[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。   U*)pUJ{&t  
会计报表statement of account 2LXy$[)7  
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往来帐目account current f\1)BZ'I  
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现在往来帐||存款额current accout $dq R]'  
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销货帐account sales |]^OX$d  
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共同计算帐项joint account mI@]{K}Q%  
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未决帐项outstanding account $GEY*uIOa  
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贷方帐项credit account||creditor account ux'!1mN  
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借方帐项debit account||debtor account |I6\_K.=L  
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应付帐||应付未付帐account payable g7rn|<6FI  
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应收帐||应收未收帐account receivable 6j+_)7.V  
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新交易||新帐new account Rra< MOR  
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未决帐||老帐old account GMyzQ] @}  
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现金帐cash account Cj#$WZga%  
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流水帐running account mfc\w'  
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暂记帐||未定帐suspense account KLrxlD4\  
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过期帐||延滞帐overdue account||pastdue account aEM2xrhy,  
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杂项帐户sundry account :c)N"EJlI2  
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详细帐单||明细表detail account #eadkj#;  
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呆帐bad account !tJQ75Hwv  
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会计项目title of account "NWILZwEV  
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会计薄||帐薄account-book 3Z/_}5%"  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered m'HAt~  
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明细帐account stated cH>@ZFTF  
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与…银行开立一户头to open an account with [~_)]"pU  
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与…银行建立交易to keep account with +q*WY*gX  
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继续记帐to keep account F-R5Ib-F*A  
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与…有交易to have an account with 0nr5(4h  
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作成会计帐||有往来帐项to make out an account with *RYok{w  
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清算||清理债务to make up an account i1dE.f;  
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清洁帐目||与…停止交易to close ones account with mP*Ct6628n  
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结帐to close an account l4bLN  
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清理未付款to ask an account||to demand an account I3qTSX-  
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结清差额to balance the account with 3p1U,B}  
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清算to settle an account||to liquidate an account||to square an account 0gRm LX  
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审查帐目||监查帐目to audit an account w2H^q
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检查帐目to examine an account :i3 W U%  
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转入A的帐户to charge the amount to As account s^> >]  
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以计帐方式付款to pay on account W m&*  
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代理某人||为某人on ones account||on account of one ]JR2Av  

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为自己计算||独立帐目on ones own account Kzx` E>,z'  
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由某人收益并负风险on ones account and risk||for ones account and risk ^ z`d2it  
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由某人负担for ones account||for account of one 1N[9\Yi  
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按某人指示||列入某人帐户by order and for account of one aoQ$"PF9  
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列入5月份帐目for May account {FX]1:  
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编入某中帐项下to pass to the account of||to place to the account of |c>.xt~  
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寄出清算书to send in an account||to send in render an account ==UYjbuU  
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支票薄cheque book CpB,L  
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支票陈票人cheque drawer l3*GQ~m7  
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持票人cheque holder ~%2yDhdQ  
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不记名支票cheque to bearer||bearer cheque XjdHH.) S  
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记名支票||认人支票cheque to order <5^m`F5  
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到期支票antedated cheque =j{tFxJ  
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未到期支票postdated cheque yZ[=Y  
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保付支票certified cheque fL#r@TB-s  
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未获兑现支票，退票returned cheque e&2,cQRFV  
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横线支票crossed cheque @?3^Ks_  
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普通横线general crossing i39ZBs@  
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特别横线special crossing sQj]#/yK:  
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空白支票blank cheque j7MUA#6$  
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失效支票，过期支票stale cheque C0KFN  
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普通支票open cheque <tBT?#C9+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [5p3:D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E0Q6Ryn  
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支票换现金||兑现to cash a cheque ~]
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清理票款to clear a cheque Wz=& 0>Mm_  
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保证兑现to certify a cheque i9zh X1#  
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填写支票数额to fill up a cheque (J%4}Dm  
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支票上划线to cross a cheque G#e]J;   
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开发支票to make out a cheque i_Q1\_m!  
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签发支票，开立支票to draw a cheque||to issue a cheque T@.+bD  
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透支支票to overdraw a cheque SQ> Yf\  
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背书支票to endorse a cheque zO\_^A|8H  
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请付票款||清付票款to pay a cheque||to honour a cheque zeQ~'ao<  
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支票退票to dishonour a cheque r9u'+$vmF  
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拒付支票to refuse a cheque 5)S;R,  
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拒付支票to stop payment of a cheque +qjZ;5(  
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提示要求付款to present for payment uc!6?+0h  
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见票即付持票人payable to bearer 6Zw$F3 <  
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支付指定人payable to order Pfvb?Hy  
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已过期||无效out of date||stale "[["naa  
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请给出票人R/D||refer to drawer :jTbzDqQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y(rQ032s  
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文字与数字不一致words and figures differ r\b$/:y<e  
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支票 Rb b[N#p5  
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时间已过account closed _%rkN0-(a  
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更改处应加盖印章alterations require initials k~<ORnda  
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时间已过effects not cleared REJBm  
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停止付款payment stopped K)`l >o1  
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支票毁损cheque mutilated I%{D5.du  
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汇款||寄钱to remit||to send money ^?0WE  
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寄票供取款||支票支付to send a cheque for payment 4NFvX4  
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寄款人a remitter Wc## .qU  
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收款人a remittee /LCRi  
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国外汇票foreign Bill 9@p+g`o  
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国内汇票inland Bill l) )Cvre+  
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跟单汇票documentary bill -
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空头汇票accommodation bill a*@4W3;7  
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原始汇票original bill pB]+c%\  
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改写||换新票据renewed bill =g^JJpS  
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即期汇票sight bill||bill on demand .[:*bo3  
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…days after date||…days after date…日后付款 !Ry4w|w  
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…months after date||…months after date…月后付款 {f)"F;]V  
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见票后…日付款…days after sight||…days sight ?qjlWCV|e  
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见票后…月付款…months after sight||…months sight ZzuWN&  
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同组票据set of bills zc#aQ.  
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单张汇票sola of exchange||sole of exchange </8F  
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远期汇票usance bill||bill at usance `[Xff24(eb  
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长期汇票long bill w
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短期汇票short bill x:)8+Rn}  
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逾期汇票overdue bill xui.63/  
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宽限日期days of grace m:7$"oq|  
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电汇telegraphic transfer （T.T） CcHf1 _CI  
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邮汇postal order||postal note （Am.）||post office order||money order M6P`~emX2  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation *c+Kqz-  
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副保||抵押品||付属担保物collateral security < d GGH  
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担保书trust receipt||letter of indemnity y-TS?5Dr]  
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承兑||认付acceptance w >:~Ev]  
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单张承兑general acceptance w~eF0{h  
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有条件承兑qualified acceptance <(YmkOS+  
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附条件认付conditional acceptance SEn-8ZF  
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部分认付partial acceptance   >g]S"ku|