[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。   ,m3e?j@;r  
会计报表statement of account z+{,WHjo  
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往来帐目account current XOP"Px@  
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现在往来帐||存款额current accout dihjpI_  
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销货帐account sales DOS0;^f  
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共同计算帐项joint account df}r% i  
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未决帐项outstanding account gmKGy@]
 
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贷方帐项credit account||creditor account ipnV$!z   
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借方帐项debit account||debtor account ^nJyo:DO;  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable b \KL;H/  
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新交易||新帐new account e1(Q(3  
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未决帐||老帐old account :NHH Dl  
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现金帐cash account RpWTp
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流水帐running account [ylsz?  
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暂记帐||未定帐suspense account 4a0:2 kIKa  
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过期帐||延滞帐overdue account||pastdue account t"h
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杂项帐户sundry account />¬$>  
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详细帐单||明细表detail account yKYUsp  
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呆帐bad account rg0
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会计项目title of account Cm$.<CV  
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会计薄||帐薄account-book a QI^^$9g  
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营业报告书||损益计算表account of budiness||business report uwRr LF  
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借贷细帐||交验帐account rendered [M.f-x:  
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明细帐account stated \Mg`(,kwe  
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与…银行开立一户头to open an account with {]"]uT#  
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与…银行建立交易to keep account with V([~r,  
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继续记帐to keep account *3T|
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与…有交易to have an account with L`th7d"  
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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 54rkC/B>  
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清洁帐目||与…停止交易to close ones account with Me6+~"am/  
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结帐to close an account OgF+OS  
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清理未付款to ask an account||to demand an account ;Ag 3c+  
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结清差额to balance the account with "*,XL uv>  
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清算to settle an account||to liquidate an account||to square an account erVO|<%=R  
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审查帐目||监查帐目to audit an account 1 xv8gC:6  
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检查帐目to examine an account Agrp(i"\@  
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转入A的帐户to charge the amount to As account 7OjR._@  
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以计帐方式付款to pay on account W d0NT@  
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代理某人||为某人on ones account||on account of one Qv-@Zt!8  
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为自己计算||独立帐目on ones own account %p X6QRt?  
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由某人收益并负风险on ones account and risk||for ones account and risk :a: l j  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one hVUP4 A  
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列入5月份帐目for May account \ u_ui  
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编入某中帐项下to pass to the account of||to place to the account of @* il3h,  
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寄出清算书to send in an account||to send in render an account Lr`
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支票薄cheque book gT/@dVV  
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支票陈票人cheque drawer eiJ2NwR\w  
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持票人cheque holder ?|e'Gbb_  
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不记名支票cheque to bearer||bearer cheque 2BCtJ`S`  
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记名支票||认人支票cheque to order =uDgzdDyE  
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到期支票antedated cheque ny-7P;->8  
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未到期支票postdated cheque Q !qrNa6  
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保付支票certified cheque \Ep0J $ #o  
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未获兑现支票，退票returned cheque OdI\B   
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横线支票crossed cheque j'i0*"x  
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普通横线general crossing FI8Oz,  
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特别横线special crossing  QH]M  
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空白支票blank cheque ECa$vvK m  
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失效支票，过期支票stale cheque mYB`)M*Y  
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普通支票open cheque zT~B6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pO<-.,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KRsAv^']  
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支票换现金||兑现to cash a cheque &K^MNd  
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清理票款to clear a cheque ~$O1`IT  
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保证兑现to certify a cheque `29TY&p+"  
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填写支票数额to fill up a cheque k7_I$<YDj  
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支票上划线to cross a cheque IN^9uL]B  
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开发支票to make out a cheque w'Z!;4E0  
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签发支票，开立支票to draw a cheque||to issue a cheque a ib}`l  
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透支支票to overdraw a cheque ^6/j_G  
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背书支票to endorse a cheque 6i@ub%qq  
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请付票款||清付票款to pay a cheque||to honour a cheque eFQQW`J  
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支票退票to dishonour a cheque O OlTrLL  
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拒付支票to refuse a cheque 5]"BRn1*  
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拒付支票to stop payment of a cheque N2~$rpU3  
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提示要求付款to present for payment 7u%a/<  
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见票即付持票人payable to bearer u7k|7e=xk  
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支付指定人payable to order fcAIg(vW  
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已过期||无效out of date||stale ?iln<%G  
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请给出票人R/D||refer to drawer ]bfqcmh<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $r"A@69^RS  
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文字与数字不一致words and figures differ 1l]C5P}E  
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支票 " dT>KQ  
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时间已过account closed <3Fz>}V32  
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更改处应加盖印章alterations require initials .Cfp'u%\;  
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时间已过effects not cleared 'fl(N2t  
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停止付款payment stopped vrO
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支票毁损cheque mutilated "s;ci~$  
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汇款||寄钱to remit||to send money hOn  
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寄票供取款||支票支付to send a cheque for payment CwB] )QV?  
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寄款人a remitter dL(4
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收款人a remittee b8e*Pv/  
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国外汇票foreign Bill >!<V\ Fj1  
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国内汇票inland Bill xNx`J@xt$  
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跟单汇票documentary bill 2t.fD@  
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空头汇票accommodation bill i'9eKO  
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原始汇票original bill a3*.,%d  
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改写||换新票据renewed bill 2Sv>C `FMU  
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即期汇票sight bill||bill on demand t<8z08  
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…days after date||…days after date…日后付款 ;%M2x5  
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…months after date||…months after date…月后付款 tP -5  
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见票后…日付款…days after sight||…days sight -i2D#i'  
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见票后…月付款…months after sight||…months sight V,`!rJ  
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同组票据set of bills eUi> Mp  
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单张汇票sola of exchange||sole of exchange A&xab  
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远期汇票usance bill||bill at usance )*"T  
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长期汇票long bill B
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短期汇票short bill 3U :YA&K(  
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逾期汇票overdue bill u?LW+o  
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宽限日期days of grace U^vUdM"  
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电汇telegraphic transfer （T.T） dm/-}  
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邮汇postal order||postal note （Am.）||post office order||money order [a#?}((  
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本票promissory note （P/N） v Ie=wf~D`  
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押汇负责书||押汇保证书letter of hypothecation N2+mN0k;  
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副保||抵押品||付属担保物collateral security (Von;U  
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担保书trust receipt||letter of indemnity DjevX7Q  
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承兑||认付acceptance &V^  
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单张承兑general acceptance  8o%<.]   
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有条件承兑qualified acceptance HlOAo:8'  
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附条件认付conditional acceptance !DY2{Wb  
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部分认付partial acceptance   On2Vf*G@|