[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。   T,h9xl 9i  
会计报表statement of account FaQc@4% o  
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往来帐目account current 2]=`^r
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现在往来帐||存款额current accout  T{)_vQ  
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销货帐account sales Q2[;H!"  
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共同计算帐项joint account V.Tn1i-v  
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未决帐项outstanding account yxAy1P;dX  
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贷方帐项credit account||creditor account /xj`'8  
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借方帐项debit account||debtor account .wB'"z8L  
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应付帐||应付未付帐account payable R3%%;`c=  
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应收帐||应收未收帐account receivable cQ |Q-S  
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新交易||新帐new account kc(m.k!|f\  
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未决帐||老帐old account Iq iU  
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现金帐cash account d ::9,~  
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流水帐running account *<X1M~p$  
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暂记帐||未定帐suspense account U8J9 #+:  
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过期帐||延滞帐overdue account||pastdue account ~(8fUob
 
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杂项帐户sundry account un4fnoc  
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详细帐单||明细表detail account |'z24 :8  
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呆帐bad account [NAfy~X *  
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会计项目title of account i1XRBC9  
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会计薄||帐薄account-book wN58uV '  
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营业报告书||损益计算表account of budiness||business report !+A%`m  
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借贷细帐||交验帐account rendered 9:Oz-b  
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明细帐account stated
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与…银行开立一户头to open an account with /AADFa  
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与…银行建立交易to keep account with "3\y~<8%'  
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继续记帐to keep account IHdA2d?.]  
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与…有交易to have an account with w~)tEN>  
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作成会计帐||有往来帐项to make out an account with n)"JMzjQ<  
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清算||清理债务to make up an account !IdV
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清洁帐目||与…停止交易to close ones account with #WSqh +  
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结帐to close an account 'z5jn I  
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清理未付款to ask an account||to demand an account m..ajYSQ  
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结清差额to balance the account with HTT&T9]  
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清算to settle an account||to liquidate an account||to square an account "H[K3  
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审查帐目||监查帐目to audit an account +
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检查帐目to examine an account &]o-ZZX  
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转入A的帐户to charge the amount to As account 8F8?1  
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以计帐方式付款to pay on account sQ#e 2  
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代理某人||为某人on ones account||on account of one cZxY,UvYa  
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为自己计算||独立帐目on ones own account ^qR|lA@=\  
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由某人收益并负风险on ones account and risk||for ones account and risk &|Duc} t  
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由某人负担for ones account||for account of one C12UZE;  
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按某人指示||列入某人帐户by order and for account of one X!Z)V)@J8  
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列入5月份帐目for May account wu.l-VmGp)  
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编入某中帐项下to pass to the account of||to place to the account of ~JXz  
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寄出清算书to send in an account||to send in render an account _U^[h!  
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支票薄cheque book $z%(He  
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支票陈票人cheque drawer AabQ)23R2  
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持票人cheque holder ZW [&7[4  
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不记名支票cheque to bearer||bearer cheque Hx gC*-A$/  
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记名支票||认人支票cheque to order Uqel UL}  
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到期支票antedated cheque oK\zyN
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未到期支票postdated cheque k77IXT_7u  
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保付支票certified cheque QOXo(S  
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未获兑现支票，退票returned cheque H4y9\ -  
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横线支票crossed cheque \t!~s^Oox  
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普通横线general crossing `> %QCc\  
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特别横线special crossing ?62Im^1/  
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空白支票blank cheque G3DgB!  
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失效支票，过期支票stale cheque vIRT$W' O}  
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普通支票open cheque N9!L8BBaK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r?/Uu &  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mXz*Gi  
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支票换现金||兑现to cash a cheque xh2r?K@k>  
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清理票款to clear a cheque "9_$7.q<y  
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保证兑现to certify a cheque #Nh'1@@  
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填写支票数额to fill up a cheque UQu6JkbLL  
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支票上划线to cross a cheque OInl?_,,T#  
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开发支票to make out a cheque vxZ'-&;t  
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签发支票，开立支票to draw a cheque||to issue a cheque un 5r9  
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透支支票to overdraw a cheque +;~N; BT  
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背书支票to endorse a cheque .aT@'a{F  
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请付票款||清付票款to pay a cheque||to honour a cheque zp woK&T+  
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支票退票to dishonour a cheque @mCe{r*`  
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拒付支票to refuse a cheque ><}nZ7  
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拒付支票to stop payment of a cheque 3/+kjY/  
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提示要求付款to present for payment H1c8]}  
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见票即付持票人payable to bearer _p6r5Y  
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支付指定人payable to order EsKgS\`RZ  
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已过期||无效out of date||stale $U?]^  
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请给出票人R/D||refer to drawer >UCg3uFj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nod&^%O"  
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文字与数字不一致words and figures differ )zxb]Pg+  
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支票 }B'-*)^|e{  
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时间已过account closed f!kZyD7  
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更改处应加盖印章alterations require initials JlnmG<WLT  
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时间已过effects not cleared hM]Z T5;<  
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停止付款payment stopped ^mq(j_E.  
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支票毁损cheque mutilated <<LLEdB  
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汇款||寄钱to remit||to send money ta{24{?M\  
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寄票供取款||支票支付to send a cheque for payment )f$4:Pq  
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寄款人a remitter A@>/PB6n  
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收款人a remittee [KBa=3>{  
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国外汇票foreign Bill I8!>7`L  
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国内汇票inland Bill *jhgCm  
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跟单汇票documentary bill w=fWW^>bP  
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空头汇票accommodation bill J d/d\
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原始汇票original bill P Ptmh. }e  
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改写||换新票据renewed bill lF64g  
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即期汇票sight bill||bill on demand Eb~vNdPo  
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…days after date||…days after date…日后付款 w/ ~\NI  
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…months after date||…months after date…月后付款 QlvP[Jtr  
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见票后…日付款…days after sight||…days sight t0fgG/f'  
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见票后…月付款…months after sight||…months sight oU,8?(}'~  
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同组票据set of bills <D:q 4t  
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单张汇票sola of exchange||sole of exchange Cxq|N]E  
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远期汇票usance bill||bill at usance sg-^ oy*^  
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长期汇票long bill 6<@+J  
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短期汇票short bill M 2| k.  
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逾期汇票overdue bill qF^
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宽限日期days of grace !21G$[H  
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电汇telegraphic transfer （T.T） 6 Q7MAP M  
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邮汇postal order||postal note （Am.）||post office order||money order NG3:=  
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本票promissory note （P/N） ~t2"L|i  
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押汇负责书||押汇保证书letter of hypothecation Ux?G:LLz  
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副保||抵押品||付属担保物collateral security ik?IC$*n3i  
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担保书trust receipt||letter of indemnity jx W/"Q   
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承兑||认付acceptance JcP<@bb>B  
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单张承兑general acceptance hx%UZ<a  
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有条件承兑qualified acceptance 8KP  
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附条件认付conditional acceptance JSh'iYJ.  
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部分认付partial acceptance   xPT$d,~"