[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。   ='kCY}dkO  
会计报表statement of account  n9&fH  
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往来帐目account current .7Qqs=Au  
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现在往来帐||存款额current accout N,9~J"z  
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销货帐account sales pg,
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共同计算帐项joint account V{>;Z vj1R  
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未决帐项outstanding account X[w]aJnAr  
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贷方帐项credit account||creditor account ;cL+=!  
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借方帐项debit account||debtor account !]mo.zDSW5  
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应付帐||应付未付帐account payable i,Jz7OX  
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应收帐||应收未收帐account receivable J- l[dC  
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新交易||新帐new account W S9:*
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未决帐||老帐old account :m'(8s8  
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现金帐cash account v=uQ8_0~N  
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流水帐running account oOXJ7|n  
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暂记帐||未定帐suspense account xAn|OSe  
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过期帐||延滞帐overdue account||pastdue account t[b(erO'  
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杂项帐户sundry account \naG  
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详细帐单||明细表detail account +$^[r  
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呆帐bad account RC/&dB  
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会计项目title of account c8cGIAOY)  
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会计薄||帐薄account-book D@iS#+22  
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营业报告书||损益计算表account of budiness||business report lg jY\?  
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借贷细帐||交验帐account rendered xz/G$7q7  
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明细帐account stated XToYtdt2  
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与…银行开立一户头to open an account with ??P>HVx  
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与…银行建立交易to keep account with 79M`?xm  
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继续记帐to keep account ZpU4"x>  
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与…有交易to have an account with ;cWFh4_  
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作成会计帐||有往来帐项to make out an account with }9&~ +Q2  
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清算||清理债务to make up an account zeHs5P8}r  
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清洁帐目||与…停止交易to close ones account with Hh<}~s  
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结帐to close an account sMqAuhw$.  
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清理未付款to ask an account||to demand an account nSV OS6  
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结清差额to balance the account with t[^68]  
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清算to settle an account||to liquidate an account||to square an account /=ro$@  
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审查帐目||监查帐目to audit an account o%=OBTh_  
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检查帐目to examine an account Q+'QJ7fw'|  
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转入A的帐户to charge the amount to As account Qf}b3WEAI  
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以计帐方式付款to pay on account Kr'5iFK7  
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代理某人||为某人on ones account||on account of one %JC-%TRWK  
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为自己计算||独立帐目on ones own account fPW(hb;  
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由某人收益并负风险on ones account and risk||for ones account and risk 7Z+4F=2ff  
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由某人负担for ones account||for account of one CPCjY|w7   
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按某人指示||列入某人帐户by order and for account of one yH0BNz8V  
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列入5月份帐目for May account n2$(MDdL`  
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编入某中帐项下to pass to the account of||to place to the account of AF}6O(C~  
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寄出清算书to send in an account||to send in render an account [80L|?, *  
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支票薄cheque book JC6Bs`=s~  
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支票陈票人cheque drawer m4.IaBn/  
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持票人cheque holder 9K\A4F}  
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不记名支票cheque to bearer||bearer cheque %B&y^mZv*\  
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记名支票||认人支票cheque to order &"(xd@V)]A  
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到期支票antedated cheque zoUM<6q  
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未到期支票postdated cheque Lb2bzZbhx  
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保付支票certified cheque Z Sj[GI  
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未获兑现支票，退票returned cheque ^gY^I`"e6  
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横线支票crossed cheque uTgvMkO  
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普通横线general crossing Z%]s+V)st  
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特别横线special crossing $IZ02ZM$  
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空白支票blank cheque 2$)xpET  
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失效支票，过期支票stale cheque `1AVw]k  
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普通支票open cheque s
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `eD70h`XK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?X'm>R. @  
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支票换现金||兑现to cash a cheque ?pE)K<+Zkf  
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清理票款to clear a cheque fi|k)  
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保证兑现to certify a cheque Ol%KXq[  
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填写支票数额to fill up a cheque {`-f<>N3  
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支票上划线to cross a cheque $,@PY5r  
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开发支票to make out a cheque L
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签发支票，开立支票to draw a cheque||to issue a cheque ZOAHM1ci  
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透支支票to overdraw a cheque *n"{]tj^>  
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背书支票to endorse a cheque uZ1b_e0SGu  
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请付票款||清付票款to pay a cheque||to honour a cheque i9RAbtQ}  
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支票退票to dishonour a cheque 4X}.aZO&b  
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拒付支票to refuse a cheque 3J3Yt`   
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拒付支票to stop payment of a cheque &1 BACKu  
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提示要求付款to present for payment }!`_Bz:  

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见票即付持票人payable to bearer ~L
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支付指定人payable to order KHTRoXt  
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已过期||无效out of date||stale Gf->N `N  
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请给出票人R/D||refer to drawer EJid@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sPP(>y( \  
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文字与数字不一致words and figures differ mD_sf_2>
 
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支票 IQ $ /|b/  
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时间已过account closed -%_vb6u  
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更改处应加盖印章alterations require initials 6sQY)F7p  
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时间已过effects not cleared l,k.Jo5  
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停止付款payment stopped 5`FPv4
 
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支票毁损cheque mutilated v@1f,d  
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汇款||寄钱to remit||to send money fD#!0^  
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寄票供取款||支票支付to send a cheque for payment >f:OU,"  
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寄款人a remitter %g7B*AX]  
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收款人a remittee iHk/#a  
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国外汇票foreign Bill uX8G<7O^  
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国内汇票inland Bill K[[ 5H  
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跟单汇票documentary bill '&F PkT:5  
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空头汇票accommodation bill s>a(#6Q  
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原始汇票original bill Ta)6
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改写||换新票据renewed bill dRXdV7-!  
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即期汇票sight bill||bill on demand vf h*`G$  
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…days after date||…days after date…日后付款 5`f\[oA  
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…months after date||…months after date…月后付款 --g?`4  
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见票后…日付款…days after sight||…days sight Ku;8Mx{  
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见票后…月付款…months after sight||…months sight SkMBdkS9z[  
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同组票据set of bills S0mF%"  
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单张汇票sola of exchange||sole of exchange ]?j [P=\  
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远期汇票usance bill||bill at usance bcE%EQ  
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长期汇票long bill e(;nhU3a*,  
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短期汇票short bill . LEn~ 8  
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逾期汇票overdue bill x $=-lB  
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宽限日期days of grace eWwI@ASaA
 
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电汇telegraphic transfer （T.T） YF(TG]?6  
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邮汇postal order||postal note （Am.）||post office order||money order )4/227b/(  
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本票promissory note （P/N） jM DG  
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押汇负责书||押汇保证书letter of hypothecation 7Yrp#u1!  
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副保||抵押品||付属担保物collateral security ^6[o$eY3  
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担保书trust receipt||letter of indemnity 4,pSC  
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承兑||认付acceptance ]rP'\a  
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单张承兑general acceptance zxt&oT0Q  
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有条件承兑qualified acceptance 0^PI&7A?y  
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附条件认付conditional acceptance N7`<t&T@  
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部分认付partial acceptance   CdN,R"V0$@