[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。   KK6fRtKv>q  
会计报表statement of account 1$+8wDVwad  
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往来帐目account current o2'Wu:Y"  
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现在往来帐||存款额current accout \Z,{De%  
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销货帐account sales -Lu&bVt<>  
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共同计算帐项joint account O@4J=P=w  
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未决帐项outstanding account -U\'Emu4  
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贷方帐项credit account||creditor account Mm(#N/  
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借方帐项debit account||debtor account ZOMYo]  
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应付帐||应付未付帐account payable aWlIq(dU  
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应收帐||应收未收帐account receivable {?5iK1|}K  
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新交易||新帐new account jeJgDAUv  
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未决帐||老帐old account AB`.K{h  
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现金帐cash account Zi.
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流水帐running account N{S) b  
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暂记帐||未定帐suspense account No} U[u.O  
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过期帐||延滞帐overdue account||pastdue account M |K^u.4
 
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杂项帐户sundry account G:":CX"O(  
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详细帐单||明细表detail account <cp9+P
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呆帐bad account YE{ [f@i0  
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会计项目title of account p@su:B2Rl  
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会计薄||帐薄account-book B5;%R01A  
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营业报告书||损益计算表account of budiness||business report r |C.K  
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借贷细帐||交验帐account rendered bTc>-e,  
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明细帐account stated dZ`Y>wH_  
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与…银行开立一户头to open an account with E+@Q u "W  
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与…银行建立交易to keep account with &-yRa45?  
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继续记帐to keep account _Sr7b#)o  
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与…有交易to have an account with /:4J  
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作成会计帐||有往来帐项to make out an account with 5E'/8xpbB  
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清算||清理债务to make up an account f1 x&Fk  
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清洁帐目||与…停止交易to close ones account with +#FqC/`l  
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结帐to close an account 0Qt !w(  
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清理未付款to ask an account||to demand an account ~XTC:6ts  
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结清差额to balance the account with zEI+)|4?r  
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清算to settle an account||to liquidate an account||to square an account 7}X1A!1  
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审查帐目||监查帐目to audit an account GTdoUSUq  
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检查帐目to examine an account JsJP
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转入A的帐户to charge the amount to As account ~[ufL25K  
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以计帐方式付款to pay on account eY<<Hld  
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代理某人||为某人on ones account||on account of one TR DQ+Z  
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为自己计算||独立帐目on ones own account <V&0 GAZ  
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由某人收益并负风险on ones account and risk||for ones account and risk 2&1mI>:F  
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由某人负担for ones account||for account of one _?~%+Oz/  
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按某人指示||列入某人帐户by order and for account of one b$_81i  
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列入5月份帐目for May account >#]A2,  
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编入某中帐项下to pass to the account of||to place to the account of #3&@FzD_P  
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寄出清算书to send in an account||to send in render an account 'PF>#
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支票薄cheque book -|.NwGh  
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支票陈票人cheque drawer +z;*r8d<X  
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持票人cheque holder 7+HK_wNi  
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不记名支票cheque to bearer||bearer cheque 2zC4nF)>O  
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记名支票||认人支票cheque to order *'Yy@T8M  
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到期支票antedated cheque )iN ;1>  
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未到期支票postdated cheque +x%u?ZR  
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保付支票certified cheque `J.,dqGb  
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未获兑现支票，退票returned cheque ob7'''i  
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横线支票crossed cheque Sz0PZtJ  
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普通横线general crossing 7By7F:[b  
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空白支票blank cheque T<]{:\*n  
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失效支票，过期支票stale cheque !u7KgB<=/F  
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普通支票open cheque 4%0s p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V!:!c]8F  
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支票换现金||兑现to cash a cheque +^7cS6"L  
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清理票款to clear a cheque <K)]kf  
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保证兑现to certify a cheque 75\ZD-{T:  
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填写支票数额to fill up a cheque j~'.XD={  
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支票上划线to cross a cheque ~<k>07  
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开发支票to make out a cheque ^fF#Ej1  
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签发支票，开立支票to draw a cheque||to issue a cheque CVO_F=;  
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透支支票to overdraw a cheque t'K+)OK  
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背书支票to endorse a cheque DT- .Gdb8  
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请付票款||清付票款to pay a cheque||to honour a cheque }h y4EJ  
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支票退票to dishonour a cheque i?^ L" ,[  
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拒付支票to refuse a cheque F
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拒付支票to stop payment of a cheque [w}-)&c  
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提示要求付款to present for payment +aOev kY]  
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见票即付持票人payable to bearer 8K2@[TE=5  
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支付指定人payable to order zgFL/a<  
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已过期||无效out of date||stale F7'MoH  
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请给出票人R/D||refer to drawer nql 1I<I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sm"Rp~[i  
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文字与数字不一致words and figures differ -e$ T}3IV  
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支票 (<B%Gy@  
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时间已过account closed 6 JI8l`S  
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更改处应加盖印章alterations require initials -5v{p  
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时间已过effects not cleared 3 }sy{Mx%9  
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停止付款payment stopped d_:f-  
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支票毁损cheque mutilated  Hxy=J
 
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汇款||寄钱to remit||to send money <k3KCt  
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寄票供取款||支票支付to send a cheque for payment uEh
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寄款人a remitter ]N\D^`iQ  
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收款人a remittee Z6M qcAJ3j  
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国外汇票foreign Bill ?ec
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国内汇票inland Bill [uJS.`b  
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跟单汇票documentary bill 4Q1R:Ra  
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空头汇票accommodation bill xEq?[M  
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原始汇票original bill z[vu-f9  
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改写||换新票据renewed bill o*E32#l  
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即期汇票sight bill||bill on demand I!(BwYd  
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…days after date||…days after date…日后付款 )p#L"r^)  
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…months after date||…months after date…月后付款 A42!%>PB  

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见票后…日付款…days after sight||…days sight B\aVE|~PB  
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见票后…月付款…months after sight||…months sight 9;
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同组票据set of bills 4hfq7kq7(  
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单张汇票sola of exchange||sole of exchange "j_cI-@6  
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远期汇票usance bill||bill at usance H?ug-7k/  
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长期汇票long bill CY*GCkH  
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短期汇票short bill _ShWCU-~Z  
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逾期汇票overdue bill se]&)%p[  
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宽限日期days of grace f<|*^+  
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电汇telegraphic transfer （T.T） ?<\2 }1  
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邮汇postal order||postal note （Am.）||post office order||money order Lp4F1H2t-  
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本票promissory note （P/N） vCK+v r!  
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押汇负责书||押汇保证书letter of hypothecation K_:2sDCaN  
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副保||抵押品||付属担保物collateral security .!i`YT*jF
 
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担保书trust receipt||letter of indemnity ]ZW-`UMO  
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承兑||认付acceptance O,v C:av  
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单张承兑general acceptance #N~1 Ye  
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有条件承兑qualified acceptance oe3=QE  
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附条件认付conditional acceptance x'OP0],#  
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部分认付partial acceptance   .5s^a.e'O