[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。   H{Tt>k  
会计报表statement of account :.KN;+tP  
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往来帐目account current tj :3R$a  
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现在往来帐||存款额current accout *=UxX ]0y  
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销货帐account sales 0uX"KL]Elf  

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共同计算帐项joint account >s#[dr\ww  
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未决帐项outstanding account ;{1J{-
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贷方帐项credit account||creditor account v=!Ap ; 2L  
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借方帐项debit account||debtor account c2M-/ x-:  

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应付帐||应付未付帐account payable GdZ_  
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应收帐||应收未收帐account receivable Nda,G++5(  
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新交易||新帐new account $* )??uU  
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未决帐||老帐old account +<p?i]3CHe  
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现金帐cash account vCC}IDd
 
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流水帐running account =GO/r;4  
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暂记帐||未定帐suspense account _
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过期帐||延滞帐overdue account||pastdue account Dd+ f,$  
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杂项帐户sundry account wk {9  
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详细帐单||明细表detail account X|.M9zIx  
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呆帐bad account %qA +zPf  
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会计项目title of account Ph&AP*Fq  
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会计薄||帐薄account-book uM0!,~&9|  
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营业报告书||损益计算表account of budiness||business report s:Us*i=H,  
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借贷细帐||交验帐account rendered 7e&R6j  
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明细帐account stated od>DSn3 T  
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与…银行开立一户头to open an account with 
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与…银行建立交易to keep account with TX{ DZ#  
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继续记帐to keep account 8k'UEf`'(  
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与…有交易to have an account with LGT\1u  
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作成会计帐||有往来帐项to make out an account with \()\pp~4  
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清算||清理债务to make up an account >]"5K<-1  
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清洁帐目||与…停止交易to close ones account with iR4CY-  
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结帐to close an account \Ja%u"DA  
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清理未付款to ask an account||to demand an account ltt%X].[  
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结清差额to balance the account with Kv+E"2d  
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清算to settle an account||to liquidate an account||to square an account =(*Eh=Pw  
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审查帐目||监查帐目to audit an account 2U>1-p&dn  
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检查帐目to examine an account U_!"&O5lr  
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转入A的帐户to charge the amount to As account 2DTH|Yv  
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以计帐方式付款to pay on account M6AQ8~z  
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代理某人||为某人on ones account||on account of one EPI mh  
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为自己计算||独立帐目on ones own account 2K, 1wqf'  
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由某人收益并负风险on ones account and risk||for ones account and risk k4pvp5}%  
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由某人负担for ones account||for account of one dSIMwu6u  
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按某人指示||列入某人帐户by order and for account of one 5I T'u3V  
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列入5月份帐目for May account h]@X
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编入某中帐项下to pass to the account of||to place to the account of 'O\K Wj{  
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寄出清算书to send in an account||to send in render an account &e,xN;  
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支票薄cheque book (CZRX9TT1  
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支票陈票人cheque drawer %5F=!(w  
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持票人cheque holder ;C{2*0"H|  
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不记名支票cheque to bearer||bearer cheque fVf.u'
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记名支票||认人支票cheque to order ;PS[VdV  
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到期支票antedated cheque IUu[`\b=  
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未到期支票postdated cheque  ZfvFs  
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保付支票certified cheque ?c>j^}A/N  
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未获兑现支票，退票returned cheque NaVZ)  
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横线支票crossed cheque  d(v )SS  
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普通横线general crossing M}%0=VCY7  
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特别横线special crossing YToRG7X#  
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空白支票blank cheque +Do7rl  
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失效支票，过期支票stale cheque Bxm^Arc>  
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普通支票open cheque |0-5-.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JLg_oK6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dmE-WS  
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支票换现金||兑现to cash a cheque {d7KJmN  
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清理票款to clear a cheque KQr=;O\T  
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保证兑现to certify a cheque ^s24f?3  
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填写支票数额to fill up a cheque fT'A{&h|U  
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支票上划线to cross a cheque ew"[]eZ:ut  
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开发支票to make out a cheque ,~G[\2~p  
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签发支票，开立支票to draw a cheque||to issue a cheque Wje7fv  
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透支支票to overdraw a cheque oXz:zoN
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背书支票to endorse a cheque 2U#OBvNU  
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请付票款||清付票款to pay a cheque||to honour a cheque ~%GUc ~  
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支票退票to dishonour a cheque B|!YGfL  
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拒付支票to refuse a cheque U8.DPRa  
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拒付支票to stop payment of a cheque ]bX.w/=  
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提示要求付款to present for payment lYq R6^  
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见票即付持票人payable to bearer VpJ
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支付指定人payable to order w`i3B@w  
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已过期||无效out of date||stale HgG"9WBe%  
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请给出票人R/D||refer to drawer !QC->  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A"w 1GBx  
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文字与数字不一致words and figures differ Q%KS$nP 9  
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支票 NlWIb2,  
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时间已过account closed 5qUyOkI  
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更改处应加盖印章alterations require initials LD#]"k  
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时间已过effects not cleared
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停止付款payment stopped 'KM@$2tK^q  
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支票毁损cheque mutilated s_p?3bKu  
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汇款||寄钱to remit||to send money )*$'e<?`  
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寄票供取款||支票支付to send a cheque for payment Q
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寄款人a remitter T[&1cth  
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收款人a remittee ~#7=gI&p@  
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国外汇票foreign Bill 8T7[/"hi\  
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国内汇票inland Bill ]KLjQpd  
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跟单汇票documentary bill 1Ep!U#Del  
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空头汇票accommodation bill 9;sebqC?  
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原始汇票original bill YN.rj-;^+  
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改写||换新票据renewed bill #1&wfI$  
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即期汇票sight bill||bill on demand fu"#C}{  
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…days after date||…days after date…日后付款 6"/cz~h  
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…months after date||…months after date…月后付款 Z9E[RD  
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见票后…日付款…days after sight||…days sight OB.TAoH:  
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见票后…月付款…months after sight||…months sight Z Ql ja  
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同组票据set of bills &Egw94l  
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单张汇票sola of exchange||sole of exchange 'avzESe~'  
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远期汇票usance bill||bill at usance W|XW2`3p  
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长期汇票long bill >> yK_yg  
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短期汇票short bill !VBl/ aU@  
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逾期汇票overdue bill { }Q!. /5  
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宽限日期days of grace (1Q G]1q  
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电汇telegraphic transfer （T.T） |>X5@
 
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邮汇postal order||postal note （Am.）||post office order||money order `>'%!E9G  
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本票promissory note （P/N） xDJ@MW#  
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押汇负责书||押汇保证书letter of hypothecation '9@} =pE  
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副保||抵押品||付属担保物collateral security Ix~_.&  
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担保书trust receipt||letter of indemnity 5=cS5q@  
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承兑||认付acceptance *z852@  
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单张承兑general acceptance GQ-fEIi{  
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有条件承兑qualified acceptance SHcFnxEAIH  
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附条件认付conditional acceptance @}{lp'8FYi  
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部分认付partial acceptance   O%m\ Q1