[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。   @ptrF pSL  
会计报表statement of account (dO0`wfM  
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往来帐目account current xUa9>=JU{  
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现在往来帐||存款额current accout HL>l.IG?  
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销货帐account sales O<Ay`p5  
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共同计算帐项joint account dpt P(H  
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未决帐项outstanding account 8+(wAbp  
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贷方帐项credit account||creditor account K!E\v4  
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借方帐项debit account||debtor account `( O#$n  
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应付帐||应付未付帐account payable B/hQvA;(  
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应收帐||应收未收帐account receivable Cyg(~7]  
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新交易||新帐new account Lc-WfzT  

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未决帐||老帐old account Hf30 ve}  
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现金帐cash account "uyr@u0b  
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流水帐running account ; =*=P8&5  
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暂记帐||未定帐suspense account CWd &  
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过期帐||延滞帐overdue account||pastdue account UvqnNA  
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杂项帐户sundry account -|= )
 
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详细帐单||明细表detail account m-cw5lW  
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呆帐bad account z> N73 u  
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会计项目title of account ,1vFX$  
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会计薄||帐薄account-book ;L%\[H>G  
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营业报告书||损益计算表account of budiness||business report t0^)Q$  
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借贷细帐||交验帐account rendered {L M Q  
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明细帐account stated f\Q_]%^W  
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与…银行开立一户头to open an account with C2DAsSw  
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与…银行建立交易to keep account with JbXi|OS/  
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继续记帐to keep account z07:E>D]  
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与…有交易to have an account with A3.pz6iT>  
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作成会计帐||有往来帐项to make out an account with YH{n   
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清算||清理债务to make up an account TR'_v[uK3  
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清洁帐目||与…停止交易to close ones account with Yv"B-oy  
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结帐to close an account _gl1Qtv@rf  
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清理未付款to ask an account||to demand an account s/P+?8'9  
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结清差额to balance the account with 0sF|Y%N  
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清算to settle an account||to liquidate an account||to square an account $JiypX^DOP  
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审查帐目||监查帐目to audit an account Qp>Z&LvC5  
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检查帐目to examine an account @Z<Z//^k  
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转入A的帐户to charge the amount to As account y-"QY[  
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以计帐方式付款to pay on account x_wWe>0  
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代理某人||为某人on ones account||on account of one 3h}i="i  
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为自己计算||独立帐目on ones own account a TPq1u  
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由某人收益并负风险on ones account and risk||for ones account and risk 2)-4?uz~  
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由某人负担for ones account||for account of one @7{.err!  
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按某人指示||列入某人帐户by order and for account of one p+y"r4  
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列入5月份帐目for May account $KlaZ>Dh  
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编入某中帐项下to pass to the account of||to place to the account of '6L@l  
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寄出清算书to send in an account||to send in render an account s^Xs*T@~h  
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支票薄cheque book xC}'"``s  
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支票陈票人cheque drawer ekqS=KfWl;  
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持票人cheque holder (!YJ:,!so  
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不记名支票cheque to bearer||bearer cheque }>V
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记名支票||认人支票cheque to order .tQ(q=#  
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到期支票antedated cheque <RtyW  
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未到期支票postdated cheque W1Ye+vg/s  
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保付支票certified cheque t*H |*L#YR  
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未获兑现支票，退票returned cheque !nlr!+(fV  
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横线支票crossed cheque (hg6<`  
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普通横线general crossing kGYsjhL\d  
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特别横线special crossing t%0c$c
 
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空白支票blank cheque y6x./1Nb}<  
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失效支票，过期支票stale cheque \okv}x^L=Z  
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普通支票open cheque sUK|*y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V\opC6*L_e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aDxNAfP  
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支票换现金||兑现to cash a cheque -.ZP<,?@F  
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清理票款to clear a cheque MPy><J  
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保证兑现to certify a cheque R5((
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填写支票数额to fill up a cheque -)3+/4Q(  
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支票上划线to cross a cheque F4WX$;1  
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开发支票to make out a cheque ?A_+G 5  
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签发支票，开立支票to draw a cheque||to issue a cheque 3o/f, }_  
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透支支票to overdraw a cheque vM5/KrW  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque alHA&YC{K  
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支票退票to dishonour a cheque l"nS+z  
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拒付支票to refuse a cheque #{J~ km/  
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拒付支票to stop payment of a cheque L3xN#W;m7  
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提示要求付款to present for payment \gPMYMd  
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见票即付持票人payable to bearer O_4B> )zd  

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支付指定人payable to order a~_JTH4=t  
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已过期||无效out of date||stale Fb%?qaLmCv  
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请给出票人R/D||refer to drawer z+6PVQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C12V_)~2  
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文字与数字不一致words and figures differ YARL/V  
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支票 SF,:jpt`Z+  
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时间已过account closed O(8CrKYY  
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更改处应加盖印章alterations require initials $[fqTh  
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时间已过effects not cleared cRrJZ9  
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停止付款payment stopped
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支票毁损cheque mutilated c]#}#RJ`\  
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汇款||寄钱to remit||to send money bs~P  
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寄票供取款||支票支付to send a cheque for payment {*GBUv5  
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寄款人a remitter 8HBwcXYoHh  
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收款人a remittee N^[ F+y  
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国外汇票foreign Bill q5e(~@(z<`  
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国内汇票inland Bill -Z,r\9d  
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跟单汇票documentary bill v%*don  
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空头汇票accommodation bill o}KVT%}  
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原始汇票original bill QlMLWi  
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改写||换新票据renewed bill tUU
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即期汇票sight bill||bill on demand 5"57F88Y1  
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…days after date||…days after date…日后付款 E%v0@  
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…months after date||…months after date…月后付款 --l UEo~  
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见票后…日付款…days after sight||…days sight u5ZyO Z;  
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见票后…月付款…months after sight||…months sight ]}b  
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同组票据set of bills =6ru%.8U,  
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单张汇票sola of exchange||sole of exchange fNAW4I I}  
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远期汇票usance bill||bill at usance ?'f  
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长期汇票long bill |LC"1 k  
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短期汇票short bill ?F] P=S :x  
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逾期汇票overdue bill XZk%5t|
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宽限日期days of grace H?;+C/-K`_  
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电汇telegraphic transfer （T.T） bf.+Ewb(  
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邮汇postal order||postal note （Am.）||post office order||money order [Uq`B&F:  
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本票promissory note （P/N） T7mT:z>:  
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押汇负责书||押汇保证书letter of hypothecation 'q;MhnU+  
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副保||抵押品||付属担保物collateral security GjW(&p$&  
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担保书trust receipt||letter of indemnity l[5** ?#  
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承兑||认付acceptance -tWxBGSa@  
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单张承兑general acceptance r*mYtS  
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有条件承兑qualified acceptance }T}c%p  
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附条件认付conditional acceptance ]5*H/8Ke7  
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部分认付partial acceptance   ?\4kV*/Cqz