[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。   3a.!9R>  
会计报表statement of account c0'ryS_Z9  
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往来帐目account current D\&S {  
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现在往来帐||存款额current accout PVp>L*|BZ;  
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销货帐account sales S xJ&5q  
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共同计算帐项joint account /]3[|  
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未决帐项outstanding account e O\72? K  
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贷方帐项credit account||creditor account > v%.q]E6n  
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借方帐项debit account||debtor account }6%XiP|  
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应付帐||应付未付帐account payable bpwA|H%{M  
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应收帐||应收未收帐account receivable ]nUrE6  
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新交易||新帐new account sQ#e 2  
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未决帐||老帐old account ud`-w  
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现金帐cash account \s&Mz;:  
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流水帐running account 7x6M]1F  
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暂记帐||未定帐suspense account 60!%^ O =  
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过期帐||延滞帐overdue account||pastdue account 6h>#;M  
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杂项帐户sundry account +<1 |apS1  
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详细帐单||明细表detail account ,~d0R4)  
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呆帐bad account G*9>TavE  
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会计项目title of account wN!\$i@E:  
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会计薄||帐薄account-book oFU:]+.+D  
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营业报告书||损益计算表account of budiness||business report H[~ D]RG}'  
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借贷细帐||交验帐account rendered e3 v^j$  
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明细帐account stated t<8)h8eW  
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与…银行开立一户头to open an account with vkE`T5??  
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与…银行建立交易to keep account with Ku,wI86  
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继续记帐to keep account sv=U^xI  
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与…有交易to have an account with 5C!zEI)  
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作成会计帐||有往来帐项to make out an account with 6MVu"0#  
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清算||清理债务to make up an account Q6HJ+H-Ub  
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清洁帐目||与…停止交易to close ones account with Yg8*)u0  
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结帐to close an account `<nxXsLe  
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清理未付款to ask an account||to demand an account ~lo43$)^  
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结清差额to balance the account with vxmX5.  
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清算to settle an account||to liquidate an account||to square an account Jc#D4e1#  
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审查帐目||监查帐目to audit an account xF[%R{Mn'  
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检查帐目to examine an account 76!LMNf  
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转入A的帐户to charge the amount to As account BEOPZ[Q|c  
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以计帐方式付款to pay on account "J"=<_?  
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代理某人||为某人on ones account||on account of one 7W)W9=&BT  
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为自己计算||独立帐目on ones own account vc
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由某人收益并负风险on ones account and risk||for ones account and risk $E@n;0P  
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由某人负担for ones account||for account of one D3C7f'  
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按某人指示||列入某人帐户by order and for account of one M c,|C)  
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列入5月份帐目for May account $BdwKk !k  
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编入某中帐项下to pass to the account of||to place to the account of vL@<l^`$0  
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寄出清算书to send in an account||to send in render an account &<;T$Y  
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支票薄cheque book tBGL
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支票陈票人cheque drawer ;8^k=8  
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持票人cheque holder TX=894{nGh  
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不记名支票cheque to bearer||bearer cheque 684& H8  
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记名支票||认人支票cheque to order $sY'=S  
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到期支票antedated cheque HDV-qYD|O~  
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未到期支票postdated cheque Ga5s9wC  
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保付支票certified cheque t}k:wzZ@  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque xmnBG4,f  
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普通横线general crossing _5rKuL  
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特别横线special crossing Bg),Q8\I  
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空白支票blank cheque !!Ww#x~k$[  
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失效支票，过期支票stale cheque T^;b98*  
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普通支票open cheque Y#c439&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  7V5c`:"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A4,%l\di<  
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支票换现金||兑现to cash a cheque jv.tg,c_6  
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清理票款to clear a cheque y]t19G+  
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保证兑现to certify a cheque ,j XK  
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填写支票数额to fill up a cheque W#U|;@"  
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支票上划线to cross a cheque t
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开发支票to make out a cheque MH)V=xU|)  
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签发支票，开立支票to draw a cheque||to issue a cheque +pgHCzwJE  
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透支支票to overdraw a cheque ftMlm_u  
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背书支票to endorse a cheque "7EK{6&jQ  
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请付票款||清付票款to pay a cheque||to honour a cheque ?,7!kTRH  
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支票退票to dishonour a cheque F&uiI;+zJ  
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拒付支票to refuse a cheque s@&3;{F6D  
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拒付支票to stop payment of a cheque o|d:rp !^  
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提示要求付款to present for payment e.L&A|  
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见票即付持票人payable to bearer Z1
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支付指定人payable to order Ga9iPv  
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已过期||无效out of date||stale HfH+U&  
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请给出票人R/D||refer to drawer N:Q.6_%^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QqF*SaO>  
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文字与数字不一致words and figures differ %4rlB$x  
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支票 -">Tvi4  
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时间已过account closed `Ivt)T+n;  
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时间已过effects not cleared k}kwr[  
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停止付款payment stopped cuG;1,?b  
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支票毁损cheque mutilated ML$#&Z@ *7  
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汇款||寄钱to remit||to send money nWYfe-zQxg  
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寄票供取款||支票支付to send a cheque for payment 4u|6^wu.I  
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寄款人a remitter xXV15%&  
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收款人a remittee r !>=G%  
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国外汇票foreign Bill LWM& k#i  
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国内汇票inland Bill .$G^c  
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跟单汇票documentary bill ER]C;DYX  
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空头汇票accommodation bill +(q r{G?  
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原始汇票original bill ^&c|z35F  
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改写||换新票据renewed bill '(($dT  
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即期汇票sight bill||bill on demand n lvDMZ  
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…days after date||…days after date…日后付款 K)8 m?sf/  
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…months after date||…months after date…月后付款 Y2p~chx9  
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见票后…日付款…days after sight||…days sight b9Ix*
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见票后…月付款…months after sight||…months sight VrRBwvp-K  
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同组票据set of bills _RzcMX  
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单张汇票sola of exchange||sole of exchange +4p gPv  
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远期汇票usance bill||bill at usance & 5YI!; q,  
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长期汇票long bill #6<9FY#  
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短期汇票short bill (PCv4:`g  
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逾期汇票overdue bill @v,qfT*k7  
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宽限日期days of grace Ge;plD-f  
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电汇telegraphic transfer （T.T） v2Bks2  
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邮汇postal order||postal note （Am.）||post office order||money order @GGPw9a  
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本票promissory note （P/N） f13%[RA9N  
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押汇负责书||押汇保证书letter of hypothecation {^bs }($J  
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副保||抵押品||付属担保物collateral security (v^L2Po  
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担保书trust receipt||letter of indemnity 4PEJ}BW  
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承兑||认付acceptance :r[`bqC;\*  
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单张承兑general acceptance \+g95|[/  
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有条件承兑qualified acceptance 2Fce| Tn  
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附条件认付conditional acceptance d3(T=9;f2  
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部分认付partial acceptance   M*E4:A9_M