[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。   N=\weuED  
会计报表statement of account 9s1^hW2%Q  
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往来帐目account current hI9q);g  
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现在往来帐||存款额current accout OJd/#KFm  
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销货帐account sales QYi4A"$ `  
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共同计算帐项joint account tHAe  
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未决帐项outstanding account !JyY&D~`  
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贷方帐项credit account||creditor account wJNm}Wf  
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借方帐项debit account||debtor account z:@:B :E  
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应付帐||应付未付帐account payable 0y6M;"&~E  
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应收帐||应收未收帐account receivable I/%v`[  
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新交易||新帐new account 8!rdqI  
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未决帐||老帐old account ?oFd%|I  
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现金帐cash account Zym6btc  
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流水帐running account Jsysk $R  
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暂记帐||未定帐suspense account =c'4rJ$+  
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过期帐||延滞帐overdue account||pastdue account ]xr0]  
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杂项帐户sundry account 
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详细帐单||明细表detail account @kW
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呆帐bad account wlT8 |  
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会计项目title of account :&IHdf0+  
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会计薄||帐薄account-book %S`&R5  
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营业报告书||损益计算表account of budiness||business report }a7d(7  
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借贷细帐||交验帐account rendered ?woL17Gt  
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明细帐account stated %Mda<3P  
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与…银行开立一户头to open an account with Zhfp>D  
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与…银行建立交易to keep account with ;6
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继续记帐to keep account p<mL%3s0  
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与…有交易to have an account with &FXf]9 _X  
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作成会计帐||有往来帐项to make out an account with N[_T3
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清算||清理债务to make up an account +^AdD8U  
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清洁帐目||与…停止交易to close ones account with n{?Du  
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结帐to close an account o,i_py  
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清理未付款to ask an account||to demand an account #wyceEa  
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结清差额to balance the account with ;~F*2)  
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清算to settle an account||to liquidate an account||to square an account _{o 3y"DZ  
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审查帐目||监查帐目to audit an account o

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检查帐目to examine an account / B!j`UK  
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转入A的帐户to charge the amount to As account (\qf>l+*  
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以计帐方式付款to pay on account Q%6zr9  
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代理某人||为某人on ones account||on account of one ` 0@m,  
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为自己计算||独立帐目on ones own account ^4IJL",  
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由某人收益并负风险on ones account and risk||for ones account and risk X!V#:2JY  
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由某人负担for ones account||for account of one gR/?MJ(v  
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按某人指示||列入某人帐户by order and for account of one kh}h(z^  
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列入5月份帐目for May account J<0sT=/2$  
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编入某中帐项下to pass to the account of||to place to the account of 0OlT^  
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寄出清算书to send in an account||to send in render an account V}`ri~  
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支票薄cheque book pSAtn  
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支票陈票人cheque drawer ]D~I
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持票人cheque holder Sz|kXk6&9  
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不记名支票cheque to bearer||bearer cheque 8,F|*YA  
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记名支票||认人支票cheque to order <l!:#u  
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到期支票antedated cheque mcidA%  
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未到期支票postdated cheque d"E3ypPK  

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保付支票certified cheque x|AND]^Q  
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未获兑现支票，退票returned cheque pUqNB_  
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横线支票crossed cheque j[mII5e7g  
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普通横线general crossing *"Iz)Xzc`  
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特别横线special crossing z
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空白支票blank cheque K1R?Qt,qDF  
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失效支票，过期支票stale cheque f52P1V]  
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普通支票open cheque .}Xf<G&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %K=_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k.c.7%|~;  
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支票换现金||兑现to cash a cheque Px*<-t|R-  
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清理票款to clear a cheque q{B?j%.o  
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保证兑现to certify a cheque FINHO058^Y  
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填写支票数额to fill up a cheque O1t$]k:  
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支票上划线to cross a cheque J>nBTY,_<  
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开发支票to make out a cheque Lqj Q
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签发支票，开立支票to draw a cheque||to issue a cheque xLz=)k[''  
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透支支票to overdraw a cheque tF0jH+7J-  
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背书支票to endorse a cheque  Z.6dL  
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请付票款||清付票款to pay a cheque||to honour a cheque ^"/^)Lb!@M  
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支票退票to dishonour a cheque *x"80UXL  
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拒付支票to refuse a cheque <$(B[T  
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拒付支票to stop payment of a cheque C9n%!()>  
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提示要求付款to present for payment Sjpx G@k  
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见票即付持票人payable to bearer >Jz9wo`  
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支付指定人payable to order _kj]vbG^;  
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已过期||无效out of date||stale -4a9BE".  
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请给出票人R/D||refer to drawer $B+|
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p\6cpf  
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文字与数字不一致words and figures differ C$
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支票 i=8iK#2 h  
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时间已过account closed iHK~?qd}  
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更改处应加盖印章alterations require initials XZ r I w  
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时间已过effects not cleared $EMOz=)I#  
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停止付款payment stopped zd?@xno  
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支票毁损cheque mutilated aD/Rr3v>  
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汇款||寄钱to remit||to send money .{Y;6]9[  
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寄票供取款||支票支付to send a cheque for payment VFT@Ic#]  
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寄款人a remitter wAMg"ImJ  
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收款人a remittee  a+h$u  
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国外汇票foreign Bill |%_C$s%  
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国内汇票inland Bill D) *  
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跟单汇票documentary bill ,n|si#  
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空头汇票accommodation bill OqGp|`  
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原始汇票original bill W 4{ T<  
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改写||换新票据renewed bill UlXm4\@  
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即期汇票sight bill||bill on demand =dm9+ff  
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…days after date||…days after date…日后付款 \F _1C=  
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…months after date||…months after date…月后付款 (ls G4&\0F  
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见票后…日付款…days after sight||…days sight TtJX(N~  
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见票后…月付款…months after sight||…months sight Uo3  
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同组票据set of bills <XL%*  
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单张汇票sola of exchange||sole of exchange w+m7jn!$  
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远期汇票usance bill||bill at usance eKP>}`  
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长期汇票long bill e"@r[pq-{u  
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短期汇票short bill y^r'4zN'  
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逾期汇票overdue bill Wv >`x?W  
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宽限日期days of grace l|842N@1  
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电汇telegraphic transfer （T.T） %X\J%Fj  
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邮汇postal order||postal note （Am.）||post office order||money order <F`9;WX  
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本票promissory note （P/N） E;yr46  

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押汇负责书||押汇保证书letter of hypothecation )YC H>Za  
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副保||抵押品||付属担保物collateral security (*2 6aMp  
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担保书trust receipt||letter of indemnity +vFqHfmP  
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承兑||认付acceptance @8YuMD;  
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单张承兑general acceptance F&/}x15  
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有条件承兑qualified acceptance ;?o"{mbb  
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附条件认付conditional acceptance  u<@ 55k  
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部分认付partial acceptance   :)e/(I]