[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。   Y>[u(q&09O  
会计报表statement of account R%N&Y~zH  
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往来帐目account current #~^Y2-C#  
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现在往来帐||存款额current accout ,-*oc>  
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销货帐account sales @cZNoD  
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共同计算帐项joint account #:?vp V#i  
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未决帐项outstanding account IU`&h2KZ.  
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贷方帐项credit account||creditor account L{\au5-4  
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借方帐项debit account||debtor account ?B2 T'}
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应付帐||应付未付帐account payable S&@uY#_(*T  
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应收帐||应收未收帐account receivable =kUN ^hb  
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新交易||新帐new account  z F2GW  
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未决帐||老帐old account ui,#AZQ#{4  
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现金帐cash account \KmjA)(  
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流水帐running account A|V |vT7cb  
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暂记帐||未定帐suspense account 3 3_YZOy^j  
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过期帐||延滞帐overdue account||pastdue account m?G}%u  
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杂项帐户sundry account 7Cz
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详细帐单||明细表detail account W :PGj0?  
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呆帐bad account q#-szZQ  
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会计项目title of account jYet!
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会计薄||帐薄account-book P$Y< g/s4  
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营业报告书||损益计算表account of budiness||business report m,v "N%k,  
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借贷细帐||交验帐account rendered N\Bygjw|  
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明细帐account stated 2"C'Au  
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与…银行开立一户头to open an account with n I%0u<=d  
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与…银行建立交易to keep account with {IJV(%E  
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继续记帐to keep account )H#Hs<)Qy  
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与…有交易to have an account with *@lNL=%R  
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作成会计帐||有往来帐项to make out an account with RyC]4QyC  
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清算||清理债务to make up an account {*As-Y:'F  
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清洁帐目||与…停止交易to close ones account with @P6K`'.0  
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结帐to close an account P49lE  
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清理未付款to ask an account||to demand an account $:s1x\ol  
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结清差额to balance the account with }XWic88!~  
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清算to settle an account||to liquidate an account||to square an account ;#P@(ZVT  
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审查帐目||监查帐目to audit an account : Sk0?WU  
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检查帐目to examine an account 5Az=)q4Q  
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转入A的帐户to charge the amount to As account X{P_HCd  
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以计帐方式付款to pay on account n'v[[bmu  
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代理某人||为某人on ones account||on account of one ! pR&&uG  
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为自己计算||独立帐目on ones own account ;U<;R  
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由某人收益并负风险on ones account and risk||for ones account and risk (BEGt'7  
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由某人负担for ones account||for account of one _d76jmujJ  
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按某人指示||列入某人帐户by order and for account of one >A|(mc  
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列入5月份帐目for May account c [sydl  

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编入某中帐项下to pass to the account of||to place to the account of R2vT\ 6xv  
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寄出清算书to send in an account||to send in render an account Wf/r@/q  
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支票薄cheque book f(:+JH<P~  
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支票陈票人cheque drawer HC(Vu  
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持票人cheque holder b3F)$UQ  
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不记名支票cheque to bearer||bearer cheque SK [1h
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记名支票||认人支票cheque to order n75)%-  
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到期支票antedated cheque w\,N}'
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未到期支票postdated cheque fn.KZ  
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保付支票certified cheque |y9(qcKn$  
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未获兑现支票，退票returned cheque Ipro6 I
 
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横线支票crossed cheque >[}lC7 z,  
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普通横线general crossing ~,ZU+  
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特别横线special crossing !/nXEjW?  
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空白支票blank cheque Hlhd6be  
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失效支票，过期支票stale cheque cWtuI(.  
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普通支票open cheque wE[gp+X~  
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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{yu|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |\zzOfaO  
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支票换现金||兑现to cash a cheque 6k_Uq.<X  
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清理票款to clear a cheque q9:g  
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保证兑现to certify a cheque 5U-SIG*  
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填写支票数额to fill up a cheque 5JHWt<n{P  
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支票上划线to cross a cheque @U3:9~Q  
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开发支票to make out a cheque M8Vc
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签发支票，开立支票to draw a cheque||to issue a cheque "OwK -  
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透支支票to overdraw a cheque Gx %=&O  
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背书支票to endorse a cheque oYdE s&qq  
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请付票款||清付票款to pay a cheque||to honour a cheque ,-hbwd~M  
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支票退票to dishonour a cheque %ufh  
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拒付支票to refuse a cheque WW.@&#S5  
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拒付支票to stop payment of a cheque "w$,`M?2  
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提示要求付款to present for payment B2o
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见票即付持票人payable to bearer ,#FP]$FK  
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支付指定人payable to order 04jvrde8-O  
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已过期||无效out of date||stale CvmIDRP
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请给出票人R/D||refer to drawer :^PksR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bq9w@O  
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文字与数字不一致words and figures differ E0R6qS:'  
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支票 i? ~-%  
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时间已过account closed Jr( =Y@Z'  
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更改处应加盖印章alterations require initials gr*CN<   
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时间已过effects not cleared [K.1 X=O}  
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停止付款payment stopped +q}t%K5  
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支票毁损cheque mutilated +ODua@ULFB  
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汇款||寄钱to remit||to send money ~2"hh$  
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寄票供取款||支票支付to send a cheque for payment O`9c!_lis  
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寄款人a remitter x%=CEe?6  
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收款人a remittee #y83tNev  
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国外汇票foreign Bill W
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国内汇票inland Bill 'dwT&v]@  
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跟单汇票documentary bill ~?F,kmO}?  
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空头汇票accommodation bill hpAdoy[  
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原始汇票original bill 5naFnm7%  
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改写||换新票据renewed bill _Je4&KU  
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即期汇票sight bill||bill on demand +~^S'6yB  
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…days after date||…days after date…日后付款 +/ukS6>gr  
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…months after date||…months after date…月后付款 ic2D$`M  
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见票后…日付款…days after sight||…days sight g3tE.!a5-  
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见票后…月付款…months after sight||…months sight /Q1*Vh4  
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同组票据set of bills >. |({;n9  
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单张汇票sola of exchange||sole of exchange 7>yd  
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远期汇票usance bill||bill at usance " DW~E\Y  
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长期汇票long bill E|@C:ghG  
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短期汇票short bill Z<vz%7w  
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逾期汇票overdue bill '.|}  
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宽限日期days of grace ' @! &{N  
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电汇telegraphic transfer （T.T） B7\4^6T
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邮汇postal order||postal note （Am.）||post office order||money order M^kaik  
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本票promissory note （P/N） DI0& _,  
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押汇负责书||押汇保证书letter of hypothecation G@s:|oe  
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副保||抵押品||付属担保物collateral security O@$>'Z  
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担保书trust receipt||letter of indemnity \9+,ynJH8z  
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承兑||认付acceptance s.z)l$  
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单张承兑general acceptance SrA6}kS  
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有条件承兑qualified acceptance (s'xO~p  
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附条件认付conditional acceptance U'jmgHq  
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部分认付partial acceptance   -IIrrY O