[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。   %,33gZzf  
会计报表statement of account r])Z9bbi  
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往来帐目account current I!61 K  
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现在往来帐||存款额current accout Nfr:`$k  
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销货帐account sales ldK>HxM%Z  
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共同计算帐项joint account y7>iz6N  
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未决帐项outstanding account g`kY]lu  
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贷方帐项credit account||creditor account WPtMds4  
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借方帐项debit account||debtor account Yhe+u\vGs\  
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应付帐||应付未付帐account payable )9MrdVNv  
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应收帐||应收未收帐account receivable r?\|f:M3  
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新交易||新帐new account sllzno2bU  
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未决帐||老帐old account xHHV=M2l(s  
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现金帐cash account Vg{Zv4+t  
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流水帐running account zFywC-my@  
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暂记帐||未定帐suspense account IO"hF  
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过期帐||延滞帐overdue account||pastdue account 5KJ%]B(H2  
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杂项帐户sundry account ab@=cL~^  
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详细帐单||明细表detail account tFiR!f)  
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呆帐bad account LWD#a~  
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会计项目title of account %'0&ElQ  
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会计薄||帐薄account-book cIb4-TeV  
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营业报告书||损益计算表account of budiness||business report K6B4sE  
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借贷细帐||交验帐account rendered h/K@IAd  
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明细帐account stated
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与…银行开立一户头to open an account with pj; I)-d/  
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与…银行建立交易to keep account with [PWL<t::c  
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继续记帐to keep account 6Dst;:  
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与…有交易to have an account with !d8A  
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作成会计帐||有往来帐项to make out an account with ^npJUa  
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清算||清理债务to make up an account $Q/Ya@o  
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清洁帐目||与…停止交易to close ones account with Wi$dZOcSJ  
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结帐to close an account z<&m*0WYA  
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清理未付款to ask an account||to demand an account Nfn(Xn*J-  
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结清差额to balance the account with _^\$"nw  
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清算to settle an account||to liquidate an account||to square an account BX< dSK  
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审查帐目||监查帐目to audit an account RU&_j*U  
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检查帐目to examine an account 2UadV_s+s  
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转入A的帐户to charge the amount to As account nE| @IGH  
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以计帐方式付款to pay on account W?XizTW  
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代理某人||为某人on ones account||on account of one k\7:{y@,  
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为自己计算||独立帐目on ones own account }Je> ;{&%  
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由某人收益并负风险on ones account and risk||for ones account and risk u8vuwbra!  
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由某人负担for ones account||for account of one w4:\N U  
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按某人指示||列入某人帐户by order and for account of one >-)h|w i  
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列入5月份帐目for May account C"w {\ &R  
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编入某中帐项下to pass to the account of||to place to the account of }5 9U}@xC  
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寄出清算书to send in an account||to send in render an account `\Unpp\I  
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支票薄cheque book s (2GFc  
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支票陈票人cheque drawer ;%!m<S|%k  
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持票人cheque holder Ff4*IOZ}(  
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不记名支票cheque to bearer||bearer cheque FG-L0X
 
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记名支票||认人支票cheque to order RDQ^dui
  
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到期支票antedated cheque S"2qJ!.u  
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未到期支票postdated cheque ~,gXaw  
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保付支票certified cheque i%{X9!*%TX  
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未获兑现支票，退票returned cheque o|8`>!hF  
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横线支票crossed cheque NeOxpn[  
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普通横线general crossing 2 h|e  
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特别横线special crossing C?Zw6M+  
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空白支票blank cheque {bNXedZ\  
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失效支票，过期支票stale cheque _%@=Uc6V  
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普通支票open cheque F@<0s&)1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B5am1y{P#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c9Es%@]  
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支票换现金||兑现to cash a cheque gQWd&)'muf  
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清理票款to clear a cheque rp
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保证兑现to certify a cheque 2s ,8R  
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填写支票数额to fill up a cheque @Cq? :o<  
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支票上划线to cross a cheque D@YP7  
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开发支票to make out a cheque B)SLG]72f  
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签发支票，开立支票to draw a cheque||to issue a cheque S9 sR#  
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透支支票to overdraw a cheque h5%|meZQb  
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背书支票to endorse a cheque 9|r* pK[  
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请付票款||清付票款to pay a cheque||to honour a cheque JHV)ZOO  
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支票退票to dishonour a cheque `|e!Kq?#Q  
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拒付支票to refuse a cheque ?^!,vh  
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拒付支票to stop payment of a cheque Q%ad q-B  
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提示要求付款to present for payment ]TpU"JD  
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见票即付持票人payable to bearer qc-,+sn(  
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支付指定人payable to order j.?:Gaab?#  
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已过期||无效out of date||stale mX# "+X|  
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请给出票人R/D||refer to drawer mB55PYA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q4'C;<\@(Q  
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文字与数字不一致words and figures differ 0%C^8%(x  
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支票 W:s@L#-  
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时间已过account closed kyUl{Zj
 
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更改处应加盖印章alterations require initials UsW5d]i}Y  
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时间已过effects not cleared `u'dh{,gE  
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停止付款payment stopped b5`KB75sbo  
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支票毁损cheque mutilated c
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汇款||寄钱to remit||to send money !$xu(D.  
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寄票供取款||支票支付to send a cheque for payment wyQb5n2`;~  
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寄款人a remitter ej[Su  
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收款人a remittee  kq/u,16@  
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国外汇票foreign Bill 9YKDguG  
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国内汇票inland Bill B@cz ?%]  
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跟单汇票documentary bill ZgYZwc&-  
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空头汇票accommodation bill fPQ|e"?  
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原始汇票original bill z,Xk\@  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand j jY{Uq  
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…days after date||…days after date…日后付款 vInFo.e[4  
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…months after date||…months after date…月后付款 Czu1)y  
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见票后…日付款…days after sight||…days sight !;WbOnLP  
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见票后…月付款…months after sight||…months sight [4gjC  
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同组票据set of bills Q\WXi  
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单张汇票sola of exchange||sole of exchange <9N4"d!A  
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远期汇票usance bill||bill at usance %8<2>  
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长期汇票long bill d+1x*`U|  
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短期汇票short bill .b~OMTHuvM  
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逾期汇票overdue bill B[7A  
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宽限日期days of grace _Q^y_f  
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电汇telegraphic transfer （T.T） 2;}xN!8  
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邮汇postal order||postal note （Am.）||post office order||money order L:^Y@[f  
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本票promissory note （P/N） %0 qc@4  
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押汇负责书||押汇保证书letter of hypothecation Ltl]j*yei  
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副保||抵押品||付属担保物collateral security sB8p( L  
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担保书trust receipt||letter of indemnity VrudR#q  
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承兑||认付acceptance dZ-Ny_@&  
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单张承兑general acceptance ?'T"?b<  
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有条件承兑qualified acceptance "3v7gtGG  
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附条件认付conditional acceptance dPRtN@3  
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部分认付partial acceptance    I8:"h