[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。   N[+dX_h  
会计报表statement of account \+AH>I;vO  
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往来帐目account current %<muVRkB\  
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现在往来帐||存款额current accout \4p<;$'  
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销货帐account sales YWZF*,4  
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共同计算帐项joint account &^7)yS+C  
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未决帐项outstanding account r4lG 5d
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贷方帐项credit account||creditor account g:clSN,  
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借方帐项debit account||debtor account m#eD v*  
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应付帐||应付未付帐account payable h5gXYmk  
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应收帐||应收未收帐account receivable 7| T:TbY>  
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新交易||新帐new account W Q&<QVK  
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未决帐||老帐old account y{]%,  
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现金帐cash account +*DX(v"BH  
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流水帐running account ftPw6  
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暂记帐||未定帐suspense account TH!8G,(w  
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过期帐||延滞帐overdue account||pastdue account | dwxe
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杂项帐户sundry account R6XMBYK^  
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详细帐单||明细表detail account b2e  a0  
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呆帐bad account bl?%:qb.V  
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会计项目title of account O97bgj]  
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会计薄||帐薄account-book 0s""%MhFI  
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营业报告书||损益计算表account of budiness||business report vCSB8R  
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借贷细帐||交验帐account rendered A9Wqz"[  
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明细帐account stated KR(} A"  
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与…银行开立一户头to open an account with chmJ|  
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与…银行建立交易to keep account with qmeml_(W  
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继续记帐to keep account `]P5,  
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与…有交易to have an account with E(!6n= qR  
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作成会计帐||有往来帐项to make out an account with (F[/~~  
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清算||清理债务to make up an account u] U)d$|  
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清洁帐目||与…停止交易to close ones account with mH*@d"  
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结帐to close an account afF+*\xXN  
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清理未付款to ask an account||to demand an account x`+ l#  
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结清差额to balance the account with H KiVEg  
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清算to settle an account||to liquidate an account||to square an account <H h5 u~  
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审查帐目||监查帐目to audit an account BLwfm+ m"  
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检查帐目to examine an account YO(:32S  
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转入A的帐户to charge the amount to As account chO'Q+pw  
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以计帐方式付款to pay on account niYz9YX  
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代理某人||为某人on ones account||on account of one >G<\ 1R  
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为自己计算||独立帐目on ones own account |7QVMFZ  
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由某人收益并负风险on ones account and risk||for ones account and risk { r6]MS#l1  
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由某人负担for ones account||for account of one (|g").L  
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按某人指示||列入某人帐户by order and for account of one OgEUq''  
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列入5月份帐目for May account z}>4,d  
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编入某中帐项下to pass to the account of||to place to the account of 5mI?p
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寄出清算书to send in an account||to send in render an account @+?+6sS  
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支票薄cheque book G%2P  
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支票陈票人cheque drawer Rr+qgt;f5  
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持票人cheque holder _/|8%])  
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不记名支票cheque to bearer||bearer cheque .r~'(g{qt  
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记名支票||认人支票cheque to order H \r`
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到期支票antedated cheque "3@KRb4f  
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未到期支票postdated cheque +jc
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保付支票certified cheque Am#m>^!qb  
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未获兑现支票，退票returned cheque ?LM:RADCm  
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横线支票crossed cheque #De(*&y2  
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普通横线general crossing . /Y&\<  
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特别横线special crossing \kxh#{$z?  
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空白支票blank cheque S:#e8H_7m]  
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失效支票，过期支票stale cheque E$w#+.QP  
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普通支票open cheque 'v\j.j/i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mzu<C)9d,
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0#<WOns1   
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支票换现金||兑现to cash a cheque cg{Gc]'1#  
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清理票款to clear a cheque y[7C% Wj  
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保证兑现to certify a cheque '<W<B!HP5Z  
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填写支票数额to fill up a cheque [T-*/}4$  
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支票上划线to cross a cheque $7Cgo&J  
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开发支票to make out a cheque e:BDQU  
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签发支票，开立支票to draw a cheque||to issue a cheque :WO{xg  
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透支支票to overdraw a cheque \OT6L'l],  
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背书支票to endorse a cheque oBC]UL;8xJ  
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请付票款||清付票款to pay a cheque||to honour a cheque 9*DEv0}a^  
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支票退票to dishonour a cheque ~U3Seo }  
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拒付支票to refuse a cheque vzG ABP  
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拒付支票to stop payment of a cheque {!r#f(?uT  
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提示要求付款to present for payment Bq;1^gtpe  
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见票即付持票人payable to bearer GMw)*  
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支付指定人payable to order cWM:  
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已过期||无效out of date||stale #D0 ~{H  
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请给出票人R/D||refer to drawer +q-c8z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds . pP7"E4]  
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文字与数字不一致words and figures differ x_W3sS]ej  
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支票 y!5:dvt  
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时间已过account closed 2LZS|fB9o  
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更改处应加盖印章alterations require initials HU9p!I.  
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时间已过effects not cleared LuL$v+`  
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停止付款payment stopped 0Az/fzJlz  
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支票毁损cheque mutilated l=NAq_?N\  
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汇款||寄钱to remit||to send money :*cHA  
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寄票供取款||支票支付to send a cheque for payment Bj8<@~bX:L  
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寄款人a remitter xG w?'\  
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收款人a remittee cd+^=esSO  
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国外汇票foreign Bill 1J&#&\,f&  
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国内汇票inland Bill zhjJ>d%w  
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跟单汇票documentary bill B>@D,)/bT5  
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空头汇票accommodation bill K.%z;(U  
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原始汇票original bill s.KOBNCFa  
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改写||换新票据renewed bill jzQ I>u  
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即期汇票sight bill||bill on demand 7BS/T  
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…days after date||…days after date…日后付款 8TI#7  
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…months after date||…months after date…月后付款 Rd0?zEKV  
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见票后…日付款…days after sight||…days sight i6FP[6H1  
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见票后…月付款…months after sight||…months sight Etdd\^  
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同组票据set of bills R e{ej  
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单张汇票sola of exchange||sole of exchange ,~iFEaV+  
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远期汇票usance bill||bill at usance !SN6 ?Xy  
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长期汇票long bill dfnX!C~6\  
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短期汇票short bill VB}PNg  
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逾期汇票overdue bill -0/=k_q_  
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宽限日期days of grace DM+sjn  
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电汇telegraphic transfer （T.T） 3J23q  
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邮汇postal order||postal note （Am.）||post office order||money order ^Jc$BMaVg  
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本票promissory note （P/N） iLc)"L-i  
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押汇负责书||押汇保证书letter of hypothecation HE8'N=0  
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副保||抵押品||付属担保物collateral security ,K"r:)\  
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担保书trust receipt||letter of indemnity Z_ iQU1  
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承兑||认付acceptance qJe&jLZa  
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单张承兑general acceptance lyMJW}T+>  
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有条件承兑qualified acceptance 0jl:Yzo&\  
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附条件认付conditional acceptance 2`q^Q  
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部分认付partial acceptance   k}+MvGq