[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。   A-x; ai]  
会计报表statement of account / E}L%OvE  
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往来帐目account current }7&.FV"  
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现在往来帐||存款额current accout 4v9jGwnzt  
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销货帐account sales 1=:=zyEEo  
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共同计算帐项joint account {~q"Y]?  
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未决帐项outstanding account }zC9;R(E  
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贷方帐项credit account||creditor account " E+V>V+  
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借方帐项debit account||debtor account -
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应付帐||应付未付帐account payable w]L^)_'Th  
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应收帐||应收未收帐account receivable D2}N6i  
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新交易||新帐new account kIl!n  
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未决帐||老帐old account |ppG*ee  
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现金帐cash account phCItN;  
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流水帐running account }ejZk bP  
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暂记帐||未定帐suspense account &|9K~#LVS  
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过期帐||延滞帐overdue account||pastdue account '[WVP=M<XV  
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杂项帐户sundry account px${ "K<  
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详细帐单||明细表detail account NHaY&\  
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呆帐bad account )4#YS$B$@)  
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会计项目title of account -I?8\  
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会计薄||帐薄account-book ;\g0*b(  
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营业报告书||损益计算表account of budiness||business report G^|!'V  
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借贷细帐||交验帐account rendered "&:H }Jd  
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明细帐account stated d&* c3F  
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与…银行开立一户头to open an account with h% eGtd$n  
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与…银行建立交易to keep account with n)0M1o#  
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继续记帐to keep account ]Twy j  
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与…有交易to have an account with to'CuPkT  
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作成会计帐||有往来帐项to make out an account with ~N%+ZXh&E  
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清算||清理债务to make up an account mlxtey6H3  
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清洁帐目||与…停止交易to close ones account with ,k_"T.w  
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结帐to close an account ufe|I
  
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清理未付款to ask an account||to demand an account 1tq ^W'  
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结清差额to balance the account with suzK)rJ9i  
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清算to settle an account||to liquidate an account||to square an account <S=(
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审查帐目||监查帐目to audit an account U3C"o|   
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检查帐目to examine an account %W8iC%~  
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转入A的帐户to charge the amount to As account HAL\j5i  
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以计帐方式付款to pay on account 5+11J[~{  
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代理某人||为某人on ones account||on account of one sQ340!  
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为自己计算||独立帐目on ones own account }A+ncabm  
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由某人收益并负风险on ones account and risk||for ones account and risk -yB}(69  
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由某人负担for ones account||for account of one faDS!E' +  
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按某人指示||列入某人帐户by order and for account of one haBmwq(f  
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列入5月份帐目for May account ^7wqb'xg  
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编入某中帐项下to pass to the account of||to place to the account of e,epKtL  
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寄出清算书to send in an account||to send in render an account dkz% Y]  
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支票薄cheque book w.w{L=p:<"  
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支票陈票人cheque drawer QZ l#^-on  
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持票人cheque holder -$W1wb9z  
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不记名支票cheque to bearer||bearer cheque S[exnZ*Y  
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记名支票||认人支票cheque to order B^/MwD>%  
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到期支票antedated cheque 3A!a7]fW  
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未到期支票postdated cheque 7.<jdp  
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保付支票certified cheque 3_)I &RM  
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未获兑现支票，退票returned cheque $_"u2"p  
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横线支票crossed cheque ,!l_  
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普通横线general crossing 'nq=xi@RC  
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特别横线special crossing }_'5Vb_  
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空白支票blank cheque WiytHuUF  
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失效支票，过期支票stale cheque 0SL{J*S4[#  
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普通支票open cheque T'5{p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4f\NtQ)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R])
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支票换现金||兑现to cash a cheque FW|& iS$  
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清理票款to clear a cheque DO:,PZX  
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保证兑现to certify a cheque @N Yl4N  
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填写支票数额to fill up a cheque !2|Lb' O  
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支票上划线to cross a cheque LE8<JMB  
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开发支票to make out a cheque ;b{#$#`=  
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签发支票，开立支票to draw a cheque||to issue a cheque R0-0  
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透支支票to overdraw a cheque 1 (<n^\J(  
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背书支票to endorse a cheque A 6S0dX  
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请付票款||清付票款to pay a cheque||to honour a cheque # ?2*I2_  
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支票退票to dishonour a cheque Q#p)?:o/  
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拒付支票to refuse a cheque <j'K7We/tP  
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拒付支票to stop payment of a cheque _BewaI;w  
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提示要求付款to present for payment e@h{Ns.1-  
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见票即付持票人payable to bearer *Dp&;,
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支付指定人payable to order wiN0|h>,  
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已过期||无效out of date||stale s$#64"F  
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请给出票人R/D||refer to drawer L2VwW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c^W;p2^  
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文字与数字不一致words and figures differ Q6(~VvC-  
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支票 ^(;x-d3  
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时间已过account closed #eJfwc1JY  
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更改处应加盖印章alterations require initials }%XB*pzQ  
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时间已过effects not cleared I!/EQO|  
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停止付款payment stopped WoXAOj%iW  
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支票毁损cheque mutilated n~0wq(8M  
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汇款||寄钱to remit||to send money $@VJ@JAe  
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寄票供取款||支票支付to send a cheque for payment GIla J!/  
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寄款人a remitter .EhC\QpP  
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收款人a remittee "0!#De  
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国外汇票foreign Bill ULew ~j  
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国内汇票inland Bill ]9@4P$I  
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跟单汇票documentary bill G,A?yM'Vw  
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空头汇票accommodation bill ->|eMV'd  
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原始汇票original bill ]UOzz1
 
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改写||换新票据renewed bill -0(+a$P7e  
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即期汇票sight bill||bill on demand >CCy2W^W  
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…days after date||…days after date…日后付款 bjUe+#BL  
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…months after date||…months after date…月后付款 2P57C;N8|  
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见票后…日付款…days after sight||…days sight M9V ,;*  
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见票后…月付款…months after sight||…months sight }2y"F@{T  
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同组票据set of bills !H^R_GC  
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单张汇票sola of exchange||sole of exchange +DT tKj  
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远期汇票usance bill||bill at usance c_?!V  
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长期汇票long bill 1eqFMf  
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短期汇票short bill i#lO{ ]  
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逾期汇票overdue bill 5o~AUo{  
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宽限日期days of grace a67NWH  
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电汇telegraphic transfer （T.T） `_e1LEH  
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邮汇postal order||postal note （Am.）||post office order||money order @h\u}Ee  
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本票promissory note （P/N） tdRnRoB  
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押汇负责书||押汇保证书letter of hypothecation G5x%:,n  
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副保||抵押品||付属担保物collateral security xqzdXL}  
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担保书trust receipt||letter of indemnity |N>TPK&Xt  
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承兑||认付acceptance Ih0kdi  
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单张承兑general acceptance wN!5[N"  
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有条件承兑qualified acceptance Xn3Ph!\Z5e  
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附条件认付conditional acceptance i/UHDqZ  
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部分认付partial acceptance   tcf>9YsOr