[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。   + eZn  
会计报表statement of account 1vq
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往来帐目account current 1=~##/at  
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现在往来帐||存款额current accout _Pl5?5eZj  
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销货帐account sales Z[\nyj  
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共同计算帐项joint account P4s,N|bs`  
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未决帐项outstanding account #!4 HSBf  
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贷方帐项credit account||creditor account cA!o xti  
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借方帐项debit account||debtor account 5F1P |t#  
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应付帐||应付未付帐account payable KU.F4I8}q  
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应收帐||应收未收帐account receivable __-V_(/b,x  
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新交易||新帐new account &W>%E!F  
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未决帐||老帐old account p8E6_%Rw  
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现金帐cash account ?T8^tGD[  
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流水帐running account 'w`9lIax  
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暂记帐||未定帐suspense account ;PWx#v+vwF  
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过期帐||延滞帐overdue account||pastdue account p4wx&VLi
 
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杂项帐户sundry account K,f- w2!  
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详细帐单||明细表detail account 7DWHADr  
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呆帐bad account D +CP?} /  
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会计项目title of account $/$ 5{<  
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会计薄||帐薄account-book DM3 %+ xY  
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营业报告书||损益计算表account of budiness||business report w8(z\G_0  
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借贷细帐||交验帐account rendered ]}>uvl^l  
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明细帐account stated Ec l/2  
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与…银行开立一户头to open an account with 'XW9+jj)/  
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与…银行建立交易to keep account with R}HNi(%"  
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继续记帐to keep account e&ci\x%  
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与…有交易to have an account with d3tr9B  
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作成会计帐||有往来帐项to make out an account with LV`tnt's  
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清算||清理债务to make up an account 91ndr@*|  
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清洁帐目||与…停止交易to close ones account with pMLTXqL  
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结帐to close an account y4j\y ? T8  
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清理未付款to ask an account||to demand an account o3( :R0  
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结清差额to balance the account with BKk+<#Ti  
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清算to settle an account||to liquidate an account||to square an account <KBS ;t="1  
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审查帐目||监查帐目to audit an account eNu]K,rT  
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检查帐目to examine an account g+3_ $qIQ+  
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转入A的帐户to charge the amount to As account vq:?a  
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以计帐方式付款to pay on account QzVoU |  
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代理某人||为某人on ones account||on account of one /z`.-D(  
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为自己计算||独立帐目on ones own account ^X ~S}MX  
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由某人收益并负风险on ones account and risk||for ones account and risk .~X&BY>qP  
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由某人负担for ones account||for account of one <b-OdOg  
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按某人指示||列入某人帐户by order and for account of one 17#t7Yk  
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列入5月份帐目for May account g[N3jt@  
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编入某中帐项下to pass to the account of||to place to the account of m=rMx]k  
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寄出清算书to send in an account||to send in render an account +]p/.-Uw  
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支票薄cheque book $}B&u)  
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支票陈票人cheque drawer Vg}+w Nt5  
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持票人cheque holder `jec|i@oO  
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不记名支票cheque to bearer||bearer cheque ZEs^b  
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记名支票||认人支票cheque to order KQ ^E\,@o  
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到期支票antedated cheque &FG0v<f5Pv  

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未到期支票postdated cheque 2 ,krVb?<  
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保付支票certified cheque vhzz(UPUt  
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未获兑现支票，退票returned cheque W6):IW(E  
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横线支票crossed cheque tMXNi
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普通横线general crossing _+Z5qUmQ  
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特别横线special crossing I8|"h8\  
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空白支票blank cheque r.c:QY$  
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失效支票，过期支票stale cheque 7>F[7_  
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普通支票open cheque &Lbwx&!0b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "sWsK %  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Eo6qC?5<  
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支票换现金||兑现to cash a cheque / %) (Uz  
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清理票款to clear a cheque ;|W:,a{kS  
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保证兑现to certify a cheque b5ul|p  
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填写支票数额to fill up a cheque wWSE[S$V  
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支票上划线to cross a cheque )*
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开发支票to make out a cheque ly6dl
 
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签发支票，开立支票to draw a cheque||to issue a cheque m=Mk@xfQ#  
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透支支票to overdraw a cheque E`{DX 9^  
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背书支票to endorse a cheque fI'+4 )@x  
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请付票款||清付票款to pay a cheque||to honour a cheque %(H' j@D[  
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支票退票to dishonour a cheque ed`7GZB  
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拒付支票to refuse a cheque ?_v_*+b_  
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拒付支票to stop payment of a cheque )J 2UNIgN  
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提示要求付款to present for payment FMzG6nrdBN  
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见票即付持票人payable to bearer =WEDQ\ c  
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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 sM%l:Fv  
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请给出票人R/D||refer to drawer \'|t>|zhp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a=vH:D  
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文字与数字不一致words and figures differ ml!c0<  
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支票 !XM*y  
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时间已过account closed ou`KkY||  
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更改处应加盖印章alterations require initials 6Tc!=lk  
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时间已过effects not cleared .MID)PY-  
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停止付款payment stopped mAJ'>^`^  
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支票毁损cheque mutilated e"*ho [  
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汇款||寄钱to remit||to send money "<%J^Z9G  
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寄票供取款||支票支付to send a cheque for payment og&h$<uOZt  
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寄款人a remitter 6BM$u v4  
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收款人a remittee  !$!%era`  
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国外汇票foreign Bill uY/CiTWr  
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国内汇票inland Bill GhjqStjS&l  
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跟单汇票documentary bill RZ ?SiwE  
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空头汇票accommodation bill f|)~_JH  
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原始汇票original bill @U1t~f^  
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改写||换新票据renewed bill DnW/q  
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即期汇票sight bill||bill on demand GZY:EHuz[  
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…days after date||…days after date…日后付款 yUO%
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…months after date||…months after date…月后付款 bT|-G2g7Z  
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见票后…日付款…days after sight||…days sight R| U
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见票后…月付款…months after sight||…months sight 6VJS l%X  
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同组票据set of bills 2:e7'}\D.  
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单张汇票sola of exchange||sole of exchange soX^$l  
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远期汇票usance bill||bill at usance OIjG`~Rx  
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长期汇票long bill @uG/2'
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短期汇票short bill zTi 8y<}  
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逾期汇票overdue bill w"O;: `|n  
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宽限日期days of grace M8y|Lm}o  
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电汇telegraphic transfer （T.T） mS0;2xU  
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邮汇postal order||postal note （Am.）||post office order||money order AgUjC  
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本票promissory note （P/N） $v"CQD  
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押汇负责书||押汇保证书letter of hypothecation PQz[IZ  
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副保||抵押品||付属担保物collateral security F*NHy.Y  
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担保书trust receipt||letter of indemnity -OKXfN]  
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承兑||认付acceptance n^l5M^.  
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单张承兑general acceptance uOZS
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有条件承兑qualified acceptance %uo#<Ny/ I  
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附条件认付conditional acceptance <YCR^?hJSi  
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部分认付partial acceptance   Z hCjY