[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。   ()P?fed  
会计报表statement of account {E@@14]g  
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往来帐目account current tFb49zbk  
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现在往来帐||存款额current accout 6KV&E8Gn  
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销货帐account sales KUB"@wUr  
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共同计算帐项joint account JP[BSmhAV  
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未决帐项outstanding account R{4O*i8#  
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贷方帐项credit account||creditor account b$VdTpz  
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借方帐项debit account||debtor account Ei}B9 &O  
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应付帐||应付未付帐account payable Lw-)ijBW  
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应收帐||应收未收帐account receivable -6Cxz./#yS  
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新交易||新帐new account ^${-^w@,%V  
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未决帐||老帐old account AvhmN5O=  
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现金帐cash account 3/4xP|  
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流水帐running account ~vG~Z*F  
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暂记帐||未定帐suspense account ^D/*Hp _  
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过期帐||延滞帐overdue account||pastdue account ]vhh*  
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杂项帐户sundry account o^_z+JFwb  
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详细帐单||明细表detail account ~M,n
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呆帐bad account ^yjc"r%B  
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会计项目title of account "'dt"x)  
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会计薄||帐薄account-book u6cWLVt  
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营业报告书||损益计算表account of budiness||business report x)nBy)<  
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借贷细帐||交验帐account rendered js'*:*7  
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明细帐account stated k h#|`E#,  
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与…银行开立一户头to open an account with }=;N3Q" #y  
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与…银行建立交易to keep account with C`7HC2Is  
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继续记帐to keep account k7f[aM5]  
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与…有交易to have an account with PBR+NHrZ  
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作成会计帐||有往来帐项to make out an account with VqbMFr<k  
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清算||清理债务to make up an account Z;SRW92@  
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清洁帐目||与…停止交易to close ones account with M'R^?Jjb  
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结帐to close an account VS1gg4tCv  
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清理未付款to ask an account||to demand an account ]J?5qR:xCy  
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结清差额to balance the account with Q3_ia5 `O  
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清算to settle an account||to liquidate an account||to square an account `{ou4H\  
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审查帐目||监查帐目to audit an account 2pxl!  
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检查帐目to examine an account FwmE1,  
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转入A的帐户to charge the amount to As account #0hX)7(j  
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以计帐方式付款to pay on account ~?+Jt3?,  
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代理某人||为某人on ones account||on account of one d=Q0/sI&  
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为自己计算||独立帐目on ones own account !NZFo S~  
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由某人收益并负风险on ones account and risk||for ones account and risk rF>:pS,`&  
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由某人负担for ones account||for account of one lHT?  

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按某人指示||列入某人帐户by order and for account of one ^W3xw[{  
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列入5月份帐目for May account 1
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编入某中帐项下to pass to the account of||to place to the account of ko=v
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寄出清算书to send in an account||to send in render an account -jFvDf,M,D  
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支票薄cheque book "b|qyT* Sl  
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支票陈票人cheque drawer @'7'3+ c  
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持票人cheque holder 8%U+y0j6b  
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不记名支票cheque to bearer||bearer cheque d+\o>x|Y!Y  
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记名支票||认人支票cheque to order BwEO2a{  
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到期支票antedated cheque  &)T5V  
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未到期支票postdated cheque L(fOe3 v  
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保付支票certified cheque C-V,3}=*2  
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未获兑现支票，退票returned cheque W_Z%CBjcT  
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横线支票crossed cheque ; $i{>mDT  
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普通横线general crossing ^Vso`(Ss  
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特别横线special crossing @n"7L2wY  
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空白支票blank cheque ~!;*C  
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失效支票，过期支票stale cheque )CJXkzOX  
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普通支票open cheque Q3[MzIk 4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "\cDSiD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6 <XQ'tM]N  
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支票换现金||兑现to cash a cheque IJa6W`}  
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清理票款to clear a cheque _/ V<iv  
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保证兑现to certify a cheque jV{?.0/h|  
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填写支票数额to fill up a cheque Q\Wh]=}  
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支票上划线to cross a cheque *$e1Bv6 $  
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开发支票to make out a cheque h4p<n&)F  
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签发支票，开立支票to draw a cheque||to issue a cheque K@%o$S?>z_  
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透支支票to overdraw a cheque HuT4OGBFpC  
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背书支票to endorse a cheque B]2m(0Y>>v  
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请付票款||清付票款to pay a cheque||to honour a cheque )J^5?A  
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支票退票to dishonour a cheque ~=GwNo_  
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拒付支票to refuse a cheque =jEVHIYt  
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拒付支票to stop payment of a cheque !zVjbYWY  
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提示要求付款to present for payment t|urv oz  
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见票即付持票人payable to bearer ?;]Xc~  
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支付指定人payable to order +
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已过期||无效out of date||stale |.z4
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请给出票人R/D||refer to drawer +iqzj-e&e[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W(}
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文字与数字不一致words and figures differ @;G%7&ps  
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支票 m\oxS;fxWi  
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时间已过account closed \_(|$Dhq  
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更改处应加盖印章alterations require initials /PVx  
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时间已过effects not cleared [!C!R$AMa  
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停止付款payment stopped ;eJ|)*  
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支票毁损cheque mutilated d}a MdIF!e  
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汇款||寄钱to remit||to send money ~z^49Ys:  
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寄票供取款||支票支付to send a cheque for payment *0 vRVlYf  
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寄款人a remitter odDVdVx0  
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收款人a remittee aeVd.`lxM  
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国外汇票foreign Bill H2xDC_Fs  
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国内汇票inland Bill h@]{j_$u  
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跟单汇票documentary bill PZvc4  
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空头汇票accommodation bill tJ*/5k &  
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原始汇票original bill Bp5%&T k  

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改写||换新票据renewed bill H]*B5Jv~  
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即期汇票sight bill||bill on demand V lkJ$f5l  
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…days after date||…days after date…日后付款 +K8T%GAr  
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…months after date||…months after date…月后付款 N"0>)tG  
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见票后…日付款…days after sight||…days sight [h_d1\ Cr  
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见票后…月付款…months after sight||…months sight s'd\"WaQV  
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同组票据set of bills "rc QS H  
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单张汇票sola of exchange||sole of exchange il"pKQF  
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远期汇票usance bill||bill at usance 5Q:49S47  
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长期汇票long bill ~0o>B$xJ  
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短期汇票short bill LF)wn-C}  
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逾期汇票overdue bill '|*e4n  
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宽限日期days of grace ><.*5q  
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电汇telegraphic transfer （T.T） kw7E<a F!  
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邮汇postal order||postal note （Am.）||post office order||money order -a"b:Q  
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本票promissory note （P/N） i=hA. y`  
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押汇负责书||押汇保证书letter of hypothecation r^ '
 
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副保||抵押品||付属担保物collateral security 79k+R9m  
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担保书trust receipt||letter of indemnity JL<<EPC  
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承兑||认付acceptance .ezZ+@LI+#  
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单张承兑general acceptance {h.j6  
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有条件承兑qualified acceptance #/_ VY.  
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附条件认付conditional acceptance q]s_hWWv  
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部分认付partial acceptance   vfc,{F=Q