[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。   `e!hT@Xxa  
会计报表statement of account N%.DjH  
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往来帐目account current f{DcR"  
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现在往来帐||存款额current accout sC .R.  
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销货帐account sales FiQx5}MMhu  
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共同计算帐项joint account cs%NsnZ  
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未决帐项outstanding account A<& :-Zz  
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贷方帐项credit account||creditor account ,j('QvavJ  
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借方帐项debit account||debtor account j{nkus2  
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应付帐||应付未付帐account payable 6L6
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应收帐||应收未收帐account receivable hfvs'.  
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新交易||新帐new account t3/!esay  
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未决帐||老帐old account fxLhVJ"b  
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现金帐cash account MjU>qx::  
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流水帐running account 33\b@F7 b  
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暂记帐||未定帐suspense account |y%pP/;&!  
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过期帐||延滞帐overdue account||pastdue account aG|)k,  
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杂项帐户sundry account p,D/ Pb8  
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详细帐单||明细表detail account 5<w0*~Zd~  
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呆帐bad account <6apv( 2a  
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会计项目title of account NHc+QMbou(  
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会计薄||帐薄account-book >8NQ8i=]V1  
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营业报告书||损益计算表account of budiness||business report _F3vC#  
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借贷细帐||交验帐account rendered &(.ZHF  
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明细帐account stated rfPJBD{Ve  
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与…银行开立一户头to open an account with  b'Uaj`Sn  
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与…银行建立交易to keep account with "1#,d#Q$  
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继续记帐to keep account Y|lMa?\E  
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与…有交易to have an account with 0CN.gu  
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作成会计帐||有往来帐项to make out an account with [,e_2<  
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清算||清理债务to make up an account O,;SA  
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清洁帐目||与…停止交易to close ones account with {oZ]1Qf_  

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结帐to close an account qy]-YJ
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清理未付款to ask an account||to demand an account ~& l`"  
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结清差额to balance the account with 5Tu.2.)N  
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清算to settle an account||to liquidate an account||to square an account =
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审查帐目||监查帐目to audit an account $OO[C={v[  
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检查帐目to examine an account t>[r88v  
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转入A的帐户to charge the amount to As account 4M]8po/;  
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以计帐方式付款to pay on account o6r4tpiR5  
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代理某人||为某人on ones account||on account of one 4|(?Wt)5  
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为自己计算||独立帐目on ones own account V#~.Jg7  
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由某人收益并负风险on ones account and risk||for ones account and risk :QVGY^c  
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由某人负担for ones account||for account of one nqBuC  
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按某人指示||列入某人帐户by order and for account of one +6=!ve}  
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列入5月份帐目for May account +[ItkfSod!  
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编入某中帐项下to pass to the account of||to place to the account of o >Lk`\  
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寄出清算书to send in an account||to send in render an account K>[H@|k\k  
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支票薄cheque book i7 rq;t<  
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支票陈票人cheque drawer &wN 2l-  
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持票人cheque holder "|%9
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不记名支票cheque to bearer||bearer cheque 6mdnEmFM]  
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记名支票||认人支票cheque to order %7msAvbk  
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到期支票antedated cheque }&DB5M  
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未到期支票postdated cheque 2HXKz7da  
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保付支票certified cheque 5vft}f  
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未获兑现支票，退票returned cheque "<x~{BN?  
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横线支票crossed cheque JGcD{RU|  

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普通横线general crossing $i:||L^ 8p  
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特别横线special crossing {kPe#n>xT  
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空白支票blank cheque /3Nb  
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失效支票，过期支票stale cheque L; q)8Pb  
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普通支票open cheque n<?SZ^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 |'c4er/;#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M_h8#7{G  
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支票换现金||兑现to cash a cheque N&fW9s}  

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清理票款to clear a cheque j?\$G.Y  
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保证兑现to certify a cheque \[hn]@@  
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填写支票数额to fill up a cheque -,QKTxwo>  
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支票上划线to cross a cheque ^^7L"je]g  
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开发支票to make out a cheque EI1W .V>@  
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签发支票，开立支票to draw a cheque||to issue a cheque WI1T?.Gc   
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透支支票to overdraw a cheque ^Xs%.`Gv/  
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背书支票to endorse a cheque fL!V$]HNt  
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请付票款||清付票款to pay a cheque||to honour a cheque A LXUaE.  
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支票退票to dishonour a cheque ,-@xq.D  
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拒付支票to refuse a cheque d9O:,DKf  
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拒付支票to stop payment of a cheque H#OYw#L"u  
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提示要求付款to present for payment C 8N%X2R  
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见票即付持票人payable to bearer >w9sE8i  
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支付指定人payable to order alFNSRY  
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已过期||无效out of date||stale C,fY.CeI  
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请给出票人R/D||refer to drawer CphF v!k'Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P1MvtI4gm  
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文字与数字不一致words and figures differ =-w;zx  
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支票 vwmBUix  
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时间已过account closed 8] `Ru5nd  
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更改处应加盖印章alterations require initials Xwt`(h[u  
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时间已过effects not cleared ?^}_j vT  
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停止付款payment stopped {WQq}-(  
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支票毁损cheque mutilated %Ds+GM -  
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汇款||寄钱to remit||to send money 1y(UgEg   
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寄票供取款||支票支付to send a cheque for payment ^nNitF  
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寄款人a remitter =n+ \\D  
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收款人a remittee wNY
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国外汇票foreign Bill x`%JI=q  
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国内汇票inland Bill Gh\q^?}  
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跟单汇票documentary bill ba @ctkCW  
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空头汇票accommodation bill ; )Eo7?]-  
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原始汇票original bill S/tIwG ~e3  
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改写||换新票据renewed bill 4 %W:  
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即期汇票sight bill||bill on demand {{yZ@> o6  
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…days after date||…days after date…日后付款 ?OlV"zK  
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…months after date||…months after date…月后付款 kwpK1R4zs  
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见票后…日付款…days after sight||…days sight = #gEB#$x:  
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见票后…月付款…months after sight||…months sight c%m3}
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同组票据set of bills y:m_tv0~0  
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单张汇票sola of exchange||sole of exchange L2Pujk  
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远期汇票usance bill||bill at usance G6@M&u5RT  
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长期汇票long bill Bw%Qbs0Q  
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短期汇票short bill ^ V$Ajt  
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逾期汇票overdue bill Wjhvxk  
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宽限日期days of grace >SPh2[f  
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电汇telegraphic transfer （T.T） ok|qyN+  
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邮汇postal order||postal note （Am.）||post office order||money order <! )**  
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本票promissory note （P/N） UG=K|O XWJ  
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押汇负责书||押汇保证书letter of hypothecation [JF150zr  
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副保||抵押品||付属担保物collateral security ^Q+g({  
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担保书trust receipt||letter of indemnity {%_L=2n6  
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承兑||认付acceptance fW?o@vlO  
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单张承兑general acceptance l+V>]?j  
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有条件承兑qualified acceptance 812$`5 l  
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附条件认付conditional acceptance EAM5{Nc  
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部分认付partial acceptance   6O y$gW)