[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。   ;:%*h2  
会计报表statement of account Rl%?c5U/$  
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往来帐目account current :d!qZFln  
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现在往来帐||存款额current accout dpTeF`N  
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销货帐account sales XuY#EJbZ  
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共同计算帐项joint account 'Y%@fZf x  
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未决帐项outstanding account mbS`+)1=l  
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贷方帐项credit account||creditor account \D<w:\P  
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借方帐项debit account||debtor account gI /#7Cr  
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应付帐||应付未付帐account payable BS@x&DB  
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应收帐||应收未收帐account receivable b;O@|HK&~  
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新交易||新帐new account KIeTZVu$%  
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未决帐||老帐old account /KCJ)0UU  
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现金帐cash account O5lP92],  
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流水帐running account jlA?JB  
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暂记帐||未定帐suspense account e]qbh_A  
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过期帐||延滞帐overdue account||pastdue account "4,Zox{^  
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杂项帐户sundry account qtQB}r8  
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详细帐单||明细表detail account ^-|yF2>`  
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呆帐bad account |K jy4.2  
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会计项目title of account Y unY'xY  
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会计薄||帐薄account-book ! 54(K6a[  
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营业报告书||损益计算表account of budiness||business report F9Bj$`#)  
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借贷细帐||交验帐account rendered x9Qa.Jmj  
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明细帐account stated qZ8V/  
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与…银行开立一户头to open an account with k/|j
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与…银行建立交易to keep account with F%v?,`_&I  
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继续记帐to keep account o #IQz_  
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与…有交易to have an account with F>F&+63Q-  
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作成会计帐||有往来帐项to make out an account with P9wx`x""k  
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清算||清理债务to make up an account X5@rPGc  
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清洁帐目||与…停止交易to close ones account with _a"\g9{%*  
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结帐to close an account \mt0mv;c
 
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清理未付款to ask an account||to demand an account #nL&x3  
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结清差额to balance the account with Hm?zMyO.k  
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清算to settle an account||to liquidate an account||to square an account /lQGFLZL  
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审查帐目||监查帐目to audit an account a9ab>2G?FR  
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检查帐目to examine an account [Ng#/QXk{  
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转入A的帐户to charge the amount to As account F3\'WQh  
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以计帐方式付款to pay on account +jFcq:`#UG  
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代理某人||为某人on ones account||on account of one ?~e 8:/@  
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为自己计算||独立帐目on ones own account t)n!];  
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由某人收益并负风险on ones account and risk||for ones account and risk We#u-#k_O  
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由某人负担for ones account||for account of one }fW@8ji\  
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按某人指示||列入某人帐户by order and for account of one 1!"0fZh9U  
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列入5月份帐目for May account 48CLnyYiF  
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编入某中帐项下to pass to the account of||to place to the account of ,v$gWA!l  
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寄出清算书to send in an account||to send in render an account [Y _6PR  
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支票薄cheque book @.f@N
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支票陈票人cheque drawer ;aKdRhDo  
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持票人cheque holder m5lMh14E  
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不记名支票cheque to bearer||bearer cheque U`_(Lq%5W  
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记名支票||认人支票cheque to order &K5wCNX1  
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到期支票antedated cheque "h'0&ZP~_  
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未到期支票postdated cheque YRF%].A%2  
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保付支票certified cheque bj4cW\b(  
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未获兑现支票，退票returned cheque jPg8>Z&D  
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横线支票crossed cheque &/*XA  
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普通横线general crossing BuMBnbT  
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特别横线special crossing 2C^/;z  
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空白支票blank cheque P3se"pP  
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失效支票，过期支票stale cheque d{2+> >d  
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普通支票open cheque ?WE#%W7U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n;8[WR)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NXsDn&&O  
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支票换现金||兑现to cash a cheque 7K3S\oPej  
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清理票款to clear a cheque 8P5yaS_  
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保证兑现to certify a cheque - &u]B$  
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填写支票数额to fill up a cheque KdIX`  
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支票上划线to cross a cheque ?g gl8bzA  
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开发支票to make out a cheque +{U0PI82  
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签发支票，开立支票to draw a cheque||to issue a cheque ~< %%n'xmm  
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透支支票to overdraw a cheque ~+w'b7T,=  
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背书支票to endorse a cheque j"6r]nc&  
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请付票款||清付票款to pay a cheque||to honour a cheque D2N| A  
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支票退票to dishonour a cheque _9yb5_  
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拒付支票to refuse a cheque ]}7 FTMGbY  
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拒付支票to stop payment of a cheque ,:6gp3  
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提示要求付款to present for payment %siBCjvo=  
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见票即付持票人payable to bearer 9!'qLO  
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支付指定人payable to order a)L\+$@*  
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已过期||无效out of date||stale 9*fA:*T  
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请给出票人R/D||refer to drawer ,uz+/K%OA5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jnF-kia  
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文字与数字不一致words and figures differ &Bn> YFu  
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支票 S"-q*!AhK  
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时间已过account closed Z]L_{=*   
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更改处应加盖印章alterations require initials o<1a]M|  
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时间已过effects not cleared V1yY>  
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停止付款payment stopped _1>Xk_  
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支票毁损cheque mutilated a9f!f %9  
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汇款||寄钱to remit||to send money 0c -.h  
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寄票供取款||支票支付to send a cheque for payment ,ORwMZtw{H  
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寄款人a remitter W5)R{w0`GD  
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收款人a remittee {s{b nU  
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国外汇票foreign Bill Yl$R$u)  
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国内汇票inland Bill &s{" Vc9]  
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跟单汇票documentary bill
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空头汇票accommodation bill + g*s%^(E  
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原始汇票original bill \RF{ITV$kD  
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改写||换新票据renewed bill c$fYK  
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即期汇票sight bill||bill on demand {/2 _"H3:  
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…days after date||…days after date…日后付款 C[JGt9{Y  
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…months after date||…months after date…月后付款 cYx.<b JH  
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见票后…日付款…days after sight||…days sight xV\mS+#  
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见票后…月付款…months after sight||…months sight T$pBgS>  
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同组票据set of bills ~a 06x^=j  
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单张汇票sola of exchange||sole of exchange grZ?F~P8  
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远期汇票usance bill||bill at usance C#oH7o+_.  
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长期汇票long bill 5
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短期汇票short bill |HfN<4NL  
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逾期汇票overdue bill q'CtfmI`r=  
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宽限日期days of grace ?Vo/mtbY5X  
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电汇telegraphic transfer （T.T） f~
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邮汇postal order||postal note （Am.）||post office order||money order 5hg ^K^ZZ  
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本票promissory note （P/N） jImw_Q  
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押汇负责书||押汇保证书letter of hypothecation .:A&5Y-  
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副保||抵押品||付属担保物collateral security TBu[3X%  
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担保书trust receipt||letter of indemnity mj|TWDcj+  
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承兑||认付acceptance 7CV}QV}G  
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单张承兑general acceptance 1azj%WY  
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有条件承兑qualified acceptance WLA LXJ7  
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附条件认付conditional acceptance hVf;{p &  
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部分认付partial acceptance   >8=rD