[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。   bj@R[!ss  
会计报表statement of account 2e1%L,y{W  
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往来帐目account current eq%cRd]u  
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现在往来帐||存款额current accout ~D}fy  
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销货帐account sales p<'pqf  
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共同计算帐项joint account &F :.V$  
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未决帐项outstanding account ]?T^tJ  
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贷方帐项credit account||creditor account PR! 0=E*}  
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借方帐项debit account||debtor account W0mvwYON[  
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应付帐||应付未付帐account payable &E0^Jz  
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应收帐||应收未收帐account receivable PE6, 9i0ee  
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新交易||新帐new account u@:[ dbJ  
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未决帐||老帐old account Y=Ic<WHR  
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现金帐cash account ](n)bF+ym  
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流水帐running account 9^H.[t  
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暂记帐||未定帐suspense account wE<r'  
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过期帐||延滞帐overdue account||pastdue account +3XaAk  
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杂项帐户sundry account y<nPZ<h  
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详细帐单||明细表detail account J9XH8Grk-  
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呆帐bad account w8$> 2  
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会计项目title of account s3@mk\?qMe  
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会计薄||帐薄account-book A1Uy|Dl  
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营业报告书||损益计算表account of budiness||business report Pe\Obd8d  
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借贷细帐||交验帐account rendered a-FI`Dv  
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明细帐account stated iV#A-9  
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与…银行开立一户头to open an account with zAklS 7L  
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与…银行建立交易to keep account with 0T(+
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继续记帐to keep account bnanTH9-  
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与…有交易to have an account with b.?;I7r   
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作成会计帐||有往来帐项to make out an account with /#@tv~Z^  
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清算||清理债务to make up an account  #$2
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清洁帐目||与…停止交易to close ones account with ]e"!ZR?XJ  
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结帐to close an account Lr8|S  
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清理未付款to ask an account||to demand an account Z^4+ 88  
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结清差额to balance the account with !'BX c%`x[  
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清算to settle an account||to liquidate an account||to square an account .{`C>/"}  
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审查帐目||监查帐目to audit an account N#e9w3Rli  
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检查帐目to examine an account 4`:POu&  
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转入A的帐户to charge the amount to As account 2@2d |  
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以计帐方式付款to pay on account #\D74$D  
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代理某人||为某人on ones account||on account of one 9609  
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为自己计算||独立帐目on ones own account I{[Z  
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由某人收益并负风险on ones account and risk||for ones account and risk D^.  c:  
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由某人负担for ones account||for account of one Tjrb.+cua  
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按某人指示||列入某人帐户by order and for account of one FE,mUpHIR  
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列入5月份帐目for May account zN]%p>,)HB  
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编入某中帐项下to pass to the account of||to place to the account of ; xp -MK  
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寄出清算书to send in an account||to send in render an account g([:"y?  
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支票薄cheque book }a~hd*-#  
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支票陈票人cheque drawer +8N6tw/&  
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持票人cheque holder /R=MX>JA;  
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不记名支票cheque to bearer||bearer cheque *{fs{gFw9  
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记名支票||认人支票cheque to order Yn="vpM1  
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到期支票antedated cheque Yr-SlO>  
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未到期支票postdated cheque j;coPehB  

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保付支票certified cheque _(h=@cv  
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未获兑现支票，退票returned cheque LPt9+sauf1  
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横线支票crossed cheque o6O-\d7
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普通横线general crossing CipDeqau2  
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特别横线special crossing P5_Ajb(@'  
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空白支票blank cheque 3qe`#j  
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失效支票，过期支票stale cheque nA,=g'7S  
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普通支票open cheque %(eQ1ir+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iiq `:G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %MHL@ Nn>e  
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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 $m GzJ4&  
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保证兑现to certify a cheque QZvQ 8  
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填写支票数额to fill up a cheque \2y/:  
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支票上划线to cross a cheque PdO"e  
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开发支票to make out a cheque &qXobJRM  
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签发支票，开立支票to draw a cheque||to issue a cheque E6~VHQa2?  
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透支支票to overdraw a cheque ^x O](,H  
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背书支票to endorse a cheque x W)  
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请付票款||清付票款to pay a cheque||to honour a cheque u|I
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque e+BZoK ^  
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拒付支票to stop payment of a cheque :|V650/  
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提示要求付款to present for payment hA 5p'a+K  
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见票即付持票人payable to bearer | I:@:  
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支付指定人payable to order ktfm
  
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已过期||无效out of date||stale '8)kFR^9  
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请给出票人R/D||refer to drawer Szt2 "AR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X>`03?L  
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文字与数字不一致words and figures differ Qqg.z-G%.  
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时间已过account closed U%bm{oVn  
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更改处应加盖印章alterations require initials J/P[9m30[  
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时间已过effects not cleared eEBNO*2  
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停止付款payment stopped c! kr BS  
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支票毁损cheque mutilated dQSO8Jf  
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汇款||寄钱to remit||to send money 4GI3|{  
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寄票供取款||支票支付to send a cheque for payment }v}F8}4  
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寄款人a remitter |U1 [R\X  
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收款人a remittee *
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国外汇票foreign Bill @,1_CqV  
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国内汇票inland Bill j[i*;0) |  
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跟单汇票documentary bill QyL]-zNg  
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空头汇票accommodation bill e@VJ-s  
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原始汇票original bill VtzZ1/JE  
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改写||换新票据renewed bill 1J1Jp|j.  
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即期汇票sight bill||bill on demand i7T#WfF  
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…days after date||…days after date…日后付款 cHr]{@7Cs  
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…months after date||…months after date…月后付款 :CM-I_6  
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见票后…日付款…days after sight||…days sight 2u_=i$xW  
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见票后…月付款…months after sight||…months sight }` `oojz  
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同组票据set of bills JfJ
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单张汇票sola of exchange||sole of exchange o|n;{zT"  
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远期汇票usance bill||bill at usance o+OX^F0  
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长期汇票long bill NY?iuWa*g  
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短期汇票short bill O+XQP!T  
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逾期汇票overdue bill 1:cq\Y  
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宽限日期days of grace p(4Ek"  
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电汇telegraphic transfer （T.T） 79Q,XRWh|  
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邮汇postal order||postal note （Am.）||post office order||money order  h;K9 }w  
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本票promissory note （P/N） >>J!|  
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押汇负责书||押汇保证书letter of hypothecation @J@bD+Q+0  
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副保||抵押品||付属担保物collateral security |@-y+vbA*  
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担保书trust receipt||letter of indemnity dj0Du^v4  
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承兑||认付acceptance W\DJXM]b  
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单张承兑general acceptance ^T@-yys  
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有条件承兑qualified acceptance p:U{3uN 62  
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附条件认付conditional acceptance p/s5[>N  

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部分认付partial acceptance   s*}d`"YvH