[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。   Vv#|%^0  
会计报表statement of account 3+rud9T  
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往来帐目account current '(4$h3-gv7  
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现在往来帐||存款额current accout &N.D!7X  
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销货帐account sales \L Gj]mb1  
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共同计算帐项joint account 0rP`BK|  
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未决帐项outstanding account )*Xd  
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贷方帐项credit account||creditor account )%FRBO]  
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借方帐项debit account||debtor account 1w*DU
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应付帐||应付未付帐account payable w_4/::K*  
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应收帐||应收未收帐account receivable p}I,!~}  
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新交易||新帐new account 9[31EiT  
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未决帐||老帐old account ;]XKe')  
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现金帐cash account ~ A?  
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流水帐running account 9b
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暂记帐||未定帐suspense account :70n%3a  
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过期帐||延滞帐overdue account||pastdue account Pi7IBz  
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杂项帐户sundry account x|3f$ =b  
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详细帐单||明细表detail account c^Y&4=>T  
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呆帐bad account ~ 8hAmM  
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会计项目title of account =~7%R.U([e  
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会计薄||帐薄account-book '8O(J7J  
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营业报告书||损益计算表account of budiness||business report <|,0%bq)|  
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借贷细帐||交验帐account rendered 2`|1 !x  
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明细帐account stated g`(' k5=  
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与…银行开立一户头to open an account with / /ty] j  
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与…银行建立交易to keep account with !`S`%\"  
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继续记帐to keep account GQZLOjsop  
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与…有交易to have an account with 8A|{jH74  
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作成会计帐||有往来帐项to make out an account with ]6PX4oK_t  
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清算||清理债务to make up an account caK<;bmu-  
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清洁帐目||与…停止交易to close ones account with j_r?4k
 
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结帐to close an account "K.XoG4|  
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清理未付款to ask an account||to demand an account D4CN%^?  
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结清差额to balance the account with k>W5ts2+  
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清算to settle an account||to liquidate an account||to square an account R"j6 w[tn  
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审查帐目||监查帐目to audit an account 9t`Z_HwdCb  
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检查帐目to examine an account -EwtO4vLJ  
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转入A的帐户to charge the amount to As account >a5M:s)  
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以计帐方式付款to pay on account HA +EuQE"  
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代理某人||为某人on ones account||on account of one $6~ \xe=  
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为自己计算||独立帐目on ones own account lX)RG*FlTC  
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由某人收益并负风险on ones account and risk||for ones account and risk #MZ0Sd8]&  
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由某人负担for ones account||for account of one qO5.NIs  
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按某人指示||列入某人帐户by order and for account of one <lk_]+ XJ3  
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列入5月份帐目for May account :U5>. ):  
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编入某中帐项下to pass to the account of||to place to the account of R:*I>cRs  
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寄出清算书to send in an account||to send in render an account jV_Eyi3  
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支票薄cheque book b"Hg4i)  
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支票陈票人cheque drawer =rj5 q
  
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持票人cheque holder [CH%(#>i~  
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不记名支票cheque to bearer||bearer cheque UQl3Tq4QM  
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记名支票||认人支票cheque to order 5 ^}zysY`  
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到期支票antedated cheque V@jR8zv|_  
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未到期支票postdated cheque ~4th;#'  
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保付支票certified cheque 3n']\V  
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未获兑现支票，退票returned cheque wU_e/+ 0h  
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横线支票crossed cheque #$(F&>pj  
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普通横线general crossing z65|NO6JW.  
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特别横线special crossing ZK))91;v  
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空白支票blank cheque 1R)4[oYN\<  

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失效支票，过期支票stale cheque &eq>>  
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普通支票open cheque ep i{Ayb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >6 [{\uPK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yhQv $D,^f  
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支票换现金||兑现to cash a cheque HjKj.f
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清理票款to clear a cheque m\|I.BUG  
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保证兑现to certify a cheque FQ>KbZ
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填写支票数额to fill up a cheque l'T3RC,\  
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支票上划线to cross a cheque _7?o/Q?F%  
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开发支票to make out a cheque  Ko9"mHNB  
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签发支票，开立支票to draw a cheque||to issue a cheque -qz;  
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透支支票to overdraw a cheque PpX=~Of~  
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背书支票to endorse a cheque _x_om#~n  
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请付票款||清付票款to pay a cheque||to honour a cheque V|xKvH  
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支票退票to dishonour a cheque hK*:pf  
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拒付支票to refuse a cheque j4Pp n  
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拒付支票to stop payment of a cheque O?|opD  
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提示要求付款to present for payment v`evuJ\3  
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见票即付持票人payable to bearer c<)C3v  
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支付指定人payable to order iHhoNv`MR  
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已过期||无效out of date||stale } <; y,4f  
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请给出票人R/D||refer to drawer 4L\bT;dQ|.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l&cYN2T b  
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文字与数字不一致words and figures differ @q2If{Tk  
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支票 BoJ@bOe#  
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时间已过account closed yEL^Y'x?  
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更改处应加盖印章alterations require initials 7RNf)nz  
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时间已过effects not cleared Un\h[m  
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停止付款payment stopped 3l"7$B  
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支票毁损cheque mutilated ?z>Zs
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汇款||寄钱to remit||to send money c`I`@Bed  
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寄票供取款||支票支付to send a cheque for payment biFy*+|  
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寄款人a remitter }|>mR];  
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收款人a remittee @+1-_Q`s/R  
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国外汇票foreign Bill sLh9=Kh`  
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国内汇票inland Bill r<4FF=  
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跟单汇票documentary bill g2p/#\D\J  
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空头汇票accommodation bill $rFLhp}  
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原始汇票original bill hhQLld4  
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改写||换新票据renewed bill lrg3n[y-l  
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即期汇票sight bill||bill on demand ab4(?-'-  
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…days after date||…days after date…日后付款 E _d^&{j  
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…months after date||…months after date…月后付款 {,z$*nf  
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见票后…日付款…days after sight||…days sight #;ezMRKM"  
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见票后…月付款…months after sight||…months sight 0c*y~hUVZ  
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同组票据set of bills 7!.#:+rg5#  
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单张汇票sola of exchange||sole of exchange [7d>c  
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远期汇票usance bill||bill at usance !ER,o_T<  
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长期汇票long bill ?V6A:8t,  
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短期汇票short bill ]ADj9  
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逾期汇票overdue bill WDznhMo  
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宽限日期days of grace dg#w/}}m  
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电汇telegraphic transfer （T.T） !ho~@sc{W  
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邮汇postal order||postal note （Am.）||post office order||money order _^{!`*S  
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本票promissory note （P/N） &OpGcbf1  
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押汇负责书||押汇保证书letter of hypothecation =b\k$WQ_(  
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副保||抵押品||付属担保物collateral security cL/6 p0S  
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担保书trust receipt||letter of indemnity >GRL5Iow  
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承兑||认付acceptance kVu8/*Q  
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单张承兑general acceptance
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有条件承兑qualified acceptance B.:DW3  
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附条件认付conditional acceptance {Pi+V uLE  
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部分认付partial acceptance   \tL9`RKpg