[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。   j}9][Fm1*  
会计报表statement of account /)RyRS8c  
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往来帐目account current |@'/F#T  
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现在往来帐||存款额current accout Y%<y`]I  
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销货帐account sales g7\MFertR^  
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共同计算帐项joint account Fg` P@hC  
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未决帐项outstanding account oDz%K?29%  
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贷方帐项credit account||creditor account l Tpn /  
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借方帐项debit account||debtor account z!`aJE/  
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应付帐||应付未付帐account payable N RB>X  
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应收帐||应收未收帐account receivable 72Zp%a=  
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新交易||新帐new account W=QT-4  
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未决帐||老帐old account D1xIRyc/  
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现金帐cash account Q4~/Tl;  
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流水帐running account 
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暂记帐||未定帐suspense account <[*%d~92z  
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过期帐||延滞帐overdue account||pastdue account x6n
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杂项帐户sundry account ~ShoU m[  
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详细帐单||明细表detail account ejFGeR  

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呆帐bad account |qOoL*z  
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会计项目title of account hXAgT!ZD  
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会计薄||帐薄account-book a+-X\qN  
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营业报告书||损益计算表account of budiness||business report },]G +L;R  
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借贷细帐||交验帐account rendered )qID<j#  
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明细帐account stated t| cL!  
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与…银行开立一户头to open an account with 5LX'fL7zU  
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与…银行建立交易to keep account with @CB&*VoB  
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继续记帐to keep account A &tMj?  
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与…有交易to have an account with =i1+t"
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作成会计帐||有往来帐项to make out an account with |19 zjhl  
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清算||清理债务to make up an account /\wm/Yx?S  
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清洁帐目||与…停止交易to close ones account with s[n*fV']A  
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结帐to close an account \2^_v' >K  
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清理未付款to ask an account||to demand an account GE!fh1[[u  
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结清差额to balance the account with RQ*oTsq  
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清算to settle an account||to liquidate an account||to square an account {x\lK;  
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审查帐目||监查帐目to audit an account YsA.,  
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检查帐目to examine an account I=c}6  
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转入A的帐户to charge the amount to As account ;a9`z+ K  
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以计帐方式付款to pay on account Z~Vups#+f  
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代理某人||为某人on ones account||on account of one %^LwLyoVM  
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为自己计算||独立帐目on ones own account <c_'(   
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由某人收益并负风险on ones account and risk||for ones account and risk `Qxdb1>mjY  
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由某人负担for ones account||for account of one <d] t{M62W  
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按某人指示||列入某人帐户by order and for account of one LG:Mksd8=4  
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列入5月份帐目for May account p`T,VU&.  
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编入某中帐项下to pass to the account of||to place to the account of pUm|e5  
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寄出清算书to send in an account||to send in render an account 'E_~>  
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支票薄cheque book nv}z%.rRUj  
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支票陈票人cheque drawer rw%1>]os  
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持票人cheque holder {/Qg4pc!  
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不记名支票cheque to bearer||bearer cheque Rw]lW;EN<  
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记名支票||认人支票cheque to order Cs?[ 
 
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到期支票antedated cheque ^7,`6g
 
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未到期支票postdated cheque x)OJ?
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保付支票certified cheque NjP7?nXSx  
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未获兑现支票，退票returned cheque F,/yK-9  
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横线支票crossed cheque .V.ga2+  
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普通横线general crossing ~%d*#Yxq  
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特别横线special crossing Z[G:  
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空白支票blank cheque ~?<VT k  

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失效支票，过期支票stale cheque vR?E'K3  
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普通支票open cheque _ Y8jl,J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -$tf`   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |tdsg  
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支票换现金||兑现to cash a cheque TT3\c,cs  
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清理票款to clear a cheque Lu9`(+  
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保证兑现to certify a cheque pu,|_N[xq8  
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填写支票数额to fill up a cheque |rwx;+  
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支票上划线to cross a cheque ^Q5advxuq  
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开发支票to make out a cheque 7O
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签发支票，开立支票to draw a cheque||to issue a cheque [VY265)g  
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透支支票to overdraw a cheque $3yn-'o'A  
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背书支票to endorse a cheque pv@w 8*  
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请付票款||清付票款to pay a cheque||to honour a cheque KkyZd9  
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支票退票to dishonour a cheque "`Y.5
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拒付支票to refuse a cheque Bnh*;J0  
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拒付支票to stop payment of a cheque -$ha@bCWO  
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提示要求付款to present for payment m e2$ R>@  
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见票即付持票人payable to bearer O>[B"mMt  
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支付指定人payable to order ^EcwY- Qr  
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已过期||无效out of date||stale jq(QL%)_O  
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请给出票人R/D||refer to drawer PYr'1D'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rFhi:uRV  
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文字与数字不一致words and figures differ 1-~sj)*k  
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支票 iHlee=}od  
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时间已过account closed mO&zE;/[  
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更改处应加盖印章alterations require initials S3gd'Bahq  
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时间已过effects not cleared ')>D*e  
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停止付款payment stopped 9YY*)5eyD  
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支票毁损cheque mutilated @P/6NMjZ^  
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汇款||寄钱to remit||to send money v)<|@TD)  
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寄票供取款||支票支付to send a cheque for payment -;iCe7|Twf  
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寄款人a remitter 9{8xMM-  
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收款人a remittee ?[2>x{5Z  
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国外汇票foreign Bill $y,tR.5.)[  
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国内汇票inland Bill lH/7m;M  
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跟单汇票documentary bill [wn! <#~v  
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空头汇票accommodation bill 2*a5pFkb  
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原始汇票original bill m^>v~Q~~  
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改写||换新票据renewed bill SE6c3  
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即期汇票sight bill||bill on demand A+hA'0isF@  
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…days after date||…days after date…日后付款 }z5u^_-m  
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…months after date||…months after date…月后付款 !Y10UmMu  
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见票后…日付款…days after sight||…days sight S =G2%u!;  
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见票后…月付款…months after sight||…months sight |q c<C&O  
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同组票据set of bills 6pbtE]  
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单张汇票sola of exchange||sole of exchange N
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远期汇票usance bill||bill at usance m .R**g  
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长期汇票long bill rTqGtmulG  
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短期汇票short bill biENRJQ.  
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逾期汇票overdue bill xNjWo*y v  
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宽限日期days of grace HSVl$66  
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电汇telegraphic transfer （T.T） Pbt7T Q  
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邮汇postal order||postal note （Am.）||post office order||money order k 7:Z\RGy  
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本票promissory note （P/N） w~yC^`  
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押汇负责书||押汇保证书letter of hypothecation wN

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副保||抵押品||付属担保物collateral security P3nBxw"  
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担保书trust receipt||letter of indemnity Tgh?=]H  
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承兑||认付acceptance &x;n^W;#  
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单张承兑general acceptance zQ#*O'-n  
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有条件承兑qualified acceptance x=+>J$~Pb  
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附条件认付conditional acceptance q;UGiB^(A  
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部分认付partial acceptance   #Ge_3^'