[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。   q|i%)V`)-  
会计报表statement of account 7[v@*/W@  
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往来帐目account current 4bev*[k  
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现在往来帐||存款额current accout IAF;mv}'  
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销货帐account sales q7f;ZK=f  
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共同计算帐项joint account $@_t5?n``F  
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未决帐项outstanding account Zfy
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贷方帐项credit account||creditor account VP%i1|XZJ  
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借方帐项debit account||debtor account a WeBav}_  
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应付帐||应付未付帐account payable }#OqU# q|  
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应收帐||应收未收帐account receivable FL`1yD^2  
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新交易||新帐new account xaWGa1V'z  
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未决帐||老帐old account '<%Nw-  
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现金帐cash account >+:r'  
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流水帐running account r(: 8!=~K  
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暂记帐||未定帐suspense account 'Aj(i/CM  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account T?X^0UdJj  
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详细帐单||明细表detail account yS[z2:!  
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呆帐bad account ^^G-kg  

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会计项目title of account P*pbwV#|  
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会计薄||帐薄account-book !|B3i_n  
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营业报告书||损益计算表account of budiness||business report i"L}!5  
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借贷细帐||交验帐account rendered 3brb*gI_b  
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明细帐account stated I>{!U$  
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与…银行开立一户头to open an account with 'WK;$XQ  
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与…银行建立交易to keep account with [-\({<t3x  
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继续记帐to keep account {>@QJlE0  
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与…有交易to have an account with {LP b))  
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作成会计帐||有往来帐项to make out an account with M#xQW`-`  
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清算||清理债务to make up an account 4qt+uNe!  
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清洁帐目||与…停止交易to close ones account with 87i"   
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结帐to close an account  `?|Rc  
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清理未付款to ask an account||to demand an account o'Wz*oY))\  
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结清差额to balance the account with CvK3H\.&;k  
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清算to settle an account||to liquidate an account||to square an account @'i+ff\  
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审查帐目||监查帐目to audit an account jvHFFSK  
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检查帐目to examine an account *}cSE|S%  
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转入A的帐户to charge the amount to As account +;Cr];b3  
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以计帐方式付款to pay on account M:| 8]y@  
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代理某人||为某人on ones account||on account of one rrqQCn9  
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为自己计算||独立帐目on ones own account m#e*c[*G  
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由某人收益并负风险on ones account and risk||for ones account and risk 6>`c1 \8f  
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由某人负担for ones account||for account of one GZ3 ]N  
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按某人指示||列入某人帐户by order and for account of one "OmD@ EMT  
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列入5月份帐目for May account ]:ZdV9`  
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编入某中帐项下to pass to the account of||to place to the account of [?k8}B)mHB  
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寄出清算书to send in an account||to send in render an account U_B((Z(g  
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支票薄cheque book K/=|8+IDL  
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支票陈票人cheque drawer IZ/ m4~  
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持票人cheque holder Ho;X4lo[j  
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不记名支票cheque to bearer||bearer cheque s$D ^>0  
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记名支票||认人支票cheque to order h:Gu`+D>W  
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到期支票antedated cheque j)C,%Ol  
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未到期支票postdated cheque eq(am%3~  
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保付支票certified cheque (3J$>Na  
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未获兑现支票，退票returned cheque 26&'X+n&  
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横线支票crossed cheque )E@A0W  
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普通横线general crossing 5? hw !  
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特别横线special crossing 8"sb;
  
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空白支票blank cheque 5R(/Uiv3F  
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失效支票，过期支票stale cheque #Q2Y&2`yGT  
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普通支票open cheque I'V4D[H5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zT!drq:x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z^'gx@YD*v  
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支票换现金||兑现to cash a cheque r>o63Q:  
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清理票款to clear a cheque a{L d  
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保证兑现to certify a cheque SLa>7`<Q  
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填写支票数额to fill up a cheque i<#QW'R(  
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支票上划线to cross a cheque 6 (]Dh;gC  
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开发支票to make out a cheque ;r<^a6B  
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签发支票，开立支票to draw a cheque||to issue a cheque Mk"^?%PxT  
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透支支票to overdraw a cheque 'jWr<]3  
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背书支票to endorse a cheque ]d$8f  
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请付票款||清付票款to pay a cheque||to honour a cheque wr$("A(  
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支票退票to dishonour a cheque C0T;![/4A  
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拒付支票to refuse a cheque rB Q_iB_  
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拒付支票to stop payment of a cheque "q3ZWNS'w  

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提示要求付款to present for payment i1}:8Unxf  
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见票即付持票人payable to bearer y6(Z`lx  
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支付指定人payable to order (p"%O  
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已过期||无效out of date||stale T^zXt?  
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请给出票人R/D||refer to drawer hZm"t/aKc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `}p0VmD{NE  
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文字与数字不一致words and figures differ =}~hWL  
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支票 Sh/08+@+L:  
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时间已过account closed !Lu2  
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更改处应加盖印章alterations require initials ko!)s  
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时间已过effects not cleared +V2F#fI/  
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停止付款payment stopped 9p]QM)M  
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支票毁损cheque mutilated vz&|J   
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汇款||寄钱to remit||to send money .e#w)K  
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寄票供取款||支票支付to send a cheque for payment {qk1_yP  
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寄款人a remitter Ov@gh kr  
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收款人a remittee h
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国外汇票foreign Bill yZY\MB/  
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国内汇票inland Bill ),%%$G\  
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跟单汇票documentary bill 5vQHhwO50k  
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空头汇票accommodation bill +HpA:]#Y  
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原始汇票original bill /KaZH
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改写||换新票据renewed bill t.y2ff<[U  
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即期汇票sight bill||bill on demand 9<?M8_  
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…days after date||…days after date…日后付款 }"H,h)T  
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…months after date||…months after date…月后付款 a5^]20
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见票后…日付款…days after sight||…days sight x_}:D *aI  
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见票后…月付款…months after sight||…months sight NiEUW.0  
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同组票据set of bills UgSB>V<?  
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单张汇票sola of exchange||sole of exchange ~W'{p  
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远期汇票usance bill||bill at usance 8^2oWC#U(  
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长期汇票long bill _Ey9G  
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短期汇票short bill IqHV)A  
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逾期汇票overdue bill hbDXo:  
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宽限日期days of grace VBGuC c/  
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电汇telegraphic transfer （T.T） k68T`Ub\W6  
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邮汇postal order||postal note （Am.）||post office order||money order DB|Y  
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本票promissory note （P/N） o3^l~iT  
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押汇负责书||押汇保证书letter of hypothecation L|:`^M+^w  
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副保||抵押品||付属担保物collateral security pfDc9PMj  
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担保书trust receipt||letter of indemnity rC%*$g $  
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承兑||认付acceptance  I<mV+ex  
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单张承兑general acceptance 2g-j.TM  
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有条件承兑qualified acceptance { ]{/t-=  
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附条件认付conditional acceptance uM IIYS  
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部分认付partial acceptance   v!6  c0a