[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-"b":@:  
会计报表statement of account ^
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往来帐目account current k.Q4oyei  
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现在往来帐||存款额current accout J*m~fZ^  
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销货帐account sales p$1y8Zbor  
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共同计算帐项joint account ?i5=sK\  
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未决帐项outstanding account x}X hL  
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贷方帐项credit account||creditor account <)VNEy'  
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借方帐项debit account||debtor account +puF0]TR,i  
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应付帐||应付未付帐account payable NkY7Hg0  
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应收帐||应收未收帐account receivable $ nHf0.V
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新交易||新帐new account f/UIpswrZ'  
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未决帐||老帐old account a}5/?/  
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现金帐cash account f=T&$tZ<  
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流水帐running account )kvrQ6  
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暂记帐||未定帐suspense account ]3I@5}5%  
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过期帐||延滞帐overdue account||pastdue account xyy EaB  
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杂项帐户sundry account h_\OtoRa  
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详细帐单||明细表detail account Fr)6<9%xVm  
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呆帐bad account UYvdzCUh  
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会计项目title of account WuMr";2*E  
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会计薄||帐薄account-book D),hSqJ"  
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营业报告书||损益计算表account of budiness||business report >N-l2?rE  
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借贷细帐||交验帐account rendered 8 B7~Nq'  
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明细帐account stated /TY=ig1z  
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与…银行开立一户头to open an account with FZx .Yuv  
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与…银行建立交易to keep account with :&BE-f  
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继续记帐to keep account csj4?]gI  
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与…有交易to have an account with `c?8i  
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作成会计帐||有往来帐项to make out an account with 8SoTABH V  
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清算||清理债务to make up an account $PFE>=nM  
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清洁帐目||与…停止交易to close ones account with M`H@ % M  
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结帐to close an account 4ZtsLMwLD  
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清理未付款to ask an account||to demand an account Wd?=RO`a  
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结清差额to balance the account with KN".0WU  
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清算to settle an account||to liquidate an account||to square an account `&i\q=u+  
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审查帐目||监查帐目to audit an account 'mk_s4J  
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检查帐目to examine an account a LJ d1Q
 
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转入A的帐户to charge the amount to As account h_15"rd  
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以计帐方式付款to pay on account ftD(ed  
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代理某人||为某人on ones account||on account of one d[oHjWk  
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为自己计算||独立帐目on ones own account @4=Az1W*  
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由某人收益并负风险on ones account and risk||for ones account and risk ,O_ iSohS  
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由某人负担for ones account||for account of one BH0s` K"  
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按某人指示||列入某人帐户by order and for account of one lr]C'dD  
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列入5月份帐目for May account Y(=A HmR  
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编入某中帐项下to pass to the account of||to place to the account of zBc |
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寄出清算书to send in an account||to send in render an account yz=aJ v; H  
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支票薄cheque book a#a n+JY3  
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支票陈票人cheque drawer ij?Ww'p9>  
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持票人cheque holder n?"("Fiw  
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不记名支票cheque to bearer||bearer cheque *Tr9pq%m  
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记名支票||认人支票cheque to order e-#Vs{?|r  
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到期支票antedated cheque qB3E  
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未到期支票postdated cheque IyA D>Q^  
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保付支票certified cheque {W HK|l  
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未获兑现支票，退票returned cheque -A zOujSS  
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横线支票crossed cheque J|vg<
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普通横线general crossing <W+9h0c  
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特别横线special crossing X4{<{D`0t8  
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空白支票blank cheque sPXjU5uq#  
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失效支票，过期支票stale cheque z:Z-2WV2o  
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普通支票open cheque Cy)N hgz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZCViZWo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x,zYNNx5g  
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支票换现金||兑现to cash a cheque - Ry+WS=  
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清理票款to clear a cheque *C<;yPVc  
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保证兑现to certify a cheque 1z-A3a/-  
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填写支票数额to fill up a cheque 6q>}M  
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支票上划线to cross a cheque kkWv#,qwU  
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开发支票to make out a cheque C*3St`2@9  
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签发支票，开立支票to draw a cheque||to issue a cheque GZ,MC?W  
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透支支票to overdraw a cheque p)ig~kk`  
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背书支票to endorse a cheque yCav;ZS_  
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请付票款||清付票款to pay a cheque||to honour a cheque BV:Ca34&  
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支票退票to dishonour a cheque M\a{2f7'n  
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拒付支票to refuse a cheque *1{A'`.=\  
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拒付支票to stop payment of a cheque @#OL{yMy  
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提示要求付款to present for payment \<*F#3U1  
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见票即付持票人payable to bearer &:&l+  
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支付指定人payable to order xb3G,F  
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已过期||无效out of date||stale eyJWFJh  
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请给出票人R/D||refer to drawer -Pp{aFe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #p>&|
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文字与数字不一致words and figures differ <<u]WsW{C  
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时间已过account closed i@nRZ$K  
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更改处应加盖印章alterations require initials 8c-ys-"#  
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时间已过effects not cleared \O"H#gt  
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停止付款payment stopped gi,7X\`KQ  
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支票毁损cheque mutilated J{dO0!7y  
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汇款||寄钱to remit||to send money S1^/W-yoc~  
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寄票供取款||支票支付to send a cheque for payment sx=1pnP9`  
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寄款人a remitter ;%2+Tc-7I  
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收款人a remittee j1g$LAe  
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国外汇票foreign Bill A4@z+ebb l  
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国内汇票inland Bill +BtLd+)R  
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跟单汇票documentary bill 2EpQ(G J  
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空头汇票accommodation bill V)~b+D  
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原始汇票original bill Xk%eU>d  
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改写||换新票据renewed bill 6)YckxN^  
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即期汇票sight bill||bill on demand N~v<8vJq`  
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…days after date||…days after date…日后付款 +7
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…months after date||…months after date…月后付款 *^[6uaa
 
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见票后…日付款…days after sight||…days sight U+B{\38   
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见票后…月付款…months after sight||…months sight Da[#X`Kp$  
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同组票据set of bills mnZfk  
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单张汇票sola of exchange||sole of exchange imM# zy  
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远期汇票usance bill||bill at usance |ul{d|  
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长期汇票long bill AwuhFPG  
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短期汇票short bill M).CyY;bm  
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逾期汇票overdue bill y~OP9T
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宽限日期days of grace |DsT $~D  
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电汇telegraphic transfer （T.T） k]-Q3V  
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邮汇postal order||postal note （Am.）||post office order||money order ~A%+oa*2 ~  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation mss.\  
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副保||抵押品||付属担保物collateral security C^_m>H3b  
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担保书trust receipt||letter of indemnity G|t0no\f  
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承兑||认付acceptance T~XKV`LQ  
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单张承兑general acceptance nsq7dhq  
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有条件承兑qualified acceptance Y>8 JHoV  
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附条件认付conditional acceptance @a=jSB#B  
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部分认付partial acceptance   *].qm g%