[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。   a "R7JjH  
会计报表statement of account j: 7*3@f  
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往来帐目account current Sa L"!uAk  
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现在往来帐||存款额current accout `)T&~2n
 
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销货帐account sales l';pP^.q  
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共同计算帐项joint account R~)ybf{  
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未决帐项outstanding account _3/ec]1  
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贷方帐项credit account||creditor account _K'7(d0z  
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借方帐项debit account||debtor account L1sqU-gt  
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应付帐||应付未付帐account payable !siWEzw  
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应收帐||应收未收帐account receivable 3H
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新交易||新帐new account Fi4UaJ3K  
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未决帐||老帐old account :'}@Al9=>  
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现金帐cash account 8YX)0i'  
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流水帐running account T  p<s1'"  
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暂记帐||未定帐suspense account L%t@,O#,  
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过期帐||延滞帐overdue account||pastdue account !:3.D,  
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杂项帐户sundry account 19t{|w<  
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详细帐单||明细表detail account 632
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呆帐bad account <jA105U"m>  
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会计项目title of account 3<:jx~y>  
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会计薄||帐薄account-book e,0-)?5R  
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营业报告书||损益计算表account of budiness||business report 33Az$GXFsq  
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借贷细帐||交验帐account rendered `y
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明细帐account stated aZS7sV28  
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与…银行开立一户头to open an account with 7[pBUDA  
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与…银行建立交易to keep account with oUZoj2G1  
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继续记帐to keep account pCi#9=?N  
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与…有交易to have an account with +Vb8f["+-  
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作成会计帐||有往来帐项to make out an account with avQJPB)}Sb  
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清算||清理债务to make up an account >Gml4vGK  
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清洁帐目||与…停止交易to close ones account with AlE8Xu9UB  
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结帐to close an account S-Y=-"  
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清理未付款to ask an account||to demand an account i<kD  
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结清差额to balance the account with Z>c3  
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清算to settle an account||to liquidate an account||to square an account f"7O "6  
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审查帐目||监查帐目to audit an account u0
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检查帐目to examine an account :I -V_4b  
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转入A的帐户to charge the amount to As account +a-6Q ~  
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以计帐方式付款to pay on account  $o$ maA0  
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代理某人||为某人on ones account||on account of one lY|Jr{+Ln  
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为自己计算||独立帐目on ones own account GKN%Tv:D_  
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由某人收益并负风险on ones account and risk||for ones account and risk b Q]/?cCYV  
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由某人负担for ones account||for account of one 626Z5Afg  
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按某人指示||列入某人帐户by order and for account of one R|wGU)KEc'  
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列入5月份帐目for May account PRz/inru-  
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编入某中帐项下to pass to the account of||to place to the account of H$I=W>;  
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寄出清算书to send in an account||to send in render an account _YF%V;X  
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支票薄cheque book .A6(D$O k  
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支票陈票人cheque drawer CiB%B`,N  
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持票人cheque holder hi
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不记名支票cheque to bearer||bearer cheque Y.*y9)#S6  
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记名支票||认人支票cheque to order R)c'#St  
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到期支票antedated cheque >uSy  
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未到期支票postdated cheque Dc_yM  
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保付支票certified cheque nJo`B4'U  
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未获兑现支票，退票returned cheque ^Y'HaneoM  
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横线支票crossed cheque ~P@Q7T*  
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普通横线general crossing v&=gF/$  
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特别横线special crossing ^pYxKU_O  
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空白支票blank cheque ](s'L8(x  
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失效支票，过期支票stale cheque )/wk( O+  
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普通支票open cheque rsy'q(N[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @g&ct>@y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r_-_a(1R:  
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支票换现金||兑现to cash a cheque dfij|>:*0  
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清理票款to clear a cheque RH&~+5  
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保证兑现to certify a cheque <1t*I!e_  
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填写支票数额to fill up a cheque .8by"?**  
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支票上划线to cross a cheque m>MB7,C;N  
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开发支票to make out a cheque !X;1}  
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签发支票，开立支票to draw a cheque||to issue a cheque 5 4L\Jx  
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透支支票to overdraw a cheque 5'X ]k@m_  
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背书支票to endorse a cheque -)RH5WGS  
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请付票款||清付票款to pay a cheque||to honour a cheque 9Ru8~R/\  

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支票退票to dishonour a cheque &i$ldR  
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拒付支票to refuse a cheque w-t8C=Z  
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拒付支票to stop payment of a cheque QT>`^/]d  
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提示要求付款to present for payment |~X ;1j!  
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见票即付持票人payable to bearer \<y#R~7s  
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支付指定人payable to order =Q+= f  
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已过期||无效out of date||stale O4^8 jK}  
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请给出票人R/D||refer to drawer jN6uT&{T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5`gQ~  
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文字与数字不一致words and figures differ V9dF1Hj  
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支票 zY('t!u8  
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时间已过account closed 7lBAxqr2  
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更改处应加盖印章alterations require initials >V*mr{ /1  
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时间已过effects not cleared Y[K*57fs  
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停止付款payment stopped ZfgJ.<<  
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支票毁损cheque mutilated  oze&  
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汇款||寄钱to remit||to send money :kf`?u  
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寄票供取款||支票支付to send a cheque for payment By9*1H2R  
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寄款人a remitter 371 TvZ4  
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收款人a remittee MvWaB  
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国外汇票foreign Bill 4 5MLt5^|  
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国内汇票inland Bill }woo%N P  
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跟单汇票documentary bill c(n&A~*AJ%  
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空头汇票accommodation bill PV4 (hj  
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原始汇票original bill NN E<L;u  
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改写||换新票据renewed bill RQ'H$
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即期汇票sight bill||bill on demand aP8H`^DFX>  
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…days after date||…days after date…日后付款 HaYE9/xS  
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…months after date||…months after date…月后付款 Ju3*lk/j-  
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见票后…日付款…days after sight||…days sight jGEt+\"/QJ  
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见票后…月付款…months after sight||…months sight yI ld75
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同组票据set of bills S6+y?,^  
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单张汇票sola of exchange||sole of exchange .GsO.#p{  
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远期汇票usance bill||bill at usance cu%
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长期汇票long bill MH{GR)ng:9  
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短期汇票short bill wQiX<)O  
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逾期汇票overdue bill #F*1V(
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宽限日期days of grace FI<q@HF  
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电汇telegraphic transfer （T.T） :LQ5u[g$\  
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邮汇postal order||postal note （Am.）||post office order||money order vk?sk
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本票promissory note （P/N） 9!Ar`Io2@  
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押汇负责书||押汇保证书letter of hypothecation -CR?<A4mud  
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副保||抵押品||付属担保物collateral security PZm:T+5H  
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担保书trust receipt||letter of indemnity (lGaPMEU}  
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承兑||认付acceptance `c69?/5  
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单张承兑general acceptance i:cXwQG}B  
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有条件承兑qualified acceptance JGFt0He]  
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附条件认付conditional acceptance UDe |Sb  
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部分认付partial acceptance   d7&eLLx