[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。    +,gI|  
会计报表statement of account j|A *rzL8  
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往来帐目account current D: NBb!   
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现在往来帐||存款额current accout DyD#4J)E  
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销货帐account sales ;$wS<zp6  
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共同计算帐项joint account s7A{<>:  
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未决帐项outstanding account Ia=wf"JS)  
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贷方帐项credit account||creditor account (wdE@/V  
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借方帐项debit account||debtor account lbZ,?wm  
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应付帐||应付未付帐account payable r :{2}nE  
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应收帐||应收未收帐account receivable ;nyV)+t+a  
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新交易||新帐new account o7i/~JkTP  
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未决帐||老帐old account 8xJdK'  
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现金帐cash account ^W5rL@h_  
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流水帐running account d/!sHr69  
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暂记帐||未定帐suspense account [X ]\^   
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过期帐||延滞帐overdue account||pastdue account O+%Y1=S[WQ  
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杂项帐户sundry account _6Wz1.]n  
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详细帐单||明细表detail account %_;q<@9)  
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呆帐bad account ^crk8O@Fw  
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会计项目title of account ;ZPAnd:pb  
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会计薄||帐薄account-book S!A)kK+  
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营业报告书||损益计算表account of budiness||business report I1^0RB{~  
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借贷细帐||交验帐account rendered 9#{?*c6  
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明细帐account stated ZGK*]o=)  
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与…银行开立一户头to open an account with | VPs5  
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与…银行建立交易to keep account with He}qgE>Us  
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继续记帐to keep account "gjy+eosY  
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与…有交易to have an account with T5?@'b8F6  
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作成会计帐||有往来帐项to make out an account with Z y _A3m{  

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清算||清理债务to make up an account S {gB~W  
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清洁帐目||与…停止交易to close ones account with NBZF IFO<  
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结帐to close an account 3<sYxA\?w  
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清理未付款to ask an account||to demand an account VSP6osX{  
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结清差额to balance the account with B'"(qzE-kM  
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清算to settle an account||to liquidate an account||to square an account INqD(EG  
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审查帐目||监查帐目to audit an account hbdq'2!Qr  
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检查帐目to examine an account GyQu?`  
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转入A的帐户to charge the amount to As account l?GN& u  
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以计帐方式付款to pay on account +
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代理某人||为某人on ones account||on account of one {"hX_t  
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为自己计算||独立帐目on ones own account x9S~ns+r  
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由某人收益并负风险on ones account and risk||for ones account and risk ^1y (N>W  
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由某人负担for ones account||for account of one sk*AlSlM  
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按某人指示||列入某人帐户by order and for account of one K[}5bjh>  
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列入5月份帐目for May account #+$pE@u7A  
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编入某中帐项下to pass to the account of||to place to the account of "Z xM,kI  
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寄出清算书to send in an account||to send in render an account tx0`#x  
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支票薄cheque book -jN:~.  
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支票陈票人cheque drawer ~+_|J"\  
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持票人cheque holder T h"0Cc)  
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不记名支票cheque to bearer||bearer cheque p\xi5z  
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记名支票||认人支票cheque to order r
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到期支票antedated cheque rID_^g_tP8  
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未到期支票postdated cheque |n9q4*dN  
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保付支票certified cheque  }vzZWe  
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未获兑现支票，退票returned cheque i,k.#Vx[m  
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横线支票crossed cheque Mv\odf\]  
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普通横线general crossing CqF=5z:A  
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特别横线special crossing DM*GvBdR  
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空白支票blank cheque d5b \kRr  
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失效支票，过期支票stale cheque fe,A\W&8  
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普通支票open cheque =%wwepz6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NZj_7j|o9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges > `uk2QdC  
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支票换现金||兑现to cash a cheque Ax'jNo
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清理票款to clear a cheque k1EAmA l  
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保证兑现to certify a cheque f]P&>j|  
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填写支票数额to fill up a cheque 4V$DV!dPQ}  
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支票上划线to cross a cheque M-  f)\`I  
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开发支票to make out a cheque d"7l< y5  
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签发支票，开立支票to draw a cheque||to issue a cheque LuLnmnmB  
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透支支票to overdraw a cheque ~"oxytJ  
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背书支票to endorse a cheque j'z}m+_?  
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请付票款||清付票款to pay a cheque||to honour a cheque hXvg<Rf  
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支票退票to dishonour a cheque :3 ,aR \  
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拒付支票to refuse a cheque WVP^C71  
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拒付支票to stop payment of a cheque pa7Iz^i  
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提示要求付款to present for payment s^ t1T&  
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见票即付持票人payable to bearer t@a2@dX|  
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支付指定人payable to order 0>uMR{ #  
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已过期||无效out of date||stale G0Q8"]  
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请给出票人R/D||refer to drawer .A: #l?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %p5%Fs`sd  
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文字与数字不一致words and figures differ 9=(*#gRd  
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支票 .%{3# \  
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时间已过account closed *\?tW]8<  
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更改处应加盖印章alterations require initials gO0X- fN8  
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时间已过effects not cleared [.M<h^xrB  
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停止付款payment stopped [P5+}@t  
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支票毁损cheque mutilated V%F^6ds$]0  
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汇款||寄钱to remit||to send money |9YY8oT.  
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寄票供取款||支票支付to send a cheque for payment !(:R=J_h  
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寄款人a remitter 'CE3 |x\%K  
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收款人a remittee C&Nga `J  
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国外汇票foreign Bill qmNgEz%  
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国内汇票inland Bill ELh`|X  
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跟单汇票documentary bill S8+G
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空头汇票accommodation bill {0a (R2nB  
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原始汇票original bill  58S>B'  
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改写||换新票据renewed bill dD%Sbb  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 }6U`/"RfcO  
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…months after date||…months after date…月后付款 PubO|Mf  
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见票后…日付款…days after sight||…days sight %E1_)^^  
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见票后…月付款…months after sight||…months sight w6b
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同组票据set of bills aPR0DZ@  
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单张汇票sola of exchange||sole of exchange w+^z{3>  
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远期汇票usance bill||bill at usance 2q 4dCbJ!  
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长期汇票long bill $|0?$U7!  
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短期汇票short bill [,@gSb|D?  
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逾期汇票overdue bill 4`KQ@m  
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宽限日期days of grace  !623;  
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电汇telegraphic transfer （T.T） yf
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邮汇postal order||postal note （Am.）||post office order||money order ~F{u4p
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本票promissory note （P/N） H@j D%  
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押汇负责书||押汇保证书letter of hypothecation Q?1' JF!G  
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副保||抵押品||付属担保物collateral security =P,h5
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担保书trust receipt||letter of indemnity Msk^H7  
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承兑||认付acceptance yv2&K=rZp  
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单张承兑general acceptance 9=-d/y?  
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有条件承兑qualified acceptance DbL=2  
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附条件认付conditional acceptance @Yl&Jg2l'  
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部分认付partial acceptance   t9!8Bh<