[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。   d{]2Q9g  
会计报表statement of account &^B;1ZMHD  
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往来帐目account current 1X#gHstD  
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现在往来帐||存款额current accout g+KuK
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销货帐account sales VyOpPIP  
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共同计算帐项joint account V<t!gT#&o!  
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未决帐项outstanding account EN@<z;  
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贷方帐项credit account||creditor account W7q!F  
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借方帐项debit account||debtor account 7[YulC-pH  
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应付帐||应付未付帐account payable H>|*D~RdT  
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应收帐||应收未收帐account receivable x^6b$>1  
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新交易||新帐new account
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未决帐||老帐old account }+GIrEDI d  
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现金帐cash account Qjd<%!]+\  
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流水帐running account  [?moS!  
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暂记帐||未定帐suspense account W
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过期帐||延滞帐overdue account||pastdue account n
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杂项帐户sundry account 9{XV=a v  
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详细帐单||明细表detail account ]seOc],4  
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呆帐bad account raB',Vp  
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会计项目title of account >A ?,[p`<  
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会计薄||帐薄account-book <@J0 770  
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营业报告书||损益计算表account of budiness||business report v)%0`%nSR  
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借贷细帐||交验帐account rendered JNxrs~}  
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明细帐account stated  -wQ@z6R  
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与…银行开立一户头to open an account with G:i>MJbxT  
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与…银行建立交易to keep account with b&2N7%  
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继续记帐to keep account s%i \z }/  
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与…有交易to have an account with v?(z4oOD/>  
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作成会计帐||有往来帐项to make out an account with L*(`ccU  
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清算||清理债务to make up an account j]J-#J  
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清洁帐目||与…停止交易to close ones account with L'u*WHj|v  
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结帐to close an account z^u*e  
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清理未付款to ask an account||to demand an account O'h f8w  
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结清差额to balance the account with U3~rtc*  
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清算to settle an account||to liquidate an account||to square an account $ D.*r*c6  
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审查帐目||监查帐目to audit an account TgA>(HcO  
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检查帐目to examine an account 8(g}/%1mt3  
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转入A的帐户to charge the amount to As account  lofP$  
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以计帐方式付款to pay on account *#83U?  
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代理某人||为某人on ones account||on account of one >dXB)yl  
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为自己计算||独立帐目on ones own account PLq]\y  
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由某人收益并负风险on ones account and risk||for ones account and risk mYbu1542'n  
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由某人负担for ones account||for account of one a]!u go}  
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按某人指示||列入某人帐户by order and for account of one m[ER~]L/C  
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列入5月份帐目for May account = u&dU'@q  
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编入某中帐项下to pass to the account of||to place to the account of :XOjS[wB m  
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寄出清算书to send in an account||to send in render an account ra8AUj~RX  
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支票薄cheque book O"1HO[  
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支票陈票人cheque drawer _&[-< cu  
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持票人cheque holder fi%lN_Ev?  
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不记名支票cheque to bearer||bearer cheque Ym6v4k!@O  
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记名支票||认人支票cheque to order >8&fFq  
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到期支票antedated cheque &UO/p/a
 
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未到期支票postdated cheque g ;XK3R  
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保付支票certified cheque dF5y' R'  
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未获兑现支票，退票returned cheque 7Hj7b:3K&!  
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横线支票crossed cheque b
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普通横线general crossing '&$zgK9T?  
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特别横线special crossing (Ffa{Tt!  
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空白支票blank cheque EVE"F'Ww,_  
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失效支票，过期支票stale cheque D(WV
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普通支票open cheque m"6K_4r]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DghqSL^s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BuUM~k&SY  
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支票换现金||兑现to cash a cheque 8 qZbsZi4  
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清理票款to clear a cheque \Co Z+  
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保证兑现to certify a cheque e2g`T{6M  
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填写支票数额to fill up a cheque 73_-7'^mQ  
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支票上划线to cross a cheque '@IReM l  
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开发支票to make out a cheque D9hq$?
  
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签发支票，开立支票to draw a cheque||to issue a cheque |cC&,8O:{  
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透支支票to overdraw a cheque `-K[$V  
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背书支票to endorse a cheque CkNh3'<wg  
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请付票款||清付票款to pay a cheque||to honour a cheque q-,`\ TS  
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支票退票to dishonour a cheque (m=1yj9  
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拒付支票to refuse a cheque mX?t|:[b  
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拒付支票to stop payment of a cheque s0Z)BR #  
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提示要求付款to present for payment NJ;m&Tm,DF  
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见票即付持票人payable to bearer d<WNN1f  
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支付指定人payable to order PzhC *" i}  
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已过期||无效out of date||stale 7@m+y  
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请给出票人R/D||refer to drawer "=JE12=u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r:4]:NKCi  
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文字与数字不一致words and figures differ yNU}1_oK  
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支票 \w(0k^<7  
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时间已过account closed tF./Jx]_  
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更改处应加盖印章alterations require initials [; ZC_fD  
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时间已过effects not cleared dO,;k+  
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停止付款payment stopped ta PqRsvu  
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支票毁损cheque mutilated 2~B5?(g  
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汇款||寄钱to remit||to send money U}5]Vm$]  
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寄票供取款||支票支付to send a cheque for payment oJ/=&c  
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寄款人a remitter *& R|0I{>  
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收款人a remittee .C ,dV7  
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国外汇票foreign Bill 3*(><<ZC  
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国内汇票inland Bill 9jNh%raG|  
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跟单汇票documentary bill && PZ;  
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空头汇票accommodation bill zG
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原始汇票original bill _g,_G  
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改写||换新票据renewed bill V
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即期汇票sight bill||bill on demand W%o! m,zFM  
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…days after date||…days after date…日后付款 8|5+\1!#/)  
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…months after date||…months after date…月后付款 NdXC8  
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见票后…日付款…days after sight||…days sight eW} -UeT  
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见票后…月付款…months after sight||…months sight Rz6 kwh=q  
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同组票据set of bills wgq=9\+&  
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单张汇票sola of exchange||sole of exchange R$+"'N6p  
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远期汇票usance bill||bill at usance #c'}_s2F[  

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长期汇票long bill !d[]Qt%mA  
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短期汇票short bill 0}T56aD=!  
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逾期汇票overdue bill XjxI@VXzUV  
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宽限日期days of grace sAZL,w  
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电汇telegraphic transfer （T.T） 6Yqqq[#V/  
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邮汇postal order||postal note （Am.）||post office order||money order NvpDi&i  
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本票promissory note （P/N） twaH20  
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押汇负责书||押汇保证书letter of hypothecation wGHVq fm5  
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副保||抵押品||付属担保物collateral security UCo<ie\V  
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担保书trust receipt||letter of indemnity m&s;zQ  
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承兑||认付acceptance ,.Lo)[(  
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单张承兑general acceptance Y$qjQ1jF+  
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有条件承兑qualified acceptance vQDR;T"]  
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附条件认付conditional acceptance 5yroi@KT  
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部分认付partial acceptance   ;\T~Hc}&;