[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。   :jv(-RTI  
会计报表statement of account )K?7(H/j  
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往来帐目account current 8a*&,W  
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现在往来帐||存款额current accout SAq.W"ri  
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销货帐account sales YT?Lt!cl=  
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共同计算帐项joint account 33<{1Y[Q6E  
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未决帐项outstanding account / TsXm-g#  
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贷方帐项credit account||creditor account />E ILPPb  
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借方帐项debit account||debtor account c /88|k  
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应付帐||应付未付帐account payable |_ED*ATR=  
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应收帐||应收未收帐account receivable @8{8|P  
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新交易||新帐new account Es#:0KH].v  
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未决帐||老帐old account L/Kb\\f  
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现金帐cash account kjPf%*3  
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流水帐running account Uu8ayN j  
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暂记帐||未定帐suspense account [Y!HQ9^LEp  
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过期帐||延滞帐overdue account||pastdue account } *)l  
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杂项帐户sundry account !BW!!/U  
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详细帐单||明细表detail account du}HTrsC  
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呆帐bad account ?glx8@  
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会计项目title of account `qd5+~c  

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会计薄||帐薄account-book `K0.6i [p  
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营业报告书||损益计算表account of budiness||business report nm\f$K>Pg  
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借贷细帐||交验帐account rendered +W1l9n*  
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明细帐account stated xS/=9l/G  
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与…银行开立一户头to open an account with RF6]_-  
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与…银行建立交易to keep account with MW^FY4V1m  
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继续记帐to keep account l0yflF
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与…有交易to have an account with 4E!Pxjl3a  
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作成会计帐||有往来帐项to make out an account with nx`W!|g$`  
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清算||清理债务to make up an account *x#5S.i1  
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清洁帐目||与…停止交易to close ones account with 3!*`hQ;s  
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结帐to close an account >i1wB!gc8  
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清理未付款to ask an account||to demand an account )d {8Cu6  
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结清差额to balance the account with =>TXo@rVN  
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清算to settle an account||to liquidate an account||to square an account 3@;24X  
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审查帐目||监查帐目to audit an account h7]>b'H  
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检查帐目to examine an account ? 0E- Lac=  
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转入A的帐户to charge the amount to As account C%Op[H3  
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以计帐方式付款to pay on account yF&?gPh&  
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代理某人||为某人on ones account||on account of one '-X913eG!  
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为自己计算||独立帐目on ones own account j~9,Ct  
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由某人收益并负风险on ones account and risk||for ones account and risk [Hp"a^~r|  
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由某人负担for ones account||for account of one (V~
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按某人指示||列入某人帐户by order and for account of one )/<\|mR  
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列入5月份帐目for May account %g&i.2v  
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编入某中帐项下to pass to the account of||to place to the account of jG3i )ALx  
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寄出清算书to send in an account||to send in render an account [P_1
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支票薄cheque book $r=Ud >  
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支票陈票人cheque drawer pYs"Y;%  
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持票人cheque holder .sDVBT'%  
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不记名支票cheque to bearer||bearer cheque ,2%>e"%  
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记名支票||认人支票cheque to order A%s"WSx,  
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到期支票antedated cheque HJ* W3Mg  
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未到期支票postdated cheque *qE[Y0Cd  
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保付支票certified cheque /tf}8d  
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未获兑现支票，退票returned cheque -_ [Z5%B  
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横线支票crossed cheque fO.gfHI  
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普通横线general crossing C``%<)WC  
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特别横线special crossing }9Z?UtS  
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空白支票blank cheque mD)_quz.sk  
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失效支票，过期支票stale cheque 3 $Uv  
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普通支票open cheque ;EE*#"IJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {JzX`Z30l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PS@` =Z  
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支票换现金||兑现to cash a cheque >)U 7$<&b  
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清理票款to clear a cheque p(~>u'c  
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保证兑现to certify a cheque VA)3=8
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填写支票数额to fill up a cheque ^,b*.6t  
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支票上划线to cross a cheque yK0Q,   
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开发支票to make out a cheque J~DP*}~XK  
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签发支票，开立支票to draw a cheque||to issue a cheque 0d:t$2~C  
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透支支票to overdraw a cheque W2yNEiH  
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背书支票to endorse a cheque 8b(UqyV  
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请付票款||清付票款to pay a cheque||to honour a cheque 0[T!}F^%e  
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支票退票to dishonour a cheque Rh9>iA@fd  
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拒付支票to refuse a cheque "
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拒付支票to stop payment of a cheque W8yr06{]  
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提示要求付款to present for payment 27t:-O  
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见票即付持票人payable to bearer #g{ZfO[ #  
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支付指定人payable to order *J8j_-i,R  
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已过期||无效out of date||stale m{_\@'q  
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请给出票人R/D||refer to drawer ( y2%G=.j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZaH<\`=%  
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文字与数字不一致words and figures differ 2Ev~[Hb.  
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支票 2P!Pbl<  
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时间已过account closed *;Hvx32I  
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更改处应加盖印章alterations require initials 4}W*
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时间已过effects not cleared p
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停止付款payment stopped L UHj3H  
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支票毁损cheque mutilated 9,`WQ+OI  
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汇款||寄钱to remit||to send money pu0IhDMn  
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寄票供取款||支票支付to send a cheque for payment crz )F"  
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寄款人a remitter =Qsh3b&<P  
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收款人a remittee | bQKymS  
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国外汇票foreign Bill K``MS  
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国内汇票inland Bill `J'xVq#O  
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跟单汇票documentary bill COH0aNp;  
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空头汇票accommodation bill ZNuz%VO  
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原始汇票original bill A5S9F8Q /]  
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改写||换新票据renewed bill b|^g51v  
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即期汇票sight bill||bill on demand qsOA(+ZP  
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…days after date||…days after date…日后付款 ;IZ*o<_  
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…months after date||…months after date…月后付款 /2N'
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见票后…日付款…days after sight||…days sight x' >Nz{B,P  
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见票后…月付款…months after sight||…months sight TUHm.!+a  
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同组票据set of bills l/1u>'  
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单张汇票sola of exchange||sole of exchange <Hd8Jd4f  
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远期汇票usance bill||bill at usance KZy2c6XO;  
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长期汇票long bill CD]hi,B_J  
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短期汇票short bill Z|3fhaT  
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逾期汇票overdue bill %+ln_lgD:  
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宽限日期days of grace +85#`{ D  
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电汇telegraphic transfer （T.T） 42/MBP`
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邮汇postal order||postal note （Am.）||post office order||money order 8;PS>9<  
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本票promissory note （P/N） 8^IV`P~2M  
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押汇负责书||押汇保证书letter of hypothecation Vz.G!*>Dg  
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副保||抵押品||付属担保物collateral security vHJOpQmt~  
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担保书trust receipt||letter of indemnity 6a*?m{  
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承兑||认付acceptance 45.<eWH$*(  
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单张承兑general acceptance Bd'X~Vj<  
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有条件承兑qualified acceptance ,?>{M  
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附条件认付conditional acceptance nND; lVQSO  
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部分认付partial acceptance   F9} zt 9