[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。   uLW/f=7L  
会计报表statement of account i\x~iP&F$  
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往来帐目account current gxM[V>[  
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现在往来帐||存款额current accout uBeNXOre  
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销货帐account sales <Jwo?[a  
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共同计算帐项joint account 1uM/2sX  
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未决帐项outstanding account `ue?Z%p|  
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贷方帐项credit account||creditor account dXZP[K#  
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借方帐项debit account||debtor account W-Of[X{<  
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应付帐||应付未付帐account payable :uvc\|:s  
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应收帐||应收未收帐account receivable 32y[  
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新交易||新帐new account m5qCq9Y  
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未决帐||老帐old account -
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现金帐cash account !PI0oh  
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流水帐running account 40+fGRyOL  
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暂记帐||未定帐suspense account X&,N}9>B  
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过期帐||延滞帐overdue account||pastdue account o{g@Nk'f  
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杂项帐户sundry account Ks51:M  
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详细帐单||明细表detail account ]%||KC!O  
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呆帐bad account IY~ {)X  
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会计项目title of account uiuTv)pwF  
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会计薄||帐薄account-book ~{9x6<g!  
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营业报告书||损益计算表account of budiness||business report 4fD`M(wv  
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借贷细帐||交验帐account rendered VDPxue  
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明细帐account stated D. 77WjwQ  
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与…银行开立一户头to open an account with )!BB/'DRQ  
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与…银行建立交易to keep account with 7%W!k zp>  
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继续记帐to keep account B6-AIPb  
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与…有交易to have an account with b$IY2W<Ln  
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作成会计帐||有往来帐项to make out an account with \?J=mE@;1  
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清算||清理债务to make up an account }o~Tw?z-|  
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清洁帐目||与…停止交易to close ones account with fN~8L}!l  
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结帐to close an account <t% Ao,"  
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清理未付款to ask an account||to demand an account "-G.V#zI  
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结清差额to balance the account with {6REfY c  
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清算to settle an account||to liquidate an account||to square an account 7N&3FER  
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审查帐目||监查帐目to audit an account &e5^v  
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检查帐目to examine an account C`=`Ce~|d  
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转入A的帐户to charge the amount to As account b@UF PE5jy  
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以计帐方式付款to pay on account f?oI'5R41  
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代理某人||为某人on ones account||on account of one |qFN~!  
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为自己计算||独立帐目on ones own account Y D1g]p  
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由某人收益并负风险on ones account and risk||for ones account and risk pw(*X,gj  
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由某人负担for ones account||for account of one K1qY10F:_  
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按某人指示||列入某人帐户by order and for account of one 7i%P&oB  
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列入5月份帐目for May account iz$v8;w  
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编入某中帐项下to pass to the account of||to place to the account of YV>VA<
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book :D)&>{?  
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支票陈票人cheque drawer 2+hfbFu,1  
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持票人cheque holder 0DP%44Cv9  
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不记名支票cheque to bearer||bearer cheque 8aIq#v  
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记名支票||认人支票cheque to order /A`zy  
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到期支票antedated cheque @XSu?+s)  
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未到期支票postdated cheque 6 GevO3  
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保付支票certified cheque M5bj |tQ4  
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未获兑现支票，退票returned cheque 9G\3hL]  
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横线支票crossed cheque =D:R'0YH  
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普通横线general crossing NCh(
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特别横线special crossing o_^d>Klb8  
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空白支票blank cheque E3C[o! 5  
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失效支票，过期支票stale cheque ?01""Om   
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普通支票open cheque sNpBTG@{l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F0(Sv\<::  
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支票换现金||兑现to cash a cheque ]|BSX-V.%i  
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清理票款to clear a cheque NS~knR\&  
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保证兑现to certify a cheque >^ar$T;Ys  
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填写支票数额to fill up a cheque >Ga1p'8FtU  
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支票上划线to cross a cheque ~,1q :Kue  
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开发支票to make out a cheque $NRb'  
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签发支票，开立支票to draw a cheque||to issue a cheque W+S; Do  
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透支支票to overdraw a cheque .u?$h0u5  
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背书支票to endorse a cheque mcG$V0D <{  
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请付票款||清付票款to pay a cheque||to honour a cheque ]<LU NxBR  
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支票退票to dishonour a cheque Cw 5K*  
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拒付支票to refuse a cheque S$WM&9U  
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拒付支票to stop payment of a cheque 59]9-1" +  
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提示要求付款to present for payment D|:sSld @  
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见票即付持票人payable to bearer L{p
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支付指定人payable to order j }l8k@f  
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已过期||无效out of date||stale n#cN[C9  
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请给出票人R/D||refer to drawer Ghc0{M<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5 ZPUY  
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文字与数字不一致words and figures differ d2sq]Q  
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支票 He3zV\X[Z  
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时间已过account closed 9YhsJ~"Q
 
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更改处应加盖印章alterations require initials G|_aU8b|t  
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时间已过effects not cleared *'-^R9dN.S  
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停止付款payment stopped Xm'K6JH'  
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支票毁损cheque mutilated }4%)m  
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汇款||寄钱to remit||to send money ped Yf{T  
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寄票供取款||支票支付to send a cheque for payment \;gt&*$-  
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寄款人a remitter ^I?y\:.  
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收款人a remittee ZY$@_DOB}  
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国外汇票foreign Bill dvF48,kr  
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国内汇票inland Bill u?Mu*r?  
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跟单汇票documentary bill l{m~d!w`a  
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空头汇票accommodation bill K(f LqXE%  
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原始汇票original bill ~U6YN_ W  
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改写||换新票据renewed bill y]f^`2L!8>  
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即期汇票sight bill||bill on demand RTBBb:eX  
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…days after date||…days after date…日后付款 E816YS='  
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…months after date||…months after date…月后付款 yZ)aKwj%U  
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见票后…日付款…days after sight||…days sight ^lc}FN  
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见票后…月付款…months after sight||…months sight hN:F8r+DG  
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同组票据set of bills <
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单张汇票sola of exchange||sole of exchange hp]ng!I{\u  
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远期汇票usance bill||bill at usance Cs[7%
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长期汇票long bill L_lDFF  
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短期汇票short bill <f.>jjwFE  
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逾期汇票overdue bill ^/DII`A  
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宽限日期days of grace .qIy7_^  
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电汇telegraphic transfer （T.T） eN]>l  
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邮汇postal order||postal note （Am.）||post office order||money order Zc%foK
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本票promissory note （P/N） i[2bmd!H
 
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押汇负责书||押汇保证书letter of hypothecation t/d',Khg  
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副保||抵押品||付属担保物collateral security g=FDm*  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance Sa;<B :|  
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单张承兑general acceptance Ew %{ i(d  
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有条件承兑qualified acceptance L$+d.=]  
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附条件认付conditional acceptance eg"=H50  
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部分认付partial acceptance   K*R)V/B/l