stale cheque >NH4A_  
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普通支票open cheque 3u?`q%Y-e  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mP)3cc5T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1(%>`=R8  
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支票换现金||兑现to cash a cheque yWv<A^C&  
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清理票款to clear a cheque q4Oxs  
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保证兑现to certify a cheque /]/>jz>  
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填写支票数额to fill up a cheque H:q)^$s  
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支票上划线to cross a cheque %ezb^O_6v  
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开发支票to make out a cheque >:F,-cx<  
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签发支票，开立支票to draw a cheque||to issue a cheque ;m@1Ec@*p  
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透支支票to overdraw a cheque y:[BP4H?y  
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背书支票to endorse a cheque [ME}Cv`?<E  
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请付票款||清付票款to pay a cheque||to honour a cheque ;YK!EMM4!h  
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支票退票to dishonour a cheque kAZC"qM%i  
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拒付支票to refuse a cheque LXHwX*`Y  
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拒付支票to stop payment of a cheque "| Kf'/r  
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提示要求付款to present for payment  28nmQ  
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见票即付持票人payable to bearer z>4D~HX  
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支付指定人payable to order \,>_c  
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已过期||无效out of date||stale `5~7IPl3  
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请给出票人R/D||refer to drawer CV'&4oq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `SCy<w3$+[  
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文字与数字不一致words and figures differ e#tIk;9Xz  
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支票 "X`RQ6~]>  
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时间已过account closed P3G:th@j=  
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更改处应加盖印章alterations require initials M~-h-tG  
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时间已过effects not cleared @8|Gh]\P  
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停止付款payment stopped =nzFd-P  
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支票毁损cheque mutilated VUp. j  
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汇款||寄钱to remit||to send money 6J\q`q(W(  
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寄票供取款||支票支付to send a cheque for payment WHP ;Neb6  
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寄款人a remitter 4f!dYo4L  
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收款人a remittee N`HSE=u>  
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国外汇票foreign Bill RJx{e
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国内汇票inland Bill &Pq\cNYzW  
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跟单汇票documentary bill yX'IZk#_L  
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空头汇票accommodation bill 'irGve x  
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原始汇票original bill c;wA  
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改写||换新票据renewed bill nWGR5*e:  
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即期汇票sight bill||bill on demand 4gOgWBv  
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…days after date||…days after date…日后付款 E*k([ZL  
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…months after date||…months after date…月后付款 E eB3 }  
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见票后…日付款…days after sight||…days sight u!Bk,}CE`  
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见票后…月付款…months after sight||…months sight K]<u8eF  
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同组票据set of bills KjOi(YUnq7  
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单张汇票sola of exchange||sole of exchange XWtiwf'K  
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远期汇票usance bill||bill at usance iBoEZEHjw  
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长期汇票long bill 2-mQt_ i  
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短期汇票short bill 9m8ee&,  
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逾期汇票overdue bill zvr\36  
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宽限日期days of grace M<(u A'  
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电汇telegraphic transfer （T.T） |zpx)8Q  
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邮汇postal order||postal note （Am.）||post office order||money order r)b<{u=]  
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本票promissory note （P/N） 0JXqhc9'  
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押汇负责书||押汇保证书letter of hypothecation kG^dqqn6  
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副保||抵押品||付属担保物collateral security &+r4  
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担保书trust receipt||letter of indemnity s'L?;:)dyB  
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承兑||认付acceptance Y {c5  
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单张承兑general acceptance Qb`C)Nh:  
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有条件承兑qualified acceptance <4mQ*6  
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附条件认付conditional acceptance )^ <3\e  
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部分认付partial acceptance   $(q8y/,R*-