[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。   , @jtD*c)  
会计报表statement of account <q=Zg7zB  
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往来帐目account current UE^o}Eyg  
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现在往来帐||存款额current accout ]B )nN':  
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销货帐account sales S%MDQTM  
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共同计算帐项joint account ,;t:x|{%  
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未决帐项outstanding account ~qqxHymc  
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贷方帐项credit account||creditor account 1*p6UR&  
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借方帐项debit account||debtor account 4tkT\.  
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应付帐||应付未付帐account payable Xb:* KeZq  
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应收帐||应收未收帐account receivable l1T`[2  
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新交易||新帐new account KWo Ps%G  
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未决帐||老帐old account bXJ(QXHd%  
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现金帐cash account iT&4;W=72~  
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流水帐running account ez32k[eV!  
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暂记帐||未定帐suspense account jywS<9 c@  
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过期帐||延滞帐overdue account||pastdue account *@bz<{!  
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杂项帐户sundry account <5%*
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详细帐单||明细表detail account m19\H  
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呆帐bad account I`oJ
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会计项目title of account 64mh.j  
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会计薄||帐薄account-book 6p  }a!  
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营业报告书||损益计算表account of budiness||business report 7:F0?l*  
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借贷细帐||交验帐account rendered ;UXV!8SM  
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明细帐account stated +a*Ic8*  
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与…银行开立一户头to open an account with T^]]z}k  
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与…银行建立交易to keep account with VF11eZ"  
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继续记帐to keep account %S"z9@  
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与…有交易to have an account with |qguLab (  
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作成会计帐||有往来帐项to make out an account with \C~6 '  
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清算||清理债务to make up an account rD$5]%Y  
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清洁帐目||与…停止交易to close ones account with [u*7( 4e  
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结帐to close an account ~0024B[G  
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清理未付款to ask an account||to demand an account U~sC%Ri-@U  
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结清差额to balance the account with )CoFRqz<h  
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清算to settle an account||to liquidate an account||to square an account ER-Xd9R  
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审查帐目||监查帐目to audit an account xzz@Wc^_  
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检查帐目to examine an account 7o+VhW<|5  
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转入A的帐户to charge the amount to As account d72( g$F  
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以计帐方式付款to pay on account P*Jk 8MK#G  
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代理某人||为某人on ones account||on account of one R(y`dQy<K  
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为自己计算||独立帐目on ones own account GQ.akA_
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由某人收益并负风险on ones account and risk||for ones account and risk 2"xhFxoD7  
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由某人负担for ones account||for account of one ?~}8^~3  
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按某人指示||列入某人帐户by order and for account of one m`XaY J  
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列入5月份帐目for May account ONcS
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编入某中帐项下to pass to the account of||to place to the account of 8p~[8}  
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寄出清算书to send in an account||to send in render an account ok&v+A  
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支票薄cheque book ,n5 [Y)  
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支票陈票人cheque drawer $/JnYkL{m  
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持票人cheque holder s.}:!fBk  
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不记名支票cheque to bearer||bearer cheque Q
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记名支票||认人支票cheque to order Y2p~chx9  
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到期支票antedated cheque p@xK`=Urb  
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未到期支票postdated cheque w`0r`\#V/  
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保付支票certified cheque =:'a)o  
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未获兑现支票，退票returned cheque OK9D
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横线支票crossed cheque xSHeP`P^X  
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普通横线general crossing V0WFh=CM@  
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特别横线special crossing 5zBsulRt  
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空白支票blank cheque "&/&v  
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失效支票，过期支票stale cheque  Dy@f21+  
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普通支票open cheque "i1~YE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x~tG[Y2F?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s],+]<qX  
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支票换现金||兑现to cash a cheque K G~fDb  
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清理票款to clear a cheque bg)yliX  
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保证兑现to certify a cheque F3b[L^Km]  
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填写支票数额to fill up a cheque '7{0k{  
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支票上划线to cross a cheque Ss&R!w9p  
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开发支票to make out a cheque Dg@>d0FW  
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签发支票，开立支票to draw a cheque||to issue a cheque c)M_&?J!5  
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透支支票to overdraw a cheque pVw)"\S%  
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背书支票to endorse a cheque ?iUAzM8  
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请付票款||清付票款to pay a cheque||to honour a cheque :D?%!Q 0  
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支票退票to dishonour a cheque ;/SM^&Y  
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拒付支票to refuse a cheque ]`y4n=L
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拒付支票to stop payment of a cheque >\$qF  
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提示要求付款to present for payment
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见票即付持票人payable to bearer ~|pVz/s|G  
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支付指定人payable to order RWXj)H)w  
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已过期||无效out of date||stale iH( K[F /  
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请给出票人R/D||refer to drawer C_PXh>H]'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds McxJ C<  
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文字与数字不一致words and figures differ 6k42>e*p  
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支票 *WfOB2rU  
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时间已过account closed ; MCv  
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更改处应加盖印章alterations require initials ?;|$R   
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时间已过effects not cleared A ,lcR:@w  
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停止付款payment stopped 3l`yy])t  
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支票毁损cheque mutilated idPkJf/  
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汇款||寄钱to remit||to send money !F;W#Gc  
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寄票供取款||支票支付to send a cheque for payment 4'Vuhqk  
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寄款人a remitter eAu3,qoM  
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收款人a remittee Xn$]DE/r}N  
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国外汇票foreign Bill ~e~4S~{  
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国内汇票inland Bill
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跟单汇票documentary bill 2B=yT8  
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空头汇票accommodation bill u{ JAC!  
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原始汇票original bill BGLJ>z
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改写||换新票据renewed bill |"5NI'X?  
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即期汇票sight bill||bill on demand FGzB7w#  
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…days after date||…days after date…日后付款 c[3sg  
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…months after date||…months after date…月后付款 -%5*c61  
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见票后…日付款…days after sight||…days sight X4Q? ]{  
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见票后…月付款…months after sight||…months sight ] RN&s  
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同组票据set of bills Owo2DsT t  
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单张汇票sola of exchange||sole of exchange HIk5Q'ek  
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远期汇票usance bill||bill at usance O7g ?x3  
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长期汇票long bill
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短期汇票short bill t:eZ`6o$T\  
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逾期汇票overdue bill p^3]Q  
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宽限日期days of grace @i'R
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电汇telegraphic transfer （T.T） %YkJA:  
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邮汇postal order||postal note （Am.）||post office order||money order ", !#7h  
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本票promissory note （P/N） Se.\wkl#Y  

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押汇负责书||押汇保证书letter of hypothecation 48hu=,)81*  
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副保||抵押品||付属担保物collateral security b#`XmB  
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担保书trust receipt||letter of indemnity $M{MOehZ  
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承兑||认付acceptance I@Pp[AyG  
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单张承兑general acceptance *`2.WF@E)  
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有条件承兑qualified acceptance h DpIwzJ  
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附条件认付conditional acceptance =
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部分认付partial acceptance   !"1}zeve