[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。   Ge2q%  
会计报表statement of account a
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往来帐目account current ^=T$&gD  
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现在往来帐||存款额current accout GKOD/,  
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销货帐account sales m6TNBX  
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共同计算帐项joint account 3|WW
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未决帐项outstanding account [<-
  
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贷方帐项credit account||creditor account c\iA89msp  
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借方帐项debit account||debtor account _9Jh L:cY  
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应付帐||应付未付帐account payable vV[eWd.o6M  
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应收帐||应收未收帐account receivable &0 NFb^8+  
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新交易||新帐new account  '`eO\huf  
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未决帐||老帐old account u:[vaBh91  
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现金帐cash account o>/YAX:.!T  
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流水帐running account }*lUah,@  
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暂记帐||未定帐suspense account P^w
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过期帐||延滞帐overdue account||pastdue account Z7_m)@%;kk  
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杂项帐户sundry account VwOW=4`6  
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详细帐单||明细表detail account 7RUofcax  
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呆帐bad account E_8\f_%wK  
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会计项目title of account GlbySD@
 
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会计薄||帐薄account-book &4b&X0pU  
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营业报告书||损益计算表account of budiness||business report (*oL+ef-C  
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借贷细帐||交验帐account rendered H63,bNS s  
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明细帐account stated EI:w aIr  
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与…银行开立一户头to open an account with :_t} QP"  
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与…银行建立交易to keep account with rMUT_^  
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继续记帐to keep account E;1Jh(58)b  
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与…有交易to have an account with #{=;NuP  
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作成会计帐||有往来帐项to make out an account with }S3qBQTYL  
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清算||清理债务to make up an account Rr!Y3)f;  
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清洁帐目||与…停止交易to close ones account with 4E+hRKuo ,  
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结帐to close an account bd<m%OM""  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with #?XQ7Im  
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清算to settle an account||to liquidate an account||to square an account v$=QA:!U  
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审查帐目||监查帐目to audit an account (I@rLvZr{  
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检查帐目to examine an account P)uDLFp]  
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转入A的帐户to charge the amount to As account 1Jj Y!  
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以计帐方式付款to pay on account 9{$'S4  
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代理某人||为某人on ones account||on account of one b]7GmRekl  
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为自己计算||独立帐目on ones own account Vf`7V$sr  
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由某人收益并负风险on ones account and risk||for ones account and risk uK' &Dam  
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由某人负担for ones account||for account of one 3&x-}y~sg  
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按某人指示||列入某人帐户by order and for account of one h!#:$|Q  
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列入5月份帐目for May account @VN&t:/l  
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编入某中帐项下to pass to the account of||to place to the account of O}[PJfvBHo  
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寄出清算书to send in an account||to send in render an account c>1RP
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支票薄cheque book @h?shW=^  
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支票陈票人cheque drawer =&dW(uyzY  
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持票人cheque holder $hR)i  
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不记名支票cheque to bearer||bearer cheque `d2,*KR  
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记名支票||认人支票cheque to order Q/I)V2a1i  

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到期支票antedated cheque mqfO4"lt  
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未到期支票postdated cheque zVv04_:  
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保付支票certified cheque rC[6lIP  
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未获兑现支票，退票returned cheque +~sd"v6  
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横线支票crossed cheque MVv1.6c7Y  
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普通横线general crossing RAs 0]K  
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特别横线special crossing CPazEe1S  
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空白支票blank cheque '3l$al:H^  
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失效支票，过期支票stale cheque nw'-`*'rj  
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普通支票open cheque U!q[e`B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Sg*0[a3z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L0h G  
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支票换现金||兑现to cash a cheque Mn^zYW|(  
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清理票款to clear a cheque  ~Nh&.a  
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保证兑现to certify a cheque =d20X a  
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填写支票数额to fill up a cheque !QC<n/  
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支票上划线to cross a cheque t3F?>G#y  
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开发支票to make out a cheque L DX
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签发支票，开立支票to draw a cheque||to issue a cheque yz)ESQ~va  
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透支支票to overdraw a cheque <?|6*2_=  
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背书支票to endorse a cheque _g6wQdxT  
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请付票款||清付票款to pay a cheque||to honour a cheque ]gP8?s|  
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支票退票to dishonour a cheque u9>6|w+  
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拒付支票to refuse a cheque Q&wYc{TUbm  
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拒付支票to stop payment of a cheque 0^iJlR 2  
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提示要求付款to present for payment syMm`/*/G-  
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见票即付持票人payable to bearer 8_awMVAy  
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支付指定人payable to order P8]ORQ6ZF  
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已过期||无效out of date||stale mrReast  
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请给出票人R/D||refer to drawer .r*#OUC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @|]G0&gn&?  
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文字与数字不一致words and figures differ \086O9  
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支票 E7gL
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时间已过account closed Ki63Ox^O  
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更改处应加盖印章alterations require initials T&!ZD2I  
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时间已过effects not cleared
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停止付款payment stopped 8Y7 @D$=w  
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支票毁损cheque mutilated V15q01bE#  
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汇款||寄钱to remit||to send money ]u~Os<  
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寄票供取款||支票支付to send a cheque for payment iY}QgB< M  
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寄款人a remitter 2$iw/r  
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收款人a remittee gYRq
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国外汇票foreign Bill $#TID=  
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国内汇票inland Bill @wg&6uQ  
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跟单汇票documentary bill EPQ&?[6  
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空头汇票accommodation bill ": mCZUt  
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原始汇票original bill z?8zFP  
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改写||换新票据renewed bill C~3@M<X  
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即期汇票sight bill||bill on demand .%-6&%1  
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…days after date||…days after date…日后付款 V#n?&-{V  
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…months after date||…months after date…月后付款 :< KSf#O  
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见票后…日付款…days after sight||…days sight iKR8^sj7S  
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见票后…月付款…months after sight||…months sight [|c@ Yw  
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同组票据set of bills GN~[xXJU  
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单张汇票sola of exchange||sole of exchange `\WcF7  
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远期汇票usance bill||bill at usance [qjAq@@N#q  
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长期汇票long bill ]ft~OqLg!  
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短期汇票short bill ,&zjOc_v  
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逾期汇票overdue bill q|Pt>4c5?  
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宽限日期days of grace avbr7 X(  
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电汇telegraphic transfer （T.T） w$U/;C  
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邮汇postal order||postal note （Am.）||post office order||money order 4HJZ^bq9|  
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本票promissory note （P/N） 8.;';[  
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押汇负责书||押汇保证书letter of hypothecation ,Q /nS$  
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副保||抵押品||付属担保物collateral security v<J;S9u=  
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担保书trust receipt||letter of indemnity @;n$caw  
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承兑||认付acceptance MkNURy>
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单张承兑general acceptance k'I_,Z<,  
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有条件承兑qualified acceptance |Q)w3\S$  
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附条件认付conditional acceptance `i)ePiE  
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部分认付partial acceptance   Gxa.<E^k