[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。   r3#H]c  
会计报表statement of account ^/
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往来帐目account current O0wD"V^W  
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现在往来帐||存款额current accout %A?Ym33  
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销货帐account sales Yk[yG;W  
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共同计算帐项joint account K" Y,K  
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未决帐项outstanding account 9J*m!-hOY  
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贷方帐项credit account||creditor account cvi+AZ=  
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借方帐项debit account||debtor account $}N'm  
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应付帐||应付未付帐account payable "C%;9_ig$  
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应收帐||应收未收帐account receivable W%@6D|^  
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新交易||新帐new account R2-OT5Ej  
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未决帐||老帐old account ^7V9\Q9  
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现金帐cash account /EA4-#uw  
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流水帐running account 79z(n[^  
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暂记帐||未定帐suspense account ;q59Cr75  
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过期帐||延滞帐overdue account||pastdue account *4dA(N\k"  
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杂项帐户sundry account 
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详细帐单||明细表detail account Zm4IN3FGLv  
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呆帐bad account .yd{7Te  
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会计项目title of account j_H{_Ug  
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会计薄||帐薄account-book C7[_#1Oz  
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营业报告书||损益计算表account of budiness||business report f nX!wN  
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借贷细帐||交验帐account rendered Ks(+['*S  
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明细帐account stated ~*GJO74  
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与…银行开立一户头to open an account with I3uaEv7OZc  
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与…银行建立交易to keep account with iA3d[%tBb  
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继续记帐to keep account . Qg!_C  
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与…有交易to have an account with 'g$~ij ;x  
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作成会计帐||有往来帐项to make out an account with R/R[r> 1)6  
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清算||清理债务to make up an account ~ nNsq(4  
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清洁帐目||与…停止交易to close ones account with 58,_  
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结帐to close an account oe_l:Y%  
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清理未付款to ask an account||to demand an account ;29q  
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结清差额to balance the account with 4SCb9|/Q  
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清算to settle an account||to liquidate an account||to square an account m663%b(5>  
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审查帐目||监查帐目to audit an account \!j{&cJ  
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检查帐目to examine an account ke_Dd?  
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转入A的帐户to charge the amount to As account &MsnQP  
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以计帐方式付款to pay on account J7W]Str  
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代理某人||为某人on ones account||on account of one jjL(=n<J<"  
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为自己计算||独立帐目on ones own account ^dFdw\  
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由某人收益并负风险on ones account and risk||for ones account and risk GqBZWmAB  
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由某人负担for ones account||for account of one ?.~E:8  
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按某人指示||列入某人帐户by order and for account of one +F$c_ \>  
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列入5月份帐目for May account C-'n4AY^  
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编入某中帐项下to pass to the account of||to place to the account of Wcd;B7OH  
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寄出清算书to send in an account||to send in render an account oG~a`9N%C  
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支票薄cheque book unu%\f>^4  
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支票陈票人cheque drawer L]
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持票人cheque holder }qU(G3  
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不记名支票cheque to bearer||bearer cheque # vCtH2  
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记名支票||认人支票cheque to order X:Z4
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到期支票antedated cheque 1}nrVn[B9  
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未到期支票postdated cheque Zn{,j0;  
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保付支票certified cheque sk*AlSlM  
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未获兑现支票，退票returned cheque K[}5bjh>  
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横线支票crossed cheque x?T.ItW:K  
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普通横线general crossing fsd,q?{a:  
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特别横线special crossing `s[77V>  
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空白支票blank cheque rqa?A}'  
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失效支票，过期支票stale cheque %K@s0uQ  
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普通支票open cheque C|"BMam  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #Z%?lx"Q0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r7dvj#^  
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支票换现金||兑现to cash a cheque W
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清理票款to clear a cheque /%O+]#$`0  
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保证兑现to certify a cheque D)0pm?*5A  
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填写支票数额to fill up a cheque ' pnkm0=`  
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支票上划线to cross a cheque (t^&L  
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开发支票to make out a cheque a?^xEye  
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签发支票，开立支票to draw a cheque||to issue a cheque _1<zp Hp  
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透支支票to overdraw a cheque NTj:+z0  
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背书支票to endorse a cheque 0O_ac
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请付票款||清付票款to pay a cheque||to honour a cheque .1O  
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支票退票to dishonour a cheque 83^| a5  
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拒付支票to refuse a cheque mAI<zh&SQ  
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拒付支票to stop payment of a cheque nWrknm  
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提示要求付款to present for payment 81(.{Y839_  
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见票即付持票人payable to bearer .:<-E%  
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支付指定人payable to order |VY+!  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer (l|:$%[0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RV*7?y%3  
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文字与数字不一致words and figures differ p6qza @  
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支票 b~M3j &  

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时间已过account closed NAy3Zd}  
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更改处应加盖印章alterations require initials ]cz*k/*0  
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时间已过effects not cleared &&N]u e@>  
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停止付款payment stopped 7?@s.Sz|fV  
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支票毁损cheque mutilated SA5 g~{"  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment @"`J~uK  
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寄款人a remitter J/M_cO*U  
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收款人a remittee cx]&ae*  
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国外汇票foreign Bill +?xW%omy  
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国内汇票inland Bill /65ddt  
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跟单汇票documentary bill eq0&8/=  
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空头汇票accommodation bill W'Wr8~{h  
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原始汇票original bill 3"ALohlL  
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改写||换新票据renewed bill efj[7K.h  
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即期汇票sight bill||bill on demand -L;sv0  
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…days after date||…days after date…日后付款 _9%R U"  
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…months after date||…months after date…月后付款 idWYpU>gC  
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见票后…日付款…days after sight||…days sight ~YQC!x  
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见票后…月付款…months after sight||…months sight (;RmfE'PX  
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同组票据set of bills W(^R-&av  
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单张汇票sola of exchange||sole of exchange } 0su[gy[  

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远期汇票usance bill||bill at usance [1pWg^  
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长期汇票long bill $yd "bJK  
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短期汇票short bill  58S>B'  
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逾期汇票overdue bill dD%Sbb  
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宽限日期days of grace j
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电汇telegraphic transfer （T.T） }6U`/"RfcO  
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邮汇postal order||postal note （Am.）||post office order||money order a]JQ Zo1$  
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本票promissory note （P/N） L?aaR%6#  
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押汇负责书||押汇保证书letter of hypothecation puv/+!q  
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副保||抵押品||付属担保物collateral security {x&"b-  
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担保书trust receipt||letter of indemnity zO@7V>2  
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承兑||认付acceptance oRp;9   
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单张承兑general acceptance P#gY-k&Nr  
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有条件承兑qualified acceptance F9N/_H*+  
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附条件认付conditional acceptance 4>JDo,AWy  
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部分认付partial acceptance   E0SP