[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。   pA%}CmrMq  
会计报表statement of account GgU8f0I  
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往来帐目account current }]<Ghn s  
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现在往来帐||存款额current accout *XU2%"Sc  
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销货帐account sales *+i1m`6Q  
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共同计算帐项joint account +nIjW;RU  
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未决帐项outstanding account *2T"lpl  
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贷方帐项credit account||creditor account [yhK4A  
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借方帐项debit account||debtor account u\AL`'v  
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应付帐||应付未付帐account payable yg^ 4 <A  
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应收帐||应收未收帐account receivable FX  %(<M  
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新交易||新帐new account 1\X_B`xwD  
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未决帐||老帐old account ?Q[b1:;Lm  
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现金帐cash account Bfu/w  
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流水帐running account YD,<]q%  
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暂记帐||未定帐suspense account 3(,c^F  
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过期帐||延滞帐overdue account||pastdue account J(Fk@{!F.*  
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杂项帐户sundry account (-Qr.t_B`  
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详细帐单||明细表detail account hiEosI C  
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呆帐bad account
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会计项目title of account tkP& =$  
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会计薄||帐薄account-book ?!u9=??  
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营业报告书||损益计算表account of budiness||business report sitgz)Ki^  
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借贷细帐||交验帐account rendered Xb@dQRVX  
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明细帐account stated  ;!j/t3#a  
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与…银行开立一户头to open an account with U45-R -  
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与…银行建立交易to keep account with +hcJ!$J7  
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继续记帐to keep account CdKs+x&tZ  
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与…有交易to have an account with Ky*xAx:  
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作成会计帐||有往来帐项to make out an account with 4M;S&LA  
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清算||清理债务to make up an account N6v*X+4JH  

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清洁帐目||与…停止交易to close ones account with W$` WkR  
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结帐to close an account =H"%{VeC5  
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清理未付款to ask an account||to demand an account iHWt;]  
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结清差额to balance the account with ?h8/\~Dw  
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清算to settle an account||to liquidate an account||to square an account XX*f  
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审查帐目||监查帐目to audit an account ?hW(5]p|  
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检查帐目to examine an account V.[b${  
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转入A的帐户to charge the amount to As account UL" <V  
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以计帐方式付款to pay on account Uzk_ ae  
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代理某人||为某人on ones account||on account of one !" : arK  
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为自己计算||独立帐目on ones own account qj? I*peK)  
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由某人收益并负风险on ones account and risk||for ones account and risk 2K'}Vm+  
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由某人负担for ones account||for account of one Vs[!WJ 7  
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按某人指示||列入某人帐户by order and for account of one L G9#D  
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列入5月份帐目for May account ?rV c}  
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编入某中帐项下to pass to the account of||to place to the account of YJwz*@l  
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寄出清算书to send in an account||to send in render an account RbNRBK!{  
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支票薄cheque book ;  bDFrG  
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支票陈票人cheque drawer cjO,#W0&f  
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持票人cheque holder u]cnbm  
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不记名支票cheque to bearer||bearer cheque 7+u%]D!  
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记名支票||认人支票cheque to order Xc5[d`]  
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到期支票antedated cheque  )Bk?"q  
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未到期支票postdated cheque y$V{yh[:  
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保付支票certified cheque |2 wff?  
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未获兑现支票，退票returned cheque X7c*T /  
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横线支票crossed cheque \ bT]?.si  
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普通横线general crossing Eq<# pX6  
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特别横线special crossing |b3/63Ri-0  
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空白支票blank cheque \!V6` @0KC  
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失效支票，过期支票stale cheque \4p<;$'  
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普通支票open cheque X0$_KPn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B&$89]gs|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,RHHNTB("  
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支票换现金||兑现to cash a cheque ^,5.vfES  
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清理票款to clear a cheque e4b~s  
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保证兑现to certify a cheque !jW32$YTR  
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填写支票数额to fill up a cheque GT.^u#r  
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支票上划线to cross a cheque ?:nZv< x  
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开发支票to make out a cheque h,+=h;!  
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签发支票，开立支票to draw a cheque||to issue a cheque Q=8 cBRe  
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透支支票to overdraw a cheque &3f.78a  
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背书支票to endorse a cheque >i%w'uU  
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请付票款||清付票款to pay a cheque||to honour a cheque 1znV>PO!  
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支票退票to dishonour a cheque Cpcd`y=IN  
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拒付支票to refuse a cheque |q2lTbJ  
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拒付支票to stop payment of a cheque :(`>bY  
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提示要求付款to present for payment +[ /r ^C  
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见票即付持票人payable to bearer \]A;EwC4C  
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支付指定人payable to order y9li<u<PF  
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已过期||无效out of date||stale YB~t|m65  
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请给出票人R/D||refer to drawer 7&1~O#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ygi1"X}  
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文字与数字不一致words and figures differ rHgdvDc  
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支票 \41)0,sEy  
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时间已过account closed ~po%GoH(K  
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更改处应加盖印章alterations require initials b]<HhU  
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时间已过effects not cleared ~8xh0TSi  
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停止付款payment stopped 4:Xj-l^D  
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支票毁损cheque mutilated xR|eyeR  
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汇款||寄钱to remit||to send money ;eW'}&|LV  
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寄票供取款||支票支付to send a cheque for payment XK%W^a*x
 
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寄款人a remitter `xX4!^0Hm  
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收款人a remittee mC:X4l]5  
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国外汇票foreign Bill L7Qo-  
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国内汇票inland Bill E#<7\p>  
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跟单汇票documentary bill BZJKiiD  
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空头汇票accommodation bill BH&/2tO%  
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原始汇票original bill [xtK"E#  
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改写||换新票据renewed bill ;48P vw>g}  
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即期汇票sight bill||bill on demand 'bB>$E  
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…days after date||…days after date…日后付款 e=gboR  
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…months after date||…months after date…月后付款 ZR/R'prW  
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见票后…日付款…days after sight||…days sight Z$ !C=  
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见票后…月付款…months after sight||…months sight <TI3@9\qXE  
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同组票据set of bills =QrA0k
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单张汇票sola of exchange||sole of exchange @<vF]\Ce  
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远期汇票usance bill||bill at usance 'Z\{D*=V8  
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长期汇票long bill M$,Jg5Dc  
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短期汇票short bill j: <t  
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逾期汇票overdue bill NtHbwU,  
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宽限日期days of grace }g}6qCv7  
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电汇telegraphic transfer （T.T） yHl@_rN sC  
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邮汇postal order||postal note （Am.）||post office order||money order xYmdCf@H  
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本票promissory note （P/N） NzAQ@E2d:  
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押汇负责书||押汇保证书letter of hypothecation *h2`^Z  
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副保||抵押品||付属担保物collateral security {-Yee[d<
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担保书trust receipt||letter of indemnity 7iP5T  
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承兑||认付acceptance 2pz4rc  
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单张承兑general acceptance )qmFK .;%  
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有条件承兑qualified acceptance zb>;?et;)  
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附条件认付conditional acceptance 8|6~o.B.G  
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部分认付partial acceptance   n6/fan;