[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。   ~3p :jEM.[  
会计报表statement of account `<R;^qCt  
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往来帐目account current ~pM\]OC  
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现在往来帐||存款额current accout c;\}R#  
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销货帐account sales J LOTl.  
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共同计算帐项joint account ?~G D^F  
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未决帐项outstanding account H
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贷方帐项credit account||creditor account &zVF!xNy&  
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借方帐项debit account||debtor account JzhbuWwF-  
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应付帐||应付未付帐account payable [8Zq 1tU;G  
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应收帐||应收未收帐account receivable C[cNwvz  
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新交易||新帐new account h-"c )?p  
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未决帐||老帐old account GyE-fB4C  
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现金帐cash account 2LpJxV  
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流水帐running account #lA8yWxr  
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暂记帐||未定帐suspense account h> K~<BAz'  
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过期帐||延滞帐overdue account||pastdue account #q2c VN1  
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杂项帐户sundry account EYc, "'  
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详细帐单||明细表detail account chjXsq#Q^  
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呆帐bad account ~GL"s6C$`;  
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会计项目title of account np|3 os  
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会计薄||帐薄account-book Y9rW_m@B  
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营业报告书||损益计算表account of budiness||business report g?V>+oMx  
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借贷细帐||交验帐account rendered k/+-Tq;  
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明细帐account stated QG\lXY,  
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与…银行开立一户头to open an account with :>gzWVE<  
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与…银行建立交易to keep account with I(fq4$  
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继续记帐to keep account [u[`!L=  
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与…有交易to have an account with jbQ2G|:Q  
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作成会计帐||有往来帐项to make out an account with UkrqHHpy  
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清算||清理债务to make up an account J_tj9 +r^  
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清洁帐目||与…停止交易to close ones account with 0'!v
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结帐to close an account ;=X6pK  
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清理未付款to ask an account||to demand an account Q!/<=95E  
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结清差额to balance the account with Iu6KW:x  
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清算to settle an account||to liquidate an account||to square an account P9Hv){z  
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审查帐目||监查帐目to audit an account oXwoi!  
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检查帐目to examine an account J 2%^%5&0  
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转入A的帐户to charge the amount to As account S/-[OA>N  
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以计帐方式付款to pay on account E>Ukxi1  
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代理某人||为某人on ones account||on account of one ]g-(|X~>  
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为自己计算||独立帐目on ones own account &n|! '/H  
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由某人收益并负风险on ones account and risk||for ones account and risk [oOZ6\?HB  
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由某人负担for ones account||for account of one [P)'LY6F  
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按某人指示||列入某人帐户by order and for account of one d.tjLe
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列入5月份帐目for May account 6XUcJ0  
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编入某中帐项下to pass to the account of||to place to the account of qC?J `   
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寄出清算书to send in an account||to send in render an account  Z_F:H@-&  
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支票薄cheque book C
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支票陈票人cheque drawer 1g9Qvz3  

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持票人cheque holder 62rTGbDbx  
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不记名支票cheque to bearer||bearer cheque %Fq"4%  
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记名支票||认人支票cheque to order ?XL[[vyr  
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到期支票antedated cheque WGKN>nV  
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未到期支票postdated cheque #9}KC 9f  
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保付支票certified cheque 7oA$aJQ  
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未获兑现支票，退票returned cheque y;Q_8|,F  
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横线支票crossed cheque R"e~0WO  
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普通横线general crossing MHVqRYz  
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特别横线special crossing u91;GBY  
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空白支票blank cheque 6hXL`A&},  
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失效支票，过期支票stale cheque 6AqHz
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普通支票open cheque eJilSFp1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~ 61?nu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tq}sXt  
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支票换现金||兑现to cash a cheque  IKKd  
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清理票款to clear a cheque { >{|3  
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保证兑现to certify a cheque C&bw1`XJf  
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填写支票数额to fill up a cheque SWD v\Vr  
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支票上划线to cross a cheque m/|>4~  
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开发支票to make out a cheque ^ox^gw)  
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签发支票，开立支票to draw a cheque||to issue a cheque ! o:m*:  
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透支支票to overdraw a cheque k[6@\D-  
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背书支票to endorse a cheque @4B+<,i   
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请付票款||清付票款to pay a cheque||to honour a cheque R,C)|*ef  
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支票退票to dishonour a cheque R@5jEf  
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拒付支票to refuse a cheque _J6|ju\  
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拒付支票to stop payment of a cheque <GF)5QB  
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提示要求付款to present for payment g.kpUs  
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见票即付持票人payable to bearer xrA(#\}f$  
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支付指定人payable to order g(33h2"  
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已过期||无效out of date||stale *;7&  
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请给出票人R/D||refer to drawer BcX}[?c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -WB?hmx  
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文字与数字不一致words and figures differ i6kW"5t  
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支票 [@";\C_I  
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时间已过account closed <.HHV91  
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更改处应加盖印章alterations require initials -fj;9('YJ  
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时间已过effects not cleared ci+Pg9sS  
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停止付款payment stopped 3rZFN ^  
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支票毁损cheque mutilated !Wvzum@5D  
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汇款||寄钱to remit||to send money =oluw|TCe7  
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寄票供取款||支票支付to send a cheque for payment GLwL'C'591  
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寄款人a remitter +DF<o U~  
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收款人a remittee [=Np.:Y%  
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国外汇票foreign Bill Aw4Qm2Kf  
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国内汇票inland Bill _( w4\]  
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跟单汇票documentary bill b[uTt'p}  
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空头汇票accommodation bill agBK
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原始汇票original bill E"#<I*b  
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改写||换新票据renewed bill j+_g37$:  
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即期汇票sight bill||bill on demand ;y=w :r\A  
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…days after date||…days after date…日后付款 "y "C#:5  
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…months after date||…months after date…月后付款 DQ9 <N~l  
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见票后…日付款…days after sight||…days sight *fSa8CV  
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见票后…月付款…months after sight||…months sight +(PtOo.  
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同组票据set of bills oWs&W  
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单张汇票sola of exchange||sole of exchange (ter+rTv  
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远期汇票usance bill||bill at usance g=i|D(".  
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长期汇票long bill =xG9a_^v  
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短期汇票short bill Plm3vk=  
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逾期汇票overdue bill <@JU0Z"a=  
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宽限日期days of grace fK4laDBTO  
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电汇telegraphic transfer （T.T） 2$T~(tem  
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邮汇postal order||postal note （Am.）||post office order||money order ?#FAa,  
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本票promissory note （P/N） &1w,;45  
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押汇负责书||押汇保证书letter of hypothecation R^PQ`$W 'R  
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副保||抵押品||付属担保物collateral security 7[u&%  
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担保书trust receipt||letter of indemnity c=@=lGgo  
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承兑||认付acceptance %mI`mpf  
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单张承兑general acceptance &JF^a  
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有条件承兑qualified acceptance pl7!O9bo  
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附条件认付conditional acceptance =)y=M!T2  
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部分认付partial acceptance   fE^rTUtn