[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。   \
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会计报表statement of account tti.-  
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往来帐目account current 9viC3bj.o  
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现在往来帐||存款额current accout R
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销货帐account sales 'E9jv4E$n  
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共同计算帐项joint account '@FKgy;B)-  
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未决帐项outstanding account O;~1M3Ii  
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贷方帐项credit account||creditor account N^)OlH  
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借方帐项debit account||debtor account 4D8q
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应付帐||应付未付帐account payable iH2|w  
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应收帐||应收未收帐account receivable #8A|-u=3  
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新交易||新帐new account WVV qH_  
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未决帐||老帐old account j=7]"%  
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现金帐cash account T"$"`A"  
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流水帐running account h' 16"j>  
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暂记帐||未定帐suspense account 1iUy*p65:  
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过期帐||延滞帐overdue account||pastdue account "`lRX  
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杂项帐户sundry account SgJ
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详细帐单||明细表detail account ZI1[jM{4^F  
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呆帐bad account ]R0^ }sI  
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会计项目title of account !x>P]j7A}Y  

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会计薄||帐薄account-book &0M^UvO  
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营业报告书||损益计算表account of budiness||business report %6 Bt%H  
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借贷细帐||交验帐account rendered HdVGkv/  
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明细帐account stated k0%4&pU  
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与…银行开立一户头to open an account with kpEES{f  
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与…银行建立交易to keep account with QO 0T<V  
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继续记帐to keep account !<@Zf4 m  
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与…有交易to have an account with ~,.Agx  
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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 ;D BO  
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清洁帐目||与…停止交易to close ones account with jO3Z2/#  
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结帐to close an account  ]Ocf %(  
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清理未付款to ask an account||to demand an account &$|k<{j[<f  
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结清差额to balance the account with r)q6^|~47  
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清算to settle an account||to liquidate an account||to square an account ZoF\1C ^  
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审查帐目||监查帐目to audit an account y;3vr1?  
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检查帐目to examine an account /m(vIl  
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转入A的帐户to charge the amount to As account /)e&4.6  
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以计帐方式付款to pay on account !i2=zlpb[  

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代理某人||为某人on ones account||on account of one L Lm{:T7  
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为自己计算||独立帐目on ones own account <U (gjX  
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由某人收益并负风险on ones account and risk||for ones account and risk VX2KE@  
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由某人负担for ones account||for account of one (& =-o(  
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按某人指示||列入某人帐户by order and for account of one cAogz/<S  
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列入5月份帐目for May account {+0]diD  
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编入某中帐项下to pass to the account of||to place to the account of T2AyQ~5~  
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寄出清算书to send in an account||to send in render an account Zz'(!h Uy  
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支票薄cheque book z| Hl*T  
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支票陈票人cheque drawer <UQaRI[55  
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持票人cheque holder >0k7#q}O  
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不记名支票cheque to bearer||bearer cheque S$HzuK\f  
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记名支票||认人支票cheque to order (C={/waJ  
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到期支票antedated cheque =QHW>v  
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未到期支票postdated cheque .+t{o[  
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保付支票certified cheque Q^$IlzG7i  
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未获兑现支票，退票returned cheque oUIa/}}w5  
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横线支票crossed cheque yw^t6E  
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普通横线general crossing mq`N&ABO!K  
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特别横线special crossing -l8n0P1+  
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空白支票blank cheque 3P3x^NI  
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失效支票，过期支票stale cheque 1fM=>Z  
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普通支票open cheque <&\HXAOd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y?GRxoCD"e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A<
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支票换现金||兑现to cash a cheque ZGK*]o=)  
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清理票款to clear a cheque |VbF&*v`  
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保证兑现to certify a cheque zm4Okg)w@  
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填写支票数额to fill up a cheque Qc#<RbLL  
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支票上划线to cross a cheque `=0}+  
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开发支票to make out a cheque g0GC g  
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签发支票，开立支票to draw a cheque||to issue a cheque ax0RtqtR&  
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透支支票to overdraw a cheque "- @{ )  
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背书支票to endorse a cheque *>,8+S33r{  
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请付票款||清付票款to pay a cheque||to honour a cheque 'MH WNPG0  
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支票退票to dishonour a cheque <seb,> :  
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拒付支票to refuse a cheque H"lq!C`  
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拒付支票to stop payment of a cheque 5:v"^"Sz  
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提示要求付款to present for payment s)X'PJ0&Bs  
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见票即付持票人payable to bearer 7\I,;swo  
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支付指定人payable to order gE2k]`[j]  
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已过期||无效out of date||stale :k9n 9  
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请给出票人R/D||refer to drawer  JwEQR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A'Q=DoE  
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文字与数字不一致words and figures differ j6x1JM  
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支票 Q'-g+aN  
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时间已过account closed 2P)*Y5`KBH  
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更改处应加盖印章alterations require initials h\C" ti2  
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时间已过effects not cleared U Px7u%Do  
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停止付款payment stopped G.Z4h/1<  
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支票毁损cheque mutilated $'m&RzZ  
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汇款||寄钱to remit||to send money 7,vvL8\NHu  
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寄票供取款||支票支付to send a cheque for payment ^)-* Ubzz  
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寄款人a remitter (jQ]<q%P  
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收款人a remittee #p<1@,  
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国外汇票foreign Bill sf""
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国内汇票inland Bill  k2]Q~  
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跟单汇票documentary bill mn5mdrv3WZ  
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空头汇票accommodation bill 8vP
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原始汇票original bill 8[2.HM$Y  
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改写||换新票据renewed bill A'jw;{8NpF  
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即期汇票sight bill||bill on demand ez2rCpA  
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…days after date||…days after date…日后付款 PP+-D~r`}  
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…months after date||…months after date…月后付款  47(/K2  
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见票后…日付款…days after sight||…days sight .bwKG`F  
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见票后…月付款…months after sight||…months sight a.oZ}R7'Y  
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同组票据set of bills dcK7Dd->  
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单张汇票sola of exchange||sole of exchange W
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远期汇票usance bill||bill at usance "q-,140_  
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长期汇票long bill _t9@ vVQ  
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短期汇票short bill Hl@)j   
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逾期汇票overdue bill d#?.G3YmK  
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宽限日期days of grace 6NvdFss'A{  
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电汇telegraphic transfer （T.T） \~3g*V  
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邮汇postal order||postal note （Am.）||post office order||money order [sM
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本票promissory note （P/N） FwdRM)1)  
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押汇负责书||押汇保证书letter of hypothecation OOa}+^-j  
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副保||抵押品||付属担保物collateral security AWp{n  
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担保书trust receipt||letter of indemnity ^,Paih 2  
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承兑||认付acceptance ;ew3^i.du  
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单张承兑general acceptance +1K9 R\  
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有条件承兑qualified acceptance g;bfi{8s _  
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附条件认付conditional acceptance ?a8 o.&`l  
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部分认付partial acceptance   :R/szE*Ak