[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。   2Hv+W-6v  
会计报表statement of account m#F`] {  
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往来帐目account current cs'{5!i]  
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现在往来帐||存款额current accout "g#i'"qnW  
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销货帐account sales tRfo$4#NY  
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共同计算帐项joint account fd2T=fz-  
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未决帐项outstanding account !0cD$^7  
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贷方帐项credit account||creditor account ?3xzd P  
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借方帐项debit account||debtor account 8ITdS
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应付帐||应付未付帐account payable 0_t`%l=  
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应收帐||应收未收帐account receivable Z/;aT -N  
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新交易||新帐new account {jX2}  
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未决帐||老帐old account A$:U'ZG_  
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现金帐cash account xX4N4vb  
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流水帐running account ITT@,  
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暂记帐||未定帐suspense account .UY^oR=b{  
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过期帐||延滞帐overdue account||pastdue account  O+Y6N  
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杂项帐户sundry account 8C9-_Ng`  
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详细帐单||明细表detail account =mp;.k95  
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呆帐bad account <s<n  
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会计项目title of account ~;{;,8!)  
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会计薄||帐薄account-book uH- l%17  
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营业报告书||损益计算表account of budiness||business report 0Y{yKL  
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借贷细帐||交验帐account rendered 1+{{EOZ4  
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明细帐account stated NzOx0WLF  
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与…银行开立一户头to open an account with jc[Y}gd,  
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与…银行建立交易to keep account with gS]@I0y8 .  
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继续记帐to keep account Z|j>gq  
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与…有交易to have an account with s.N/2F&*W  
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作成会计帐||有往来帐项to make out an account with YPK(be_|I  
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清算||清理债务to make up an account uHvp;]/0\  
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清洁帐目||与…停止交易to close ones account with =9["+;\e&  
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结帐to close an account Cc' 37~6~P  
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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 [.'|_l  
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清算to settle an account||to liquidate an account||to square an account zRl3KjET  
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审查帐目||监查帐目to audit an account W*4-.*U8a  
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检查帐目to examine an account *:YiimOY"  
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转入A的帐户to charge the amount to As account +0%w ;'9z  
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以计帐方式付款to pay on account k\YG^I  
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代理某人||为某人on ones account||on account of one P[#e/qnXu|  
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为自己计算||独立帐目on ones own account }DEg-j,F  
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由某人收益并负风险on ones account and risk||for ones account and risk <#y[gTJ<'>  
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由某人负担for ones account||for account of one @* jz o  
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按某人指示||列入某人帐户by order and for account of one '!cCMTj  
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列入5月份帐目for May account 2K6qY)/_  
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编入某中帐项下to pass to the account of||to place to the account of V`d,qn)i  
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寄出清算书to send in an account||to send in render an account Y>T-af49  
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支票薄cheque book T_ <@..C  
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支票陈票人cheque drawer !bx;Ta.  
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持票人cheque holder l -mfFN  
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不记名支票cheque to bearer||bearer cheque nFe<w  
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记名支票||认人支票cheque to order EhvX)s  
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到期支票antedated cheque ~2N"#b&J  
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未到期支票postdated cheque IGQFtO/x  
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保付支票certified cheque 6]N;r5n  
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未获兑现支票，退票returned cheque L,`L N>  
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横线支票crossed cheque @%uUiP0  
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普通横线general crossing Y('#jU  
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特别横线special crossing zxl@(hd  
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空白支票blank cheque mdDOvm:&  
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失效支票，过期支票stale cheque ]:-mbgW  
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普通支票open cheque Y\P8v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t%)7t9j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |syR
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支票换现金||兑现to cash a cheque I$G['`XX/  
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清理票款to clear a cheque |YWD8 +  
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保证兑现to certify a cheque a58H9w"u)  
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填写支票数额to fill up a cheque V f&zL Sgr  
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支票上划线to cross a cheque rs[T=CQ  
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开发支票to make out a cheque 8TKnL\aar  
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签发支票，开立支票to draw a cheque||to issue a cheque (?c"$|^J  
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透支支票to overdraw a cheque FW4<5~'  
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背书支票to endorse a cheque 4+8@`f>s  
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请付票款||清付票款to pay a cheque||to honour a cheque C1)!f j=  
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支票退票to dishonour a cheque ?fSG'\h>  
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拒付支票to refuse a cheque u*` GiZAO  
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拒付支票to stop payment of a cheque gM:".Ee  
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提示要求付款to present for payment Iefn$  
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见票即付持票人payable to bearer R\[e!g*I  
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支付指定人payable to order > ~O.@|  
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已过期||无效out of date||stale &6VnySE?  
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请给出票人R/D||refer to drawer ~t~|"u"P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |FRg\#kf%  
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文字与数字不一致words and figures differ Ny/MJ#Lq  
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支票 F#E3q|Q"BS  
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时间已过account closed \  Cj7k^  
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更改处应加盖印章alterations require initials 0"z9Q\{}  
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时间已过effects not cleared )+Pus~w  
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停止付款payment stopped GC'O[q+  
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支票毁损cheque mutilated k9F=8q  
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汇款||寄钱to remit||to send money c:.eGH_f  
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寄票供取款||支票支付to send a cheque for payment 2:ylv<\$  
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寄款人a remitter |EN
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收款人a remittee FN73+-:n:j  
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国外汇票foreign Bill a[TMDU;(/4  
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国内汇票inland Bill {l>hMxij  
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跟单汇票documentary bill n'w.; q  
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空头汇票accommodation bill 8dyg1F  
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原始汇票original bill !{41!O,K#  
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改写||换新票据renewed bill E1f\%!2l  
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即期汇票sight bill||bill on demand b<u3 hln%,  
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…days after date||…days after date…日后付款 +d-NL?c  
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…months after date||…months after date…月后付款 *_g$MI  
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见票后…日付款…days after sight||…days sight 1g~R/*Jo  
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见票后…月付款…months after sight||…months sight 5ms(Wd  
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同组票据set of bills !$>
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单张汇票sola of exchange||sole of exchange y L~W.H  
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远期汇票usance bill||bill at usance vgN&K@hJ  
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长期汇票long bill 9k[9P;"F:  
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短期汇票short bill "Os_vlapHo  
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逾期汇票overdue bill c-FcEW  
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宽限日期days of grace w917N4 $  
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电汇telegraphic transfer （T.T） VBcPu  
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邮汇postal order||postal note （Am.）||post office order||money order I ?.^ho  
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本票promissory note （P/N） 5 rZ   
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押汇负责书||押汇保证书letter of hypothecation q?/a
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副保||抵押品||付属担保物collateral security ijx0gh`~  
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担保书trust receipt||letter of indemnity \v)+.m?n  
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承兑||认付acceptance Y,zxbXZv'5  
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单张承兑general acceptance p0<\G  
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有条件承兑qualified acceptance ^eYVWQ'  
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附条件认付conditional acceptance $(>
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部分认付partial acceptance   d <JM36j?