[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。   +25=u|#4r  
会计报表statement of account wS+!>Q_]w  
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往来帐目account current ~ch%mI~  
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现在往来帐||存款额current accout o';/$xrH  
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销货帐account sales 42p1P6d  
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共同计算帐项joint account {jH'W)nR  
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未决帐项outstanding account aEh9za  
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贷方帐项credit account||creditor account ?L0k|7  
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借方帐项debit account||debtor account bar=^V)  
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应付帐||应付未付帐account payable v;U5[  
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应收帐||应收未收帐account receivable iRlpNsN  
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新交易||新帐new account {:#nrD"  
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未决帐||老帐old account gzqp=I[%  
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现金帐cash account KX7fgC  
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流水帐running account tq3Rc}  
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暂记帐||未定帐suspense account v
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过期帐||延滞帐overdue account||pastdue account o|xZ?#^h  
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杂项帐户sundry account # Q,EL73;  
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详细帐单||明细表detail account z BTW&  
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呆帐bad account jBOl:l,+  
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会计项目title of account *|Er;Thw  
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会计薄||帐薄account-book 1ONkmVtL  
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营业报告书||损益计算表account of budiness||business report S6JXi>n  
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借贷细帐||交验帐account rendered Q N#bd~  
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明细帐account stated ?SElJ?Z  
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与…银行开立一户头to open an account with ]4en|Aq  
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与…银行建立交易to keep account with ,:A;4  
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继续记帐to keep account _7<{+Zzm  
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与…有交易to have an account with ~Q]5g7k=&  
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作成会计帐||有往来帐项to make out an account with mA+:)?e5~  
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清算||清理债务to make up an account "O4A&PJD  
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清洁帐目||与…停止交易to close ones account with % (y{S
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结帐to close an account J4"Fj, FS  
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清理未付款to ask an account||to demand an account ~! -JN}H m  
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结清差额to balance the account with $0E+8xE  
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清算to settle an account||to liquidate an account||to square an account SscB&{f  
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审查帐目||监查帐目to audit an account vyIH<@@p7  

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检查帐目to examine an account MxIa,M<  
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转入A的帐户to charge the amount to As account 0- )K_JV  
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以计帐方式付款to pay on account R}M ;, G  
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代理某人||为某人on ones account||on account of one 5*p zL0,Y  
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为自己计算||独立帐目on ones own account "tzu.V-  
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由某人收益并负风险on ones account and risk||for ones account and risk kt/,& oKI  
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由某人负担for ones account||for account of one X g6ezl
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按某人指示||列入某人帐户by order and for account of one ::|~tLFu  
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列入5月份帐目for May account Wh)D_  
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编入某中帐项下to pass to the account of||to place to the account of P=QxfX0B  
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寄出清算书to send in an account||to send in render an account iVXt@[  
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支票薄cheque book 5?
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支票陈票人cheque drawer HL38iXQ( 3  
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持票人cheque holder e8F]m`{_"  
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不记名支票cheque to bearer||bearer cheque N~ v 6K}`}  
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记名支票||认人支票cheque to order mptFd  
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到期支票antedated cheque -NBVUUAgN  
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未到期支票postdated cheque ".?4`@7F\  
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保付支票certified cheque |R`"Zu`  
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未获兑现支票，退票returned cheque IPQRdBQ  
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横线支票crossed cheque y>I2}P  
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普通横线general crossing LOh2eZ"
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特别横线special crossing !nvwRQ  
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空白支票blank cheque {)[o*+9  
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失效支票，过期支票stale cheque GEBSUv
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普通支票open cheque g`Z=Y7jLH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ++cS^ Lo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L Eb$Fd  
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支票换现金||兑现to cash a cheque )U/jD  
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清理票款to clear a cheque #:K=zV\  
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保证兑现to certify a cheque tl#sCf!c  
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填写支票数额to fill up a cheque EVmBLH-a  
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支票上划线to cross a cheque N} EKV  
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开发支票to make out a cheque AwM`[`R
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签发支票，开立支票to draw a cheque||to issue a cheque ?ZF):}rvZ  
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透支支票to overdraw a cheque LrU8!r`a  
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背书支票to endorse a cheque .j}]J:{%  
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请付票款||清付票款to pay a cheque||to honour a cheque E7Lqa S  
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支票退票to dishonour a cheque [F-R*}&x  
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拒付支票to refuse a cheque <PLAAh8  
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拒付支票to stop payment of a cheque PK|-2R"M
  
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提示要求付款to present for payment h}Otz "  
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见票即付持票人payable to bearer z8\YMr6o  
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支付指定人payable to order l=DF)#>w  
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已过期||无效out of date||stale ?I+L  
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请给出票人R/D||refer to drawer gN/<g8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VN`.*B|9[  
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文字与数字不一致words and figures differ 1 Pk+zBJ$  
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支票 g p:0Y  
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时间已过account closed YBt=8`r  
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更改处应加盖印章alterations require initials K_YrdA)6  
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时间已过effects not cleared q`xc h[H  
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停止付款payment stopped Qs1CK;+zU  
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支票毁损cheque mutilated 5wue2/gl  
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汇款||寄钱to remit||to send money 1jKpLTSs  
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寄票供取款||支票支付to send a cheque for payment w)7y{ya$  
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寄款人a remitter NjIPHM$g  
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收款人a remittee \,13mB6  
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国外汇票foreign Bill R+HX'W  
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国内汇票inland Bill )0/9 L  
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跟单汇票documentary bill qSP&Fi  
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空头汇票accommodation bill S<7!<]F-  
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原始汇票original bill G2|jS@L#  
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改写||换新票据renewed bill v@EErF  
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即期汇票sight bill||bill on demand ]@ruizb8  
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…days after date||…days after date…日后付款 5n?P}kca)  
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…months after date||…months after date…月后付款 sT;wHtU  
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见票后…日付款…days after sight||…days sight e*Wk;D&  
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见票后…月付款…months after sight||…months sight Z3JUYEAS  
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同组票据set of bills + ,Krq 3P  
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单张汇票sola of exchange||sole of exchange =p_*lC%N  
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远期汇票usance bill||bill at usance 0g[ %)C  
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长期汇票long bill $w*L' <  
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短期汇票short bill >Oa D7  
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逾期汇票overdue bill k&ooV4#f6  
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宽限日期days of grace Wu 0:X*>}p  
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电汇telegraphic transfer （T.T） -Fd&rq:GB(  
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邮汇postal order||postal note （Am.）||post office order||money order VaD+:b4  
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本票promissory note （P/N） ?5EH/yV;  
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押汇负责书||押汇保证书letter of hypothecation s21} a,eB  
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副保||抵押品||付属担保物collateral security O?X[&t  
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担保书trust receipt||letter of indemnity eMRH*MyD  
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承兑||认付acceptance
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单张承兑general acceptance 6|NH*#s  
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有条件承兑qualified acceptance 3Cj)
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附条件认付conditional acceptance +b-ON@9]J`  
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部分认付partial acceptance   5e+j51