[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。   jHFjd'  
会计报表statement of account xMJ-=  
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往来帐目account current 'Z{`P0/^o`  
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现在往来帐||存款额current accout !j6k ]BgZ  
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销货帐account sales E{,Wp U  
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共同计算帐项joint account ( JbRhcg  
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未决帐项outstanding account 4e#g{,  
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贷方帐项credit account||creditor account zZ[kU1Fyv  
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借方帐项debit account||debtor account z>!./z]p  
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应付帐||应付未付帐account payable ~B I`{/O=  
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应收帐||应收未收帐account receivable }0&Fu?sP  
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新交易||新帐new account *$cx7yJ  
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未决帐||老帐old account BD"Dzq  
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现金帐cash account HDhkg-QC  
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流水帐running account [Vbdsu9  
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暂记帐||未定帐suspense account CL7_3^2qI  
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过期帐||延滞帐overdue account||pastdue account g8/ ,E-u  
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杂项帐户sundry account "7-}#_!g  
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详细帐单||明细表detail account ShQ!'[J  
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呆帐bad account 5ms]Wbh)  
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会计项目title of account SDbkPx  
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会计薄||帐薄account-book UOj*Gt
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营业报告书||损益计算表account of budiness||business report O:'qwJ#~  
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借贷细帐||交验帐account rendered 3{qB<*!p"G  
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明细帐account stated HP7~Zn)c  
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与…银行开立一户头to open an account with 8mOGEx  
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与…银行建立交易to keep account with #I MaN%  
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继续记帐to keep account Jza?DhSAZ  
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与…有交易to have an account with }tBw<7fe  
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作成会计帐||有往来帐项to make out an account with Z0v?3v}9^  
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清算||清理债务to make up an account :+w6 i_\d5  
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清洁帐目||与…停止交易to close ones account with +*`k J)uP  

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结帐to close an account =z"8#_3A  
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清理未付款to ask an account||to demand an account *ZLisq-f  
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结清差额to balance the account with LXJ;8uW2y  
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清算to settle an account||to liquidate an account||to square an account \et2a
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审查帐目||监查帐目to audit an account ;!=i|"PG  
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检查帐目to examine an account <s\ZqL$f  
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转入A的帐户to charge the amount to As account T>b"Gj /  
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以计帐方式付款to pay on account I S'Uuuz7g  
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代理某人||为某人on ones account||on account of one D*PEIsV  
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为自己计算||独立帐目on ones own account Uey'c1  
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由某人收益并负风险on ones account and risk||for ones account and risk j!%^6Io4  
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由某人负担for ones account||for account of one E'Ux2sh  
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按某人指示||列入某人帐户by order and for account of one -}h^'#  
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列入5月份帐目for May account -MTYtw(  
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编入某中帐项下to pass to the account of||to place to the account of (*Q:'2e  
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寄出清算书to send in an account||to send in render an account 02*qf:kTnA  
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支票薄cheque book DU]KD%kl  
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支票陈票人cheque drawer n;N79`mZC  
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持票人cheque holder HDZl
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不记名支票cheque to bearer||bearer cheque GfEWms8z  
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记名支票||认人支票cheque to order Pn[oo_)s  
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到期支票antedated cheque 8j3Y&m4^  
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未到期支票postdated cheque W [K.|8ho  
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保付支票certified cheque  G7al@  
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未获兑现支票，退票returned cheque uij^tN %  
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横线支票crossed cheque 'O ziP  
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普通横线general crossing y3s+.5;  
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特别横线special crossing bP9ly9FH  
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空白支票blank cheque i! ?gga  
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失效支票，过期支票stale cheque ?s^3o{!<W  
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普通支票open cheque fj5g\m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -Qn7+?P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YzI;
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支票换现金||兑现to cash a cheque @%R<3!3v  
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清理票款to clear a cheque 2ndn8_l  
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保证兑现to certify a cheque F3qK6Ah.  
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填写支票数额to fill up a cheque 8-#%l~dr  
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支票上划线to cross a cheque Nz,yd%ua  
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开发支票to make out a cheque n{;j  
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签发支票，开立支票to draw a cheque||to issue a cheque 1sQIfX#2f  
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透支支票to overdraw a cheque @w[i%F,&`  
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背书支票to endorse a cheque +2~kHrv  
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请付票款||清付票款to pay a cheque||to honour a cheque Bh>L"'.2  
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支票退票to dishonour a cheque ~Iu!B Y  
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拒付支票to refuse a cheque AlSO  
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拒付支票to stop payment of a cheque rH+OXGoB  
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提示要求付款to present for payment &|>+LP@8  
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见票即付持票人payable to bearer 4`IM[DIG~  
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支付指定人payable to order Qw5nfg3T  
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已过期||无效out of date||stale S;Bk/\2  
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请给出票人R/D||refer to drawer v\0G`&^1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *dzZOe>,  
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文字与数字不一致words and figures differ ]|;+2@kDR  
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支票 <_tmkLeZf  
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时间已过account closed W+XWS ,(  
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更改处应加盖印章alterations require initials #c!:&9oU  
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时间已过effects not cleared T?9D?u?]  
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停止付款payment stopped E3L?6Q
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支票毁损cheque mutilated )cfi@-J+#  
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汇款||寄钱to remit||to send money ?0b-fL^^+l  
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寄票供取款||支票支付to send a cheque for payment 5'lVh/  
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寄款人a remitter npP C;KD  
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收款人a remittee Z[vx0[av&  
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国外汇票foreign Bill o
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国内汇票inland Bill F?L]D
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跟单汇票documentary bill (qcFGM22U  
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空头汇票accommodation bill b3NIFKw  
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原始汇票original bill HG]ARgOB  
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改写||换新票据renewed bill goM;Pf "<  
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即期汇票sight bill||bill on demand f/\!=sa:  
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…days after date||…days after date…日后付款 zD_5TGM=  
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…months after date||…months after date…月后付款 (ls G4&\0F  
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见票后…日付款…days after sight||…days sight 6v@Prw@.b  
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见票后…月付款…months after sight||…months sight <5Vf3KoC&  
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同组票据set of bills cT(nKHL  
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单张汇票sola of exchange||sole of exchange /cS8@)e4  
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远期汇票usance bill||bill at usance ;5X6`GlS#5  
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长期汇票long bill <h(AJX7wsD  
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短期汇票short bill a-*sm~u  
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逾期汇票overdue bill e_-g|ukC  
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宽限日期days of grace Z%#e* O0  
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电汇telegraphic transfer （T.T） H Qj,0#J)  
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邮汇postal order||postal note （Am.）||post office order||money order ~U+<
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本票promissory note （P/N） h5{//0 y  
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押汇负责书||押汇保证书letter of hypothecation 2?(/$F9X,  
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副保||抵押品||付属担保物collateral security +R?E @S  
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担保书trust receipt||letter of indemnity DN9x<
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承兑||认付acceptance wz+m
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单张承兑general acceptance | {zka.sJ  
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有条件承兑qualified acceptance ~m R^j  
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附条件认付conditional acceptance x1 LI&  
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部分认付partial acceptance   //G&=i$