[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。   bA1O]:`  
会计报表statement of account m al?3*x/  
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往来帐目account current Pm]lr|Q{I  
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现在往来帐||存款额current accout 29^(weT" ]  
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销货帐account sales |\Q2L;4 C  
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共同计算帐项joint account q"5\bh1"  
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未决帐项outstanding account H.;2o(vD  
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贷方帐项credit account||creditor account j/jFS]
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借方帐项debit account||debtor account ]T{v~]7:{  
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应付帐||应付未付帐account payable l<qEX O  
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应收帐||应收未收帐account receivable f1S%p  
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新交易||新帐new account xLb=^Xjec  
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未决帐||老帐old account ,:#h;4!VRF  
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现金帐cash account Q{5.;{/eC  
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流水帐running account $=X>5B
 
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暂记帐||未定帐suspense account ri-D#F)}  
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过期帐||延滞帐overdue account||pastdue account vRn]u57O  
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杂项帐户sundry account L0I|V[  
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详细帐单||明细表detail account {2QP6XsJ  
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呆帐bad account }#
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会计项目title of account
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会计薄||帐薄account-book DajN1}]  
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营业报告书||损益计算表account of budiness||business report CW/<?X<!n  
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借贷细帐||交验帐account rendered *0eV9!y  
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明细帐account stated (+cZP&o  
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与…银行开立一户头to open an account with wf1p/bpf  
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与…银行建立交易to keep account with F|R7hqf  
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继续记帐to keep account lN8l71N^  
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与…有交易to have an account with ,FH1yJ;Y&  
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作成会计帐||有往来帐项to make out an account with om9'A=ZU  
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清算||清理债务to make up an account dLF* 'JjY  
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清洁帐目||与…停止交易to close ones account with ;+|Z5+7!6  
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结帐to close an account N
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清理未付款to ask an account||to demand an account tg==Qgz  
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结清差额to balance the account with N{&Lo}6F  
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清算to settle an account||to liquidate an account||to square an account NWPT89@l  
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审查帐目||监查帐目to audit an account -$:*!55:j  
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检查帐目to examine an account jb,a>9]p  
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转入A的帐户to charge the amount to As account Hm
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以计帐方式付款to pay on account $d])>4eQ  
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代理某人||为某人on ones account||on account of one b
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为自己计算||独立帐目on ones own account j6~`C ?(  
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由某人收益并负风险on ones account and risk||for ones account and risk D|m0 Vj b  
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由某人负担for ones account||for account of one );}M"W8  
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按某人指示||列入某人帐户by order and for account of one 5lP8#O?=  
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列入5月份帐目for May account ?u:mscb  
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编入某中帐项下to pass to the account of||to place to the account of *y7Yf7  
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寄出清算书to send in an account||to send in render an account x7^VU5w#  
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支票薄cheque book Cg~1<J?2  
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支票陈票人cheque drawer x\
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持票人cheque holder 'U ZzH$h  
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不记名支票cheque to bearer||bearer cheque ;/wH/!b  
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记名支票||认人支票cheque to order )CE]s)6+2  
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到期支票antedated cheque Yq WNp  
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未到期支票postdated cheque "x$L2>9  
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保付支票certified cheque >7cj.%  
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未获兑现支票，退票returned cheque B:UPSX)A  
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横线支票crossed cheque HOH5_E>d  
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普通横线general crossing V
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特别横线special crossing yil5aUA  
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空白支票blank cheque {2 T:4i5  
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失效支票，过期支票stale cheque [)8O\/:  
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普通支票open cheque };"_Ku4#-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5"!K8 N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %t1Z!xv_  
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支票换现金||兑现to cash a cheque d_Zj W  
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清理票款to clear a cheque Pd d(1K*  
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保证兑现to certify a cheque <j#IR  
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填写支票数额to fill up a cheque g2LvojR  
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支票上划线to cross a cheque ErsJWp  
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开发支票to make out a cheque DSp~k)  
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签发支票，开立支票to draw a cheque||to issue a cheque ab)ckRC  
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透支支票to overdraw a cheque `\3RFr  
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背书支票to endorse a cheque \sW>Y#9]  
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请付票款||清付票款to pay a cheque||to honour a cheque B*QLKO:)i  
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支票退票to dishonour a cheque kqC7^x  
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拒付支票to refuse a cheque P{2ED1T\  
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拒付支票to stop payment of a cheque O=!EqaExW  
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提示要求付款to present for payment d,j)JnY3V  
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见票即付持票人payable to bearer HXqG;Fds(  
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支付指定人payable to order Q9JT6  
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已过期||无效out of date||stale _]+ \ B  
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请给出票人R/D||refer to drawer {E1^Wn1M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )OQih+#?W  
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文字与数字不一致words and figures differ re@OPiXa v  
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支票 }_?FmuU  
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时间已过account closed uup>WW  
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更改处应加盖印章alterations require initials yd`f<Hr<m  
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时间已过effects not cleared |-vn,zpe  
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停止付款payment stopped _/a8X:[(  
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支票毁损cheque mutilated vA@\V)s  
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汇款||寄钱to remit||to send money f\M;m9{(  
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寄票供取款||支票支付to send a cheque for payment >=3ay^(Y2D  
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寄款人a remitter W .bJ.hO*  
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收款人a remittee ~;B@ {kFY)  
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国外汇票foreign Bill zD}2Zh]  
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国内汇票inland Bill o+.LG($+U  
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跟单汇票documentary bill  C%\.  
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空头汇票accommodation bill 2<' 1m{  
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原始汇票original bill q+/7v9  
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改写||换新票据renewed bill 57eA( uI  
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即期汇票sight bill||bill on demand [#Y7iN&  
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…days after date||…days after date…日后付款 }Kc03Ue`%e  
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…months after date||…months after date…月后付款 !E
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见票后…日付款…days after sight||…days sight W~e/3#R\=  
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见票后…月付款…months after sight||…months sight - P$mN6h  
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同组票据set of bills |6d0,muN  
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单张汇票sola of exchange||sole of exchange >w~Hq9  
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远期汇票usance bill||bill at usance RZ#~^5DiO  
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长期汇票long bill L93&.d@m9  
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短期汇票short bill '%2q' LqSA  
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逾期汇票overdue bill -t:~d:  
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宽限日期days of grace AP8YY8,  
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电汇telegraphic transfer （T.T） nF8|*}w  
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邮汇postal order||postal note （Am.）||post office order||money order <]jKpJ{3N  
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本票promissory note （P/N） 0pYCh$TL1  
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押汇负责书||押汇保证书letter of hypothecation xTy[X"sJ  
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副保||抵押品||付属担保物collateral security /Lf+*u>"  
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担保书trust receipt||letter of indemnity 9 2e?v8  
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承兑||认付acceptance "o=*f/M  
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单张承兑general acceptance Kn WjP21  
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有条件承兑qualified acceptance qB`-[A9HPe  
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附条件认付conditional acceptance J73B$0FP  
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部分认付partial acceptance   5eZ8$-&([