[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。   *}0Q S@FN  
会计报表statement of account a`{'u)@  
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往来帐目account current wU
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现在往来帐||存款额current accout 7eq;dNB@gq  
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销货帐account sales >LNl8X:Cz*  
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共同计算帐项joint account Z uE0'9  
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未决帐项outstanding account ,`w
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贷方帐项credit account||creditor account vXf#gX!Y  
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借方帐项debit account||debtor account eFx*lYjA  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable 7z$+ *]9-  
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新交易||新帐new account ZqhINM*Rm  
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未决帐||老帐old account C/cyqxVl}  
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现金帐cash account k4|YaGhf  
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流水帐running account %AJdtJ@0H  
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暂记帐||未定帐suspense account \0:l9;^4  
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过期帐||延滞帐overdue account||pastdue account lyT~>.?{  
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杂项帐户sundry account h?SUDk:2^  
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详细帐单||明细表detail account > vahj,CZZ  
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呆帐bad account 7_|zMk.J*  
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会计项目title of account %@IR7v~  
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会计薄||帐薄account-book mjw:Z,  
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营业报告书||损益计算表account of budiness||business report TN0dfba[  
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借贷细帐||交验帐account rendered D,R/abYZH  
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明细帐account stated ]v+\v re  
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与…银行开立一户头to open an account with tn}9(Oa)  
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与…银行建立交易to keep account with 7wZKK0;T  
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继续记帐to keep account p{88v3b6  
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与…有交易to have an account with jirxzj
  
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作成会计帐||有往来帐项to make out an account with `i<U;?=0'  
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清算||清理债务to make up an account ] @IzJz"R  
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清洁帐目||与…停止交易to close ones account with q
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结帐to close an account Yz[^?M%(D  
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清理未付款to ask an account||to demand an account yv&&x.!.Z  
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结清差额to balance the account with <AzvVSA,  
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清算to settle an account||to liquidate an account||to square an account L%Me wU0TZ  
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审查帐目||监查帐目to audit an account {QI"WFdGx  
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检查帐目to examine an account [Jwo,?w  
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转入A的帐户to charge the amount to As account T5Yu+>3  
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以计帐方式付款to pay on account >2tYw,m  
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代理某人||为某人on ones account||on account of one RNiFLD%5  
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为自己计算||独立帐目on ones own account `8/K+e`  
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由某人收益并负风险on ones account and risk||for ones account and risk *2P%731n5  
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由某人负担for ones account||for account of one +`}QIp0  
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按某人指示||列入某人帐户by order and for account of one K&3,J
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列入5月份帐目for May account g(& huS  
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编入某中帐项下to pass to the account of||to place to the account of M#Kke
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寄出清算书to send in an account||to send in render an account Td(eNe_4T  
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支票薄cheque book +-2o b90_m  
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支票陈票人cheque drawer ( f]@lNmx  
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持票人cheque holder 2S,N9(7  
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不记名支票cheque to bearer||bearer cheque b'r</n cZ  
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记名支票||认人支票cheque to order = y@*vl   
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到期支票antedated cheque w :nYsuF  
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未到期支票postdated cheque u}r>?/V!  
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保付支票certified cheque / <C{$Gu  
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未获兑现支票，退票returned cheque Xfc+0$U@  
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横线支票crossed cheque g?.y7!m  
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普通横线general crossing ObPXVqG"?  
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特别横线special crossing aP$it6Z  
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空白支票blank cheque _`I}"`2H  
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失效支票，过期支票stale cheque gc\/A\F<  
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普通支票open cheque 25PZ&^G8%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h2-v.Tjf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9^u}~e #(  
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支票换现金||兑现to cash a cheque cQkj{u  
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清理票款to clear a cheque Q45gC28x  
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保证兑现to certify a cheque TMGYNb%<bX  
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填写支票数额to fill up a cheque mGDy3R90  
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支票上划线to cross a cheque lVuBo&  
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开发支票to make out a cheque sSf;j,7V  
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签发支票，开立支票to draw a cheque||to issue a cheque \K9.]P fbI  
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透支支票to overdraw a cheque tU$n3Bg  
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背书支票to endorse a cheque y4! :l =E^  
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请付票款||清付票款to pay a cheque||to honour a cheque (-Q~ @Q1  
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支票退票to dishonour a cheque Yn$:|$  
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拒付支票to refuse a cheque G)^/#d#&  
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拒付支票to stop payment of a cheque *|j4>W\J  
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提示要求付款to present for payment vz#-uw,O:  
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见票即付持票人payable to bearer  3Z`"k2k  
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支付指定人payable to order 4D DBf j  
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已过期||无效out of date||stale 6;\1bP?  
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请给出票人R/D||refer to drawer ji>LBbnHdE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2z"<m2a  
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文字与数字不一致words and figures differ %WKBd\O  
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支票 YlUh|sK7m  
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时间已过account closed bcvm]aPu  
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更改处应加盖印章alterations require initials JIw?]xa*  
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时间已过effects not cleared !ht2*8$lQ  
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停止付款payment stopped t:V._@  
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支票毁损cheque mutilated kaQNcMcq  
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汇款||寄钱to remit||to send money ,SNrcwv  
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寄票供取款||支票支付to send a cheque for payment VD@$y^!H  
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寄款人a remitter h!JyFc  
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收款人a remittee )92(C  
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国外汇票foreign Bill Yb`b/BMR  
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国内汇票inland Bill axt
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跟单汇票documentary bill Kw;gQk~R!  
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空头汇票accommodation bill 6lg]5d2CD  
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原始汇票original bill r ~UDK]?V  
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改写||换新票据renewed bill R= mTJ'y  
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即期汇票sight bill||bill on demand }ri
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…days after date||…days after date…日后付款 "|dhmV[;  
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…months after date||…months after date…月后付款 Kf[.@_TD<1  
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见票后…日付款…days after sight||…days sight gI2'[OU  
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见票后…月付款…months after sight||…months sight n!~ $Z/  
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同组票据set of bills U _A'/p^D  
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单张汇票sola of exchange||sole of exchange Ag+B*  
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远期汇票usance bill||bill at usance "62g!e}!c  
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长期汇票long bill 3V^5 4_  
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短期汇票short bill )7+z/y+[n  
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逾期汇票overdue bill 0L3
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宽限日期days of grace `<v$+mG  
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电汇telegraphic transfer （T.T） ]v>[r?X#V  
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邮汇postal order||postal note （Am.）||post office order||money order zvq}7,  
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本票promissory note （P/N） ~&ns?z>x  
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押汇负责书||押汇保证书letter of hypothecation W,yLGz\  
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副保||抵押品||付属担保物collateral security ZDp^k{AN9a  
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担保书trust receipt||letter of indemnity /\mY
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承兑||认付acceptance V?.=_T<  
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单张承兑general acceptance o(?9vU  
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有条件承兑qualified acceptance NCzabl  
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附条件认付conditional acceptance z ULHgG  
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部分认付partial acceptance   f9Xa}*