[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。   `),7*gn*)  
会计报表statement of account (:E_m|00;  
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往来帐目account current )hj77~{+  
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现在往来帐||存款额current accout =Z_\8qc  
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销货帐account sales w[\*\'Vm0  
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共同计算帐项joint account HZCEr6}(  
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未决帐项outstanding account Da1BxbDeI  
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贷方帐项credit account||creditor account <ro0}%-z>M  
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借方帐项debit account||debtor account G/_#zIN`8M  
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应付帐||应付未付帐account payable f7{E(,  
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应收帐||应收未收帐account receivable +mhYr]Z  
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新交易||新帐new account "5%G[MB  
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未决帐||老帐old account QD]Vfj4+  
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现金帐cash account *!%y.$
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流水帐running account l*uNi47|  
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暂记帐||未定帐suspense account mA(K`"Bfh  

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过期帐||延滞帐overdue account||pastdue account d~C YZ  
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杂项帐户sundry account K8Gc5#O F  
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详细帐单||明细表detail account [0yKd?e  
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呆帐bad account mj[PKEdkB  
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会计项目title of account ~ 61?nu  
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会计薄||帐薄account-book W d_bDZQ  
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营业报告书||损益计算表account of budiness||business report T.d+@ZV<#  
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借贷细帐||交验帐account rendered zAC   
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明细帐account stated .6xP>!E}Q  
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与…银行开立一户头to open an account with VmF?8Vi4  
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与…银行建立交易to keep account with O}MY:6Pe  
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继续记帐to keep account S+R<wv,6  
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与…有交易to have an account with ?1?^>M  
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作成会计帐||有往来帐项to make out an account with iH#~eg  
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清算||清理债务to make up an account HLg/=VF7?  
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清洁帐目||与…停止交易to close ones account with @BbZ(cZ*  
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结帐to close an account E8T4Nh_  
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清理未付款to ask an account||to demand an account ZD6rD(l9  
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结清差额to balance the account with b,Ed}Ir  
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清算to settle an account||to liquidate an account||to square an account rFM`ne<zh  
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审查帐目||监查帐目to audit an account `. /[/z-g  
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检查帐目to examine an account GIWgfE?  
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转入A的帐户to charge the amount to As account ~=Z&l  
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以计帐方式付款to pay on account Yi{[llru  
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代理某人||为某人on ones account||on account of one /R''R:j  
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为自己计算||独立帐目on ones own account yH|ucN~k5S  
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由某人收益并负风险on ones account and risk||for ones account and risk a{L`C"rJ  
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由某人负担for ones account||for account of one (i|`PA  
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按某人指示||列入某人帐户by order and for account of one "@gJ[BL#  
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列入5月份帐目for May account s.6S:  
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编入某中帐项下to pass to the account of||to place to the account of  c?}C{  
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寄出清算书to send in an account||to send in render an account ";`ddN3  
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支票薄cheque book <.l5>mgkCw  
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支票陈票人cheque drawer <s9Sx>Zb  
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持票人cheque holder @IB8(TZ5I  
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不记名支票cheque to bearer||bearer cheque \tyL`&)  
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记名支票||认人支票cheque to order 3 V8SKBS  
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到期支票antedated cheque E"#<I*b  
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未到期支票postdated cheque aMm`G}9n  
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保付支票certified cheque s_zZ@azJ  
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未获兑现支票，退票returned cheque &|9mM=^  
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横线支票crossed cheque ~>>o'H6  
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普通横线general crossing RvDqo d  
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特别横线special crossing LFen!FnM  
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空白支票blank cheque k^R>xV  
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失效支票，过期支票stale cheque :JW~$4  
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普通支票open cheque pC5-,Z;8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Qf cW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HK2`.'D  
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支票换现金||兑现to cash a cheque V#3VRh  
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清理票款to clear a cheque QL|Vke:N4  
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保证兑现to certify a cheque &1w,;45  
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填写支票数额to fill up a cheque i"_f46rP  
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支票上划线to cross a cheque !knYD}Rxd  
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开发支票to make out a cheque Z.h`yRhO  
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签发支票，开立支票to draw a cheque||to issue a cheque c)E'',-J_2  
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透支支票to overdraw a cheque B<0lif|  
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背书支票to endorse a cheque BF]b \/I  
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请付票款||清付票款to pay a cheque||to honour a cheque 0} {QQB  
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支票退票to dishonour a cheque }O!LTD  
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拒付支票to refuse a cheque wk-ziw  
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拒付支票to stop payment of a cheque xkqt(ng(  
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提示要求付款to present for payment -4V1
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见票即付持票人payable to bearer f PDn
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支付指定人payable to order 4}=]QQoE  
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已过期||无效out of date||stale 0p~
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请给出票人R/D||refer to drawer i1
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f? ko%c_p  
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文字与数字不一致words and figures differ 44b'40  
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支票 }`*]&I[P  
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时间已过account closed YY$K;t{dk  
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更改处应加盖印章alterations require initials ~ |fd=E%  
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时间已过effects not cleared ~6 {;3"^<  
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停止付款payment stopped .GkH^9THP  
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支票毁损cheque mutilated _ @ \  
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汇款||寄钱to remit||to send money !QP~#a%  
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寄票供取款||支票支付to send a cheque for payment EPdR-dC^wE  
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寄款人a remitter m9xO& @#vx  
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收款人a remittee StaX~J6=  
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国外汇票foreign Bill "4}{Z)&R2  
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国内汇票inland Bill r|6S&Ia>  
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跟单汇票documentary bill sf7'8+wj>  
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空头汇票accommodation bill i wQ'=M  
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原始汇票original bill l 0jjLqm:  
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改写||换新票据renewed bill %Mz(G-I.\  
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即期汇票sight bill||bill on demand _~| j~QE]  
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…days after date||…days after date…日后付款 N1zB;-0t  
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…months after date||…months after date…月后付款 <s)+V6\E  
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见票后…日付款…days after sight||…days sight 9)3ok#pQ/  
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见票后…月付款…months after sight||…months sight bJmVq%>;  
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同组票据set of bills  9 k)?-  
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单张汇票sola of exchange||sole of exchange 4%aODr8  
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远期汇票usance bill||bill at usance @{j'Pf'  
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长期汇票long bill zQV$!%qR  
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短期汇票short bill ahU\(=  
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逾期汇票overdue bill bu1O< *  
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宽限日期days of grace #5-0R7
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电汇telegraphic transfer （T.T） #6[FGM  
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邮汇postal order||postal note （Am.）||post office order||money order O{y2tz3  
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本票promissory note （P/N） Z,.*!S=?h  
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押汇负责书||押汇保证书letter of hypothecation CL5u{i5  
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副保||抵押品||付属担保物collateral security '=EaZ>=  
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担保书trust receipt||letter of indemnity $&M"Ji  
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承兑||认付acceptance [~,~ e  
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单张承兑general acceptance ,~`R{,N`  
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有条件承兑qualified acceptance :PuJF`k  
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附条件认付conditional acceptance ?ntyF-n&  
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部分认付partial acceptance   s"#>Xc