[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。   S5d{dTPq  
会计报表statement of account kl={L{r  
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往来帐目account current MO D4O4z&  
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现在往来帐||存款额current accout hD,-!R  
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销货帐account sales <VBw1|)$@  
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共同计算帐项joint account Yn#8uaU  
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未决帐项outstanding account .( J/*H  
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贷方帐项credit account||creditor account aE%VH ;?  
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借方帐项debit account||debtor account t#q>U%!  
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应付帐||应付未付帐account payable j{^
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应收帐||应收未收帐account receivable .$k"+E  
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新交易||新帐new account Cm4*sN.&)  
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未决帐||老帐old account AAW7@\q.  
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现金帐cash account V\"5<>+O  
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流水帐running account X W)A~wPBs  
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暂记帐||未定帐suspense account _p&$X  
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过期帐||延滞帐overdue account||pastdue account /6zpVkV  

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杂项帐户sundry account F29AjW86  
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详细帐单||明细表detail account |esjhf}H>v  
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呆帐bad account K]8wW;N4  
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会计项目title of account %,et$1`g  
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会计薄||帐薄account-book fR4l4 GU?)  
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营业报告书||损益计算表account of budiness||business report wG5RN;`V  
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借贷细帐||交验帐account rendered X' 7S|J6s  
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明细帐account stated Us,[xQ  
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与…银行开立一户头to open an account with 4V|z)=)A  
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与…银行建立交易to keep account with 5`'=Ko,N  
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继续记帐to keep account &17,]#3  
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与…有交易to have an account with '0')6zW5s  
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作成会计帐||有往来帐项to make out an account with /~l/_Jct@G  
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清算||清理债务to make up an account 6~h1iY_~  
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清洁帐目||与…停止交易to close ones account with 6!%d-Z7)  
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结帐to close an account 2r}uE
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清理未付款to ask an account||to demand an account ?[S >&Vq  
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结清差额to balance the account with p~q_0Pg%  
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清算to settle an account||to liquidate an account||to square an account Naf`hE9  
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审查帐目||监查帐目to audit an account 9U7Mu;4  
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检查帐目to examine an account iVKbGgA  
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转入A的帐户to charge the amount to As account O,=Q1*c,&  
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以计帐方式付款to pay on account Fp5NRM*-!  
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代理某人||为某人on ones account||on account of one of+phMev  
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为自己计算||独立帐目on ones own account R(2HYZ  
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由某人收益并负风险on ones account and risk||for ones account and risk Y8J;+h9  
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由某人负担for ones account||for account of one P~Te+ -jX}  
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按某人指示||列入某人帐户by order and for account of one {?EEIfg  
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列入5月份帐目for May account c
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编入某中帐项下to pass to the account of||to place to the account of >a&?AP #  
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寄出清算书to send in an account||to send in render an account /h?<MI\7V  
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支票薄cheque book Lnh':7FQJx  
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支票陈票人cheque drawer GXOFk7>  
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持票人cheque holder {PN:bb  
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不记名支票cheque to bearer||bearer cheque La`h$=#`  
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记名支票||认人支票cheque to order wl7 MfyU  
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到期支票antedated cheque q{a#HnZo"  
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未到期支票postdated cheque ^Vag1(hdq  
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保付支票certified cheque y7CWBTH0>  
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未获兑现支票，退票returned cheque 66oK3% [  
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横线支票crossed cheque s>T`l  
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普通横线general crossing aw1P5aPmX  
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特别横线special crossing rxQ<4  
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空白支票blank cheque ])C>\@c6Gm  
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失效支票，过期支票stale cheque X&s7%]n +  
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普通支票open cheque zyDZ$Dhka  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e|VJ9|;3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )6G "*  
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支票换现金||兑现to cash a cheque 7gm:ZS   
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清理票款to clear a cheque [yC"el6PM  
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保证兑现to certify a cheque v~}5u 5$O  
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填写支票数额to fill up a cheque .liyC~YW  
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支票上划线to cross a cheque izf~w^/  
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开发支票to make out a cheque /$Z m~Mp  
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签发支票，开立支票to draw a cheque||to issue a cheque wLUF v(&C  
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透支支票to overdraw a cheque uB;_vC  
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背书支票to endorse a cheque rrcwtLNbu  
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请付票款||清付票款to pay a cheque||to honour a cheque 8R}K?+]  
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支票退票to dishonour a cheque z]$>+MH_  
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拒付支票to refuse a cheque O :^'x*}  
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拒付支票to stop payment of a cheque DjwQ`MA  
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提示要求付款to present for payment .45^=2NGmQ  
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见票即付持票人payable to bearer HE;V zR  
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支付指定人payable to order DMd ,8W7a  
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已过期||无效out of date||stale S0LszW)e  
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请给出票人R/D||refer to drawer Ar zDI{1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wqy^8N[K]  
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文字与数字不一致words and figures differ l>&sIX  
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时间已过account closed eko]H!Ov(  
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更改处应加盖印章alterations require initials SRL-Z&M  
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时间已过effects not cleared ;h~er6&  
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停止付款payment stopped mhz
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支票毁损cheque mutilated SW9fE:v  
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汇款||寄钱to remit||to send money \##5O7/1  
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寄票供取款||支票支付to send a cheque for payment u^4h&fL  
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寄款人a remitter &erm `Ho  
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收款人a remittee Rs7|}Dl}  
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国外汇票foreign Bill -t3i^&fj8  
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国内汇票inland Bill |y1;&<  
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跟单汇票documentary bill jv&+<j`r  
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空头汇票accommodation bill VKrSh
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原始汇票original bill p FO^/P'  
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改写||换新票据renewed bill ][:rLs  
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即期汇票sight bill||bill on demand 5H !y46z  
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…days after date||…days after date…日后付款 =`t^~.5  
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…months after date||…months after date…月后付款 m*n5zi|O  
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见票后…日付款…days after sight||…days sight IeTdN_8  
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见票后…月付款…months after sight||…months sight ]U_
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同组票据set of bills _vl}*/=Hc  
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单张汇票sola of exchange||sole of exchange };katqzEg  
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远期汇票usance bill||bill at usance O)#U ^  
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长期汇票long bill mP^SS Je  
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短期汇票short bill }iww:H-1  
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逾期汇票overdue bill HlB]38  
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宽限日期days of grace r`M6!}oa  
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电汇telegraphic transfer （T.T） p*qPcuAA  
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邮汇postal order||postal note （Am.）||post office order||money order 1mgLX_U9  
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本票promissory note （P/N） a.%LHb  
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押汇负责书||押汇保证书letter of hypothecation \:_3i\2p  
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副保||抵押品||付属担保物collateral security cy3Td28,  
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担保书trust receipt||letter of indemnity :E_a0!'  
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承兑||认付acceptance k$7Z^~?Fz  
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单张承兑general acceptance ;)hw%Z]Jj$  
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有条件承兑qualified acceptance :nJgwp()@  
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附条件认付conditional acceptance )b4$A:  
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部分认付partial acceptance   .qD@ Y3-