[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。   ~,3+]ts='\  
会计报表statement of account h}r.(MVt  
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往来帐目account current L9ECF;)  
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现在往来帐||存款额current accout n`gW&5,,z  
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销货帐account sales +NWhvs  
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共同计算帐项joint account #~QkS_  
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未决帐项outstanding account $fZVh%  
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贷方帐项credit account||creditor account s[6y|{&ze  
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借方帐项debit account||debtor account L *",4!  
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应付帐||应付未付帐account payable Z ,4G'[d  
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应收帐||应收未收帐account receivable gLp7<gx6  
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新交易||新帐new account @px4[  
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未决帐||老帐old account lO)-QE+  
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现金帐cash account J+IkTq
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流水帐running account [OTZ"XQLI  
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暂记帐||未定帐suspense account Fh[Gq  
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过期帐||延滞帐overdue account||pastdue account GJLe733o  
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杂项帐户sundry account .|d2s  
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详细帐单||明细表detail account ;Nfd  

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呆帐bad account +0&SXhy%y  
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会计项目title of account xW
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会计薄||帐薄account-book zLeId83>  
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营业报告书||损益计算表account of budiness||business report +[2X@J  
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借贷细帐||交验帐account rendered 0nX.%2p#Je  
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明细帐account stated ]n/fB|tE  
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与…银行开立一户头to open an account with {1jywb }  
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与…银行建立交易to keep account with |ULwUi-r  
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继续记帐to keep account cdH Ug#  
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与…有交易to have an account with 1.5lJ:[G  
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作成会计帐||有往来帐项to make out an account with 4-YXXi}  
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清算||清理债务to make up an account $_.m<  
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清洁帐目||与…停止交易to close ones account with jJ' LM>e  
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结帐to close an account `tC Oe  
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清理未付款to ask an account||to demand an account LX %8a^?;  
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结清差额to balance the account with l7]$Wc[  
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清算to settle an account||to liquidate an account||to square an account @'EP$!c  
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审查帐目||监查帐目to audit an account dwc$?Bg,5  
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检查帐目to examine an account i*9l  
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转入A的帐户to charge the amount to As account 5k`[a93T  
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以计帐方式付款to pay on account `p&ko$i2  
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代理某人||为某人on ones account||on account of one mI=^7'Mk  
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为自己计算||独立帐目on ones own account r +] J {k  
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由某人收益并负风险on ones account and risk||for ones account and risk %iI0JF*Ez  
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由某人负担for ones account||for account of one h2Ifq!(:  
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按某人指示||列入某人帐户by order and for account of one ?lb1K'(  
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列入5月份帐目for May account 'uUp1+  
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编入某中帐项下to pass to the account of||to place to the account of FTt7o'U  
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寄出清算书to send in an account||to send in render an account GI$t8{M  
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支票薄cheque book QB@qzgEJ!,  
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支票陈票人cheque drawer G=3/PYp  
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持票人cheque holder q4 'x'8  
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不记名支票cheque to bearer||bearer cheque B>o\;)l3O  
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记名支票||认人支票cheque to order P1 (8foZA  
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到期支票antedated cheque F4Ft~:a  
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未到期支票postdated cheque ]qXHalHY  
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保付支票certified cheque A>>@&c:(  
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未获兑现支票，退票returned cheque )\^o<x2S  
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横线支票crossed cheque ~JLqx/[|s  
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普通横线general crossing _5 tw1 >  
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特别横线special crossing dN |w;|M  
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空白支票blank cheque d*A>P  
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失效支票，过期支票stale cheque <u2*(BM4  
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普通支票open cheque i $I|JJJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bq(*r:`"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cC}s
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支票换现金||兑现to cash a cheque 29qQ3M?  
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清理票款to clear a cheque t&P5Zw*B  
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保证兑现to certify a cheque vQ_B2#U:  
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填写支票数额to fill up a cheque &y(aByI y  
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支票上划线to cross a cheque $Ilr.6';  
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开发支票to make out a cheque S~TJF}[k^6  
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签发支票，开立支票to draw a cheque||to issue a cheque GecXMAa:2  
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透支支票to overdraw a cheque .N'UnKz  
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背书支票to endorse a cheque lLDHx3+  
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请付票款||清付票款to pay a cheque||to honour a cheque y(S0 2v>l  
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支票退票to dishonour a cheque w[+!c-A:H  
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拒付支票to refuse a cheque MmK\|CtV  
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拒付支票to stop payment of a cheque 2~4C5@Sx
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提示要求付款to present for payment Y5opZG  
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见票即付持票人payable to bearer i,HAXPi  
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支付指定人payable to order L!G3u/  
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已过期||无效out of date||stale y*D 8XI$  
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请给出票人R/D||refer to drawer EGt)tI&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4kM<L}J#  
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文字与数字不一致words and figures differ !jbjrzv9  
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支票 Vh8uE  
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时间已过account closed Q'VS]n  
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更改处应加盖印章alterations require initials 2~<0<^j/]  
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时间已过effects not cleared "i r*;|  
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停止付款payment stopped 'gGB-=yvbO  
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支票毁损cheque mutilated @2gMtf?<  
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汇款||寄钱to remit||to send money Os{qpR^<I:  
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寄票供取款||支票支付to send a cheque for payment kR|y0V {K*  
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寄款人a remitter C)
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收款人a remittee ^v-'=1ub?  
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国外汇票foreign Bill <Z'hZ  
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国内汇票inland Bill >U?Bka!  
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跟单汇票documentary bill lIg2iun[n  
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空头汇票accommodation bill Wg^cj:&`u  
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原始汇票original bill  c^
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改写||换新票据renewed bill 9Z'eBp  
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即期汇票sight bill||bill on demand '*u;:[73  
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…days after date||…days after date…日后付款 dM{~Ubb  
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…months after date||…months after date…月后付款 xc.D!Iav  
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见票后…日付款…days after sight||…days sight GA.bRN2CI2  
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见票后…月付款…months after sight||…months sight 3n(gfQo-o  
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同组票据set of bills 86fK=G:>  
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单张汇票sola of exchange||sole of exchange 7'i#!5  
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远期汇票usance bill||bill at usance D%UZ'bHN*  
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长期汇票long bill $n Sh[{  
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短期汇票short bill %M#?cmt  
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逾期汇票overdue bill >q@Sd  
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宽限日期days of grace BCUt`;q ]B  
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电汇telegraphic transfer （T.T） pq[X)]z|  
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邮汇postal order||postal note （Am.）||post office order||money order #CA%]*l
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本票promissory note （P/N） F|?+>c1}  
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押汇负责书||押汇保证书letter of hypothecation twtkH~`"Q  
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副保||抵押品||付属担保物collateral security y=9Dxst"V  
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担保书trust receipt||letter of indemnity 7"F|6JP"$c  
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承兑||认付acceptance Wm)-zvNY;  
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单张承兑general acceptance 4@v1jJj  
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有条件承兑qualified acceptance lI4J=8O0  
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附条件认付conditional acceptance N.0HfYf  
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部分认付partial acceptance   tw'hh@7-Y