[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。   aK=3`q  
会计报表statement of account %`uRUex  
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往来帐目account current YC,.Y{oY{  
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现在往来帐||存款额current accout +\(ay" + d  
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销货帐account sales *t-A6 )2  
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共同计算帐项joint account +Gw e%p Q  
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未决帐项outstanding account e.Q K%  
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贷方帐项credit account||creditor account 1?#p !;&  
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借方帐项debit account||debtor account C-b%PgA  

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应付帐||应付未付帐account payable <XcM c<h~  
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应收帐||应收未收帐account receivable lJ1xx}k{U  
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新交易||新帐new account >xMhA`
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未决帐||老帐old account W>s9Mp  
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现金帐cash account ^dKaa  
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流水帐running account &>B>+ }'
 
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暂记帐||未定帐suspense account 4zDAfi#0  
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过期帐||延滞帐overdue account||pastdue account 0$Db@  
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杂项帐户sundry account CKw)J}z  

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详细帐单||明细表detail account 6]49kHgMhe  
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呆帐bad account uy\+#:44d  
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会计项目title of account pg`;)@  
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会计薄||帐薄account-book rmoEc]kt]  
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营业报告书||损益计算表account of budiness||business report @(?d0xCg  
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借贷细帐||交验帐account rendered N Uml"  
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明细帐account stated e-t`\5b
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与…银行开立一户头to open an account with o`Brr:  
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与…银行建立交易to keep account with Y>~zt -  
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继续记帐to keep account IGQ8-#=  
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与…有交易to have an account with >f/g:[  
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作成会计帐||有往来帐项to make out an account with (#`o>G(  
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清算||清理债务to make up an account Xs_y!l  
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清洁帐目||与…停止交易to close ones account with (%, '  
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结帐to close an account H;ib3
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清理未付款to ask an account||to demand an account *^()
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结清差额to balance the account with !hUyX}{`j  
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清算to settle an account||to liquidate an account||to square an account )1le-SC  
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审查帐目||监查帐目to audit an account ]vMft?  
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检查帐目to examine an account Vv]mME@  
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转入A的帐户to charge the amount to As account =9-c*bL  
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以计帐方式付款to pay on account vSh) r 9  
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代理某人||为某人on ones account||on account of one = 4L.  
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为自己计算||独立帐目on ones own account $v,_8{ !  
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由某人收益并负风险on ones account and risk||for ones account and risk h1$,  
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由某人负担for ones account||for account of one H`sV\'`!}  
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按某人指示||列入某人帐户by order and for account of one V0>,Kxk  
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列入5月份帐目for May account 3$_wAt4w  
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编入某中帐项下to pass to the account of||to place to the account of R/=yS7@{)  
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寄出清算书to send in an account||to send in render an account tG'c79D\  
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支票薄cheque book YIfbc R5  
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支票陈票人cheque drawer s<:J(gD  
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持票人cheque holder LaRY#9  
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不记名支票cheque to bearer||bearer cheque ]O^!P,l)"  
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记名支票||认人支票cheque to order I_Q'+d  
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到期支票antedated cheque HA| YLj?|g  
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未到期支票postdated cheque @X:P`?("^  
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保付支票certified cheque o@}Jd0D4  
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未获兑现支票，退票returned cheque ^J?I-LG  
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横线支票crossed cheque dF"Sz4DY#  
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普通横线general crossing ht` !@B  
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特别横线special crossing Iq MXd K|  
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空白支票blank cheque mJl|dk_ c  
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失效支票，过期支票stale cheque |\J8:b>}  
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普通支票open cheque D3N\$D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Vv#|%^0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6x7pqHM  
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支票换现金||兑现to cash a cheque Q)#+S(TG  
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清理票款to clear a cheque A@^Y2:pY  
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保证兑现to certify a cheque x8|sdZFxo  
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填写支票数额to fill up a cheque >,wm-4&E  
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支票上划线to cross a cheque b=(?\  
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开发支票to make out a cheque .93B@u  
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签发支票，开立支票to draw a cheque||to issue a cheque 6HeZ<.d
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透支支票to overdraw a cheque C{^U^>bU  
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背书支票to endorse a cheque \qk+cK;+  
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请付票款||清付票款to pay a cheque||to honour a cheque ;]XKe')  
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支票退票to dishonour a cheque z86[_l:  
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拒付支票to refuse a cheque ]A.:8;  
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拒付支票to stop payment of a cheque <B"M} Y>_P  
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提示要求付款to present for payment U5_1-wV  
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见票即付持票人payable to bearer $d:>(_p=A  
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支付指定人payable to order +T\c<lJ9  
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已过期||无效out of date||stale 8}5dyn{cvE  
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请给出票人R/D||refer to drawer +*Um:}&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Vg8pt  
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文字与数字不一致words and figures differ +vR$%  
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支票 y:\ ^[y IQ  
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时间已过account closed $8kQM  
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更改处应加盖印章alterations require initials f(H h(  
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时间已过effects not cleared fevLu[,  
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停止付款payment stopped >O7ITy  
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支票毁损cheque mutilated X<6Ro es2  
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汇款||寄钱to remit||to send money %D::$,;<<  
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寄票供取款||支票支付to send a cheque for payment T2;%@Ghc  
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寄款人a remitter 7N@4c   
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收款人a remittee +3@d]JfMh  
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国外汇票foreign Bill D][e u
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国内汇票inland Bill Rnl 4  
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跟单汇票documentary bill Iyo ey  
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空头汇票accommodation bill q>$[<TsE&}  
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原始汇票original bill auV'`PR  
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改写||换新票据renewed bill ?DAW~+,!7o  
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即期汇票sight bill||bill on demand f8>S<:  
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…days after date||…days after date…日后付款 ,zCrix 3  
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…months after date||…months after date…月后付款 M4;A4V=W  
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见票后…日付款…days after sight||…days sight Ivw+U-Mz  
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见票后…月付款…months after sight||…months sight !PCw-&  
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同组票据set of bills bL=32YS  
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单张汇票sola of exchange||sole of exchange @IaK:  
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远期汇票usance bill||bill at usance XxW~4<r  
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长期汇票long bill 5t$ZEp-  
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短期汇票short bill i!/V wGg  
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逾期汇票overdue bill &hmyfH&S  
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宽限日期days of grace v})0zz?,1  
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电汇telegraphic transfer （T.T） ojO<sT:by  
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邮汇postal order||postal note （Am.）||post office order||money order H<dOh5MFh  
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本票promissory note （P/N） 6MfjB@  
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押汇负责书||押汇保证书letter of hypothecation w{[OtGIi3  
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副保||抵押品||付属担保物collateral security #!\g5 ')mC  
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担保书trust receipt||letter of indemnity clQN@1] M  
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承兑||认付acceptance y\Z7]LHCqw  
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单张承兑general acceptance `[V]xP%V  
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有条件承兑qualified acceptance iXtar;%  
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附条件认付conditional acceptance 1R)4[oYN\<  
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部分认付partial acceptance   &eq>>