[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qn&(]  
会计报表statement of account 8MHYk>O~{G  
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往来帐目account current l(-We.:(  
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现在往来帐||存款额current accout z6~cm6j  
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销货帐account sales  %2 A-u  
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共同计算帐项joint account q^:>sfd  
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未决帐项outstanding account w! J|KM  
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贷方帐项credit account||creditor account 3[R<JrO  
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借方帐项debit account||debtor account }6;K+INT  
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应付帐||应付未付帐account payable P
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应收帐||应收未收帐account receivable Ttr)e:  
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新交易||新帐new account j7(sYo@x7  
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未决帐||老帐old account #Tc]L<."
 
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现金帐cash account bjn: e!}  
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流水帐running account t0*kL.  
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暂记帐||未定帐suspense account $|kq{@<  
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过期帐||延滞帐overdue account||pastdue account l#%qF Db  
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杂项帐户sundry account *~h@KQm7  
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详细帐单||明细表detail account a+HGlj 2>  
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呆帐bad account v3p0  
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会计项目title of account V
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会计薄||帐薄account-book #QUQC2P(~  
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营业报告书||损益计算表account of budiness||business report w@![rH6~F  
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借贷细帐||交验帐account rendered \CU-a`n  
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明细帐account stated }5Zmc6S{  
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与…银行开立一户头to open an account with 67tB 8X  
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与…银行建立交易to keep account with Hhzi(<e^  
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继续记帐to keep account 0Yk$f1g  
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与…有交易to have an account with Op_(10|  
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作成会计帐||有往来帐项to make out an account with u2E}DhV  
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清算||清理债务to make up an account Xk(p:^ R  
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清洁帐目||与…停止交易to close ones account with K^Ho%_)  
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结帐to close an account wZg~k\_lF  
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清理未付款to ask an account||to demand an account p_B5fm7#6W  
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结清差额to balance the account with ^2`*1el  
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清算to settle an account||to liquidate an account||to square an account t iPZ.a~k  
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审查帐目||监查帐目to audit an account $}t;c62  
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检查帐目to examine an account `PtfPt<{  
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转入A的帐户to charge the amount to As account )@],0yL  
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以计帐方式付款to pay on account ";Q}Gs}  
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代理某人||为某人on ones account||on account of one +' SG$<Xv  
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为自己计算||独立帐目on ones own account )C$pjjo/`  
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由某人收益并负风险on ones account and risk||for ones account and risk 0D/7X9xg9+  
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由某人负担for ones account||for account of one OCu/w1bc  
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按某人指示||列入某人帐户by order and for account of one 1cS*T>`  
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列入5月份帐目for May account A}[x))r  
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编入某中帐项下to pass to the account of||to place to the account of "%w E>E  
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寄出清算书to send in an account||to send in render an account sZ0)f!aH:_  
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支票薄cheque book Yv3P]6c.  
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支票陈票人cheque drawer |(=b  
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持票人cheque holder ;pqS|ayl  
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不记名支票cheque to bearer||bearer cheque KB$Y8[  
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记名支票||认人支票cheque to order Pu(kCH{  
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到期支票antedated cheque y24/lc  
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未到期支票postdated cheque j2oU 1' b  
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保付支票certified cheque w$aejz`[  
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未获兑现支票，退票returned cheque b@B\2BT  
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横线支票crossed cheque T+>W(w i  
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普通横线general crossing ?>mpUH  
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特别横线special crossing C\*0621  
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空白支票blank cheque }ok'd=M  
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失效支票，过期支票stale cheque 7TA&u'  
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普通支票open cheque hmI> 7@&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `eKFs0M.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jsq|K=x,  
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支票换现金||兑现to cash a cheque ' Ecd\p  
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清理票款to clear a cheque X`7O%HiX/`  
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保证兑现to certify a cheque Ca3 {e1  
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填写支票数额to fill up a cheque sd |c/ayh~  
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支票上划线to cross a cheque ki]i[cdk  
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开发支票to make out a cheque SKVQ !^o  
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签发支票，开立支票to draw a cheque||to issue a cheque nDXy$f8  
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透支支票to overdraw a cheque [UB]vPXm$  
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背书支票to endorse a cheque B &)wJG  
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请付票款||清付票款to pay a cheque||to honour a cheque *m&(h @l  
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支票退票to dishonour a cheque ^/7Y3n!|3  
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拒付支票to refuse a cheque DC =XPn/V  
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拒付支票to stop payment of a cheque z?(QM:  
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提示要求付款to present for payment <is%lx(GDX  
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见票即付持票人payable to bearer g;!,2,De}  
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支付指定人payable to order k E-+#p  
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已过期||无效out of date||stale oY7 eVuz  
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请给出票人R/D||refer to drawer 7 JVonruaR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i,y7R?-K  
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文字与数字不一致words and figures differ /7Ft1f  
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支票 {&.?u1C.\  
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时间已过account closed };]f 3  
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更改处应加盖印章alterations require initials Dhp|%_>  
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时间已过effects not cleared F[==vte|  
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停止付款payment stopped !gFUC<4bu  
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支票毁损cheque mutilated I xE}v%&  
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汇款||寄钱to remit||to send money xsSX~`  
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寄票供取款||支票支付to send a cheque for payment J9yB'yE8  
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寄款人a remitter $(eqZ<y  
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收款人a remittee f/RDo4  
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国外汇票foreign Bill lM-*{<B  
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国内汇票inland Bill Gmp`3  
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跟单汇票documentary bill B[nkE+s  
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空头汇票accommodation bill Tx\g5rk  
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原始汇票original bill H{nYZOf/  
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改写||换新票据renewed bill yCOIv!/zy  
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即期汇票sight bill||bill on demand W:z!fh-  
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…days after date||…days after date…日后付款 gaXKP1m^  
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…months after date||…months after date…月后付款 -L%2*`-L$  
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见票后…日付款…days after sight||…days sight K0Z q)<  
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见票后…月付款…months after sight||…months sight 9x40  
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同组票据set of bills HAr_z@#E  
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单张汇票sola of exchange||sole of exchange w(xRL#%  
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远期汇票usance bill||bill at usance :9Vd=M6,  
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长期汇票long bill 0u"/7OU  
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短期汇票short bill BOQeP/>  
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逾期汇票overdue bill C,!}WB@VME  
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宽限日期days of grace P;dp>jL  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order BU="BB/[  
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本票promissory note （P/N） `37GVo4  
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押汇负责书||押汇保证书letter of hypothecation Y"uFlHN&i  
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副保||抵押品||付属担保物collateral security >q&Q4 E0  
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担保书trust receipt||letter of indemnity Hr$oT=x[  
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承兑||认付acceptance {I|k@  
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单张承兑general acceptance {/BEO=8q2  
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有条件承兑qualified acceptance rI}E2J  
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附条件认付conditional acceptance Q:~w;I  
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部分认付partial acceptance   kXC.rgal