[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。   \qJ^ n %  
会计报表statement of account ,`$2  
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往来帐目account current ~}G#ys\1  
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现在往来帐||存款额current accout k{\a_e`  
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销货帐account sales u3PM 7z!~  
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共同计算帐项joint account w`Rt"d_B  
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未决帐项outstanding account b$B-LvHd1  
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贷方帐项credit account||creditor account xQzXl  
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借方帐项debit account||debtor account u$1^=  
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应付帐||应付未付帐account payable Ozc9yy!%  
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应收帐||应收未收帐account receivable
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新交易||新帐new account NJ!}(=1|K  
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未决帐||老帐old account !9=Y(rb
 
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现金帐cash account ?B:],aztf  
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流水帐running account .+CMm5T  
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暂记帐||未定帐suspense account q3Y49d  
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过期帐||延滞帐overdue account||pastdue account F}_Zh9/$(  
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杂项帐户sundry account 0XrOOYmx  
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详细帐单||明细表detail account ("j*!Dsd  
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呆帐bad account h5m6 )0"  
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会计项目title of account rwepe5  
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会计薄||帐薄account-book ~6:y@4&F  
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营业报告书||损益计算表account of budiness||business report ZE>!]#,  
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借贷细帐||交验帐account rendered ]gGCy '*)  
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明细帐account stated `` mi9E  
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与…银行开立一户头to open an account with = g)G!  
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与…银行建立交易to keep account with O6pL )6d  
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继续记帐to keep account #GHLF  
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与…有交易to have an account with y3O Nn~k  
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作成会计帐||有往来帐项to make out an account with a/wkc*}}/  
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清算||清理债务to make up an account z<F.0~)jb  
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清洁帐目||与…停止交易to close ones account with n'#(iW)f  
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结帐to close an account 7^J-5lY3S  
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清理未付款to ask an account||to demand an account 0F<O \  
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结清差额to balance the account with U!-|.N,  
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清算to settle an account||to liquidate an account||to square an account 9k^;]jE  
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审查帐目||监查帐目to audit an account &:-`3J-  
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检查帐目to examine an account Wv"[,5 Z13  
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转入A的帐户to charge the amount to As account @Ns^?#u~  
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以计帐方式付款to pay on account Uc}L/ax  
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代理某人||为某人on ones account||on account of one (0"9562  
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为自己计算||独立帐目on ones own account h2KXW}y"4  
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由某人收益并负风险on ones account and risk||for ones account and risk oa`,|dA"  
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由某人负担for ones account||for account of one g?i_10Xlp  
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按某人指示||列入某人帐户by order and for account of one $RK
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of _>A])B ^  
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寄出清算书to send in an account||to send in render an account ^$_ifkkLz  
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支票薄cheque book QD<^VY
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支票陈票人cheque drawer }.2pR*W  
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持票人cheque holder \(Zdd \,  
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不记名支票cheque to bearer||bearer cheque 2{XQDOyA  
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记名支票||认人支票cheque to order Ej
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到期支票antedated cheque p5)A"p8"9,  
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未到期支票postdated cheque )5d&K8@  
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保付支票certified cheque wOHK dQ'  
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未获兑现支票，退票returned cheque ]4uIb+(S  
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横线支票crossed cheque R*Pf
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特别横线special crossing SRM[IU  
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空白支票blank cheque K{M_  4'\  
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失效支票，过期支票stale cheque f_D1zU^  
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普通支票open cheque QhpE2ICU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;EFs2-{K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w:MfaN*  
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支票换现金||兑现to cash a cheque =x/]2+ s  
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清理票款to clear a cheque >-y'N.l^  
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保证兑现to certify a cheque dx Mz!  

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填写支票数额to fill up a cheque g<UjB  
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支票上划线to cross a cheque "'6KQnpZ  
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开发支票to make out a cheque ZZl)p\r  
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签发支票，开立支票to draw a cheque||to issue a cheque c(YNv4*X  
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透支支票to overdraw a cheque ->K*r\T  
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背书支票to endorse a cheque zy+|)^E  
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请付票款||清付票款to pay a cheque||to honour a cheque WBTX~%*U  
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支票退票to dishonour a cheque QXgh[9wG  
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拒付支票to refuse a cheque "'II~/9  
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拒付支票to stop payment of a cheque 2x3&o|J  
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提示要求付款to present for payment ~~:i+-[  
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见票即付持票人payable to bearer /`}C
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支付指定人payable to order }c%QF  
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已过期||无效out of date||stale " 0K5 /9  
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请给出票人R/D||refer to drawer Xk(c2s&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G5bi,^G7  
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文字与数字不一致words and figures differ WLv( K_3Y  
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支票 u <D&RT  
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时间已过account closed )Xl/|YD  
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更改处应加盖印章alterations require initials |Tf}8e  
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时间已过effects not cleared ('OPW&fRG  
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停止付款payment stopped >.\G/'\?  
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支票毁损cheque mutilated Ajs<a(,6  
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汇款||寄钱to remit||to send money T5Sa9\`>  
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寄票供取款||支票支付to send a cheque for payment t \Fc <  
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寄款人a remitter G5kM0vs6L  
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收款人a remittee ?G*XZ0u~  
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国外汇票foreign Bill r*0a43mC1  
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国内汇票inland Bill >XSe  
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跟单汇票documentary bill 2 3
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空头汇票accommodation bill ":Kn@S'{(  
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原始汇票original bill ^R,5T}J.  
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改写||换新票据renewed bill T!"<Kv]J  
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即期汇票sight bill||bill on demand q-o=lU"  
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…days after date||…days after date…日后付款 KfG%#2\G_  
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…months after date||…months after date…月后付款 @!0j)5%  
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见票后…日付款…days after sight||…days sight }td+F&l($V  
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见票后…月付款…months after sight||…months sight px//q4U  
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同组票据set of bills Qbl6~>T  
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单张汇票sola of exchange||sole of exchange k\ I$ve"*  
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远期汇票usance bill||bill at usance V9Au\  
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长期汇票long bill `d OjCA_&  
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短期汇票short bill 9sYX(Fl  
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逾期汇票overdue bill V{d"cs>9  
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宽限日期days of grace t:M>&r:BL  
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电汇telegraphic transfer （T.T） vm4]KEyrX  
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邮汇postal order||postal note （Am.）||post office order||money order JBoo7a1  
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本票promissory note （P/N） N
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押汇负责书||押汇保证书letter of hypothecation D~mGv1t"  
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副保||抵押品||付属担保物collateral security .5I1wRN49  
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担保书trust receipt||letter of indemnity Zmp ^!|=X!  
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承兑||认付acceptance -AffKo  

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单张承兑general acceptance ;ga~ae=Fg  
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有条件承兑qualified acceptance +q=/}|  
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附条件认付conditional acceptance 4W1"=VL[g  
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部分认付partial acceptance   .IG(Y!cB