[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。   9?uU%9r5P  
会计报表statement of account XrJLlH>R4  
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往来帐目account current 8{)N%r  
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现在往来帐||存款额current accout jEm=A8q  
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销货帐account sales LCqWL 1  
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共同计算帐项joint account 4$+/7I \  
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未决帐项outstanding account f%yNq6l  
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贷方帐项credit account||creditor account jpZ 7p;  
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借方帐项debit account||debtor account K/$5SN1  
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应付帐||应付未付帐account payable Sc:)H2k`$  
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应收帐||应收未收帐account receivable =<Ss&p>  
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新交易||新帐new account VP^{-mDph  
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未决帐||老帐old account Wqe0
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现金帐cash account `~1#X   
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流水帐running account gH0Rd WX  

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暂记帐||未定帐suspense account {?X9juc/#  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account 7
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详细帐单||明细表detail account nr%P11U\c  
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呆帐bad account `)M&^Z=D  
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会计项目title of account 3
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会计薄||帐薄account-book :-j/Y'H_  
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营业报告书||损益计算表account of budiness||business report /?S,u,R  
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借贷细帐||交验帐account rendered hlHle\[ds  
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明细帐account stated n0w0]dJ&lc  
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与…银行开立一户头to open an account with rM20Y(|  
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与…银行建立交易to keep account with )>!y7/3  
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继续记帐to keep account xUIH,Fp-9  
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与…有交易to have an account with +P=I4-?eX  
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作成会计帐||有往来帐项to make out an account with uD4$<rSHb  
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清算||清理债务to make up an account DC =XPn/V  
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清洁帐目||与…停止交易to close ones account with XI5q>cd\Sz  
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结帐to close an account bYy7Ul6]  
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清理未付款to ask an account||to demand an account CK1gzIg>  
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结清差额to balance the account with J\\o#-H  
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清算to settle an account||to liquidate an account||to square an account +'9eo%3O  
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审查帐目||监查帐目to audit an account IHj9n>c)[  
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检查帐目to examine an account L_}F.nbS5  
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转入A的帐户to charge the amount to As account %o#|zaK  
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以计帐方式付款to pay on account 2R`}}4<Z  
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代理某人||为某人on ones account||on account of one nh%Q";  
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为自己计算||独立帐目on ones own account =s1Pf__<k  
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由某人收益并负风险on ones account and risk||for ones account and risk x|<89o L  
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由某人负担for ones account||for account of one 5`[B: <E4  
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按某人指示||列入某人帐户by order and for account of one g+M& _n  
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列入5月份帐目for May account W1p5F\ wt  
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编入某中帐项下to pass to the account of||to place to the account of ]eIV'lP,j/  
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寄出清算书to send in an account||to send in render an account {]dH+J7  
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支票薄cheque book {aq}Q|?/  
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支票陈票人cheque drawer Ve^rzGU
  
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持票人cheque holder \Yd 0oe82  
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不记名支票cheque to bearer||bearer cheque YN
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记名支票||认人支票cheque to order hz~jyH.h_  
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到期支票antedated cheque JW-!m8  
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未到期支票postdated cheque -C<Ni  
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保付支票certified cheque ' 5%`[&  
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未获兑现支票，退票returned cheque y:3d`E4Xw  
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横线支票crossed cheque .&Ok53]b  
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普通横线general crossing ]~A<Q{  
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特别横线special crossing 8${Yu  
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空白支票blank cheque b-XC\  
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失效支票，过期支票stale cheque _noQk
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普通支票open cheque Y[yw8a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mzX <!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i;Y@>-[e<  
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支票换现金||兑现to cash a cheque Ph&fOj=pFb  
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清理票款to clear a cheque 0kD8wj%  
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保证兑现to certify a cheque B!(t<W8cu  
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填写支票数额to fill up a cheque GD$jP?  
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支票上划线to cross a cheque lK? Z38  
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开发支票to make out a cheque UEq;}4Bo  
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签发支票，开立支票to draw a cheque||to issue a cheque Te8BFcJG  
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透支支票to overdraw a cheque s'^zudx  
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背书支票to endorse a cheque @Y>3-,o,S  
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请付票款||清付票款to pay a cheque||to honour a cheque {zGIQG9  
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支票退票to dishonour a cheque \2<2&=h?  
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拒付支票to refuse a cheque Q:~w;I  
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拒付支票to stop payment of a cheque  2H<?  
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提示要求付款to present for payment .Qh8I+Q%  
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见票即付持票人payable to bearer 2al~`  
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支付指定人payable to order tL+ 8nTL  
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已过期||无效out of date||stale |->y'V  
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请给出票人R/D||refer to drawer +lha^){  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GP1>h.J  
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文字与数字不一致words and figures differ SbnVU[  
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支票 jPU#{Wo#  
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时间已过account closed b$R>GQ?#  
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更改处应加盖印章alterations require initials M<$l&%<`G  
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时间已过effects not cleared *VlYl"  
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停止付款payment stopped *Ra")(RnDK  
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支票毁损cheque mutilated ?^ErrlI_  
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汇款||寄钱to remit||to send money ,xh9,EpBk  
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寄票供取款||支票支付to send a cheque for payment -.*\J|S@g  
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寄款人a remitter KFs` u6  
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收款人a remittee j>b OnCp~  
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国外汇票foreign Bill !xc7~D@om(  
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国内汇票inland Bill /< :;^B  
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跟单汇票documentary bill \fz j fZ1n  
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空头汇票accommodation bill i`SF<)M(  
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原始汇票original bill yn#h$o<  
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改写||换新票据renewed bill #~x5}8  
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即期汇票sight bill||bill on demand cBI)?  
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…days after date||…days after date…日后付款 fI1
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…months after date||…months after date…月后付款 &XsLp&Do2  
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见票后…日付款…days after sight||…days sight >D/~|`=p  
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见票后…月付款…months after sight||…months sight ElXe=5L\#  
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同组票据set of bills 5Mr;6 ]
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单张汇票sola of exchange||sole of exchange pU]{Z(  
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远期汇票usance bill||bill at usance
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长期汇票long bill  s7o*|Xv  
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短期汇票short bill f*vk1dS:*3  
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逾期汇票overdue bill 8MeXVhM
 
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宽限日期days of grace '1'1T5x~  
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电汇telegraphic transfer （T.T） sK-|xU.  

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邮汇postal order||postal note （Am.）||post office order||money order +N$7=oGC  
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本票promissory note （P/N） ,DuZMGg  
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押汇负责书||押汇保证书letter of hypothecation DgT.Lku?  
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副保||抵押品||付属担保物collateral security #D/ }u./  
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担保书trust receipt||letter of indemnity O"qa&3t%  
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承兑||认付acceptance ym*#ZE`B !  
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单张承兑general acceptance }:9|*m<$t  
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有条件承兑qualified acceptance S5E,f?l  
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附条件认付conditional acceptance aEFe!_QY  
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部分认付partial acceptance   kk_9G-M