[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。   X$Y\/|!z  
会计报表statement of account @'>Ul!.]  
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往来帐目account current )Y](Mj!D  
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现在往来帐||存款额current accout nK8IW3fX9)  
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销货帐account sales 4}r.g0L  
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共同计算帐项joint account ]}Jb'(gMO4  
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未决帐项outstanding account 3P|z`}Ka  
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贷方帐项credit account||creditor account r @URs;O=  
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借方帐项debit account||debtor account hcT5>w[  
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应付帐||应付未付帐account payable <Em|0hth  
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应收帐||应收未收帐account receivable l,k.Jo5  
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新交易||新帐new account l3Wh&*0  
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未决帐||老帐old account &`2$,zX#  
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现金帐cash account A(1WQUu j  
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流水帐running account jyFKO[s\X  
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暂记帐||未定帐suspense account 2Xqa?ay0>  
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过期帐||延滞帐overdue account||pastdue account iHk/#a  
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杂项帐户sundry account 9)S,c=z83  
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详细帐单||明细表detail account 1v'|%B;O  
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呆帐bad account n7,LfO#  
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会计项目title of account xeKfc}:&z  
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会计薄||帐薄account-book zxy/V^mu  
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营业报告书||损益计算表account of budiness||business report ^dRgYi"(A  
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借贷细帐||交验帐account rendered dRXdV7-!  
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明细帐account stated vf h*`G$  
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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 #W[C;f|,  
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继续记帐to keep account Ku;8Mx{  
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与…有交易to have an account with Yf[GpSej  
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作成会计帐||有往来帐项to make out an account with e(EXQP2P>  
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清算||清理债务to make up an account 4e9'yi  
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清洁帐目||与…停止交易to close ones account with 6l?\iE  
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结帐to close an account I,YP{H4  

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清理未付款to ask an account||to demand an account 6>;dJV  
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结清差额to balance the account with x $=-lB  
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清算to settle an account||to liquidate an account||to square an account <aEY=IF4  
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审查帐目||监查帐目to audit an account H:&|q+K=#  
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检查帐目to examine an account /?Fa<{  
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转入A的帐户to charge the amount to As account =lqBRut  
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以计帐方式付款to pay on account ??.9`3CYo  
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代理某人||为某人on ones account||on account of one p 6FPdt)  
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为自己计算||独立帐目on ones own account WSPlM"h  
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由某人收益并负风险on ones account and risk||for ones account and risk 47 _";g@X  
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由某人负担for ones account||for account of one y At,XG3  
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按某人指示||列入某人帐户by order and for account of one /K./k!'z  
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列入5月份帐目for May account M;i4ss,}!  
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编入某中帐项下to pass to the account of||to place to the account of mVBF2F<4  

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寄出清算书to send in an account||to send in render an account K(M@#t1_&  
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支票薄cheque book dU~DlaEy(  
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支票陈票人cheque drawer /}Z0\,  
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持票人cheque holder ktr l|  
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不记名支票cheque to bearer||bearer cheque Z-!W#   
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记名支票||认人支票cheque to order ;b""N,  
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到期支票antedated cheque YJO,"7+  
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未到期支票postdated cheque q1nGj  
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保付支票certified cheque "Iy @PR?>  
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未获兑现支票，退票returned cheque *q%)q  
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横线支票crossed cheque 9oteQN{9  
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普通横线general crossing i6[,m*q~2x  
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特别横线special crossing #![i {7  
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空白支票blank cheque Z\E3i  
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失效支票，过期支票stale cheque =>6Z"LD(  
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普通支票open cheque ?K7m:Dx
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O'deQq[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8zz-jkR  
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支票换现金||兑现to cash a cheque Z94D<X"  
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清理票款to clear a cheque KhZ'Ic[vw  
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保证兑现to certify a cheque }6eWdm!B  
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填写支票数额to fill up a cheque 2P9hx5PiV  
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支票上划线to cross a cheque Y&k'4Y%  
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开发支票to make out a cheque cX1"<f D o  
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签发支票，开立支票to draw a cheque||to issue a cheque oHu0] XA  
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透支支票to overdraw a cheque \0j|~/6   
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背书支票to endorse a cheque ?mRU9VY  
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请付票款||清付票款to pay a cheque||to honour a cheque S! ,.#e(Y  
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支票退票to dishonour a cheque CbS9fc&  
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拒付支票to refuse a cheque ]t7<$L   
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拒付支票to stop payment of a cheque ]_|qv1K6  
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提示要求付款to present for payment 04:^<n+{  
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见票即付持票人payable to bearer 292e0cE  
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支付指定人payable to order mWUQF"q8  
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已过期||无效out of date||stale q%Obrk  
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请给出票人R/D||refer to drawer ^C_Y[i ~|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #G$_\bt  
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文字与数字不一致words and figures differ vitmG'|WG  
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支票 l`~*"4|/  
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时间已过account closed *s S7^OZ*  
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更改处应加盖印章alterations require initials EUu"H` E+  
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时间已过effects not cleared t(/e~w  
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停止付款payment stopped pD eqBO  
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支票毁损cheque mutilated [C,<Q  
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汇款||寄钱to remit||to send money 9.!6wd4mw  
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寄票供取款||支票支付to send a cheque for payment l|/h4BJ'  
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寄款人a remitter {W)Kz_  
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收款人a remittee lQ<2Vw#Yl  
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国外汇票foreign Bill 0k@4;BYu  
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国内汇票inland Bill X|TEeE c[L  
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跟单汇票documentary bill 2E33m*C2  
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空头汇票accommodation bill x1:+M]Da  
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原始汇票original bill +dX1`%RR[  
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改写||换新票据renewed bill \V  /s  
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即期汇票sight bill||bill on demand ]( V+ qj
 
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…days after date||…days after date…日后付款 X,:pT\G  
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…months after date||…months after date…月后付款 %jdV8D#Q  
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见票后…日付款…days after sight||…days sight O<Qa1Ow7f  
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见票后…月付款…months after sight||…months sight !sQ$a#Ea  
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同组票据set of bills Rp4EB:*  
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单张汇票sola of exchange||sole of exchange .j:.?v  
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远期汇票usance bill||bill at usance #DApdD9M  
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长期汇票long bill W.iL!x.B@  
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短期汇票short bill fZL%H0&  
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逾期汇票overdue bill Zq=t&$*  
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宽限日期days of grace mt3j- Mw  
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电汇telegraphic transfer （T.T） [RCUP.  
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邮汇postal order||postal note （Am.）||post office order||money order /tl/%:U*.  
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本票promissory note （P/N） TWYz\Hmw  
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押汇负责书||押汇保证书letter of hypothecation .w/#S-at  
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副保||抵押品||付属担保物collateral security LO]D XW 9  
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担保书trust receipt||letter of indemnity "}Kvx{L8  
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承兑||认付acceptance W/ZmG]sZE  
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单张承兑general acceptance jcHs!   
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有条件承兑qualified acceptance =BQM(mal  
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附条件认付conditional acceptance }HtP8F8!x  
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部分认付partial acceptance   J9S9rir&