[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。   ~p\n&{P0  
会计报表statement of account E?cZbn*>`  
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往来帐目account current T9?54r  
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现在往来帐||存款额current accout M&f#wQ  
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销货帐account sales 5ITq?%{M  
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共同计算帐项joint account .,M;hu
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未决帐项outstanding account 7Cy<mS  
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贷方帐项credit account||creditor account Ly>OLI0x_  
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借方帐项debit account||debtor account M{E{NK  
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应付帐||应付未付帐account payable wa ky<w,  
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应收帐||应收未收帐account receivable v{y{sA  
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新交易||新帐new account  ;:OsSq&  
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未决帐||老帐old account Mu2`ODe]  
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现金帐cash account W^3;F1
  
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流水帐running account 4["&O=:d  
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暂记帐||未定帐suspense account >NM\TLET~  
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过期帐||延滞帐overdue account||pastdue account ;t(f1rPyE  
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杂项帐户sundry account I1"MPx{  
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详细帐单||明细表detail account @i%YNI5*  
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呆帐bad account A3{0q>CC  
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会计项目title of account la^ DjHA
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会计薄||帐薄account-book B'weok  
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营业报告书||损益计算表account of budiness||business report vqNsZ 8|`  
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借贷细帐||交验帐account rendered 3,eIB(  
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明细帐account stated _GoVx=t   
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与…银行开立一户头to open an account with xN0*8  
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与…银行建立交易to keep account with O#kq^C}  
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继续记帐to keep account Y}STF  
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与…有交易to have an account with MXvXVhCU  
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作成会计帐||有往来帐项to make out an account with e [0w5)X   
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清算||清理债务to make up an account P=8>c 'Q  
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清洁帐目||与…停止交易to close ones account with mZvG|P$}  
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结帐to close an account E;(Rm>lB  
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清理未付款to ask an account||to demand an account ;h/pnmhP  
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结清差额to balance the account with fnu"*5bE  
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清算to settle an account||to liquidate an account||to square an account P\R27Jd  
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审查帐目||监查帐目to audit an account  Qo
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检查帐目to examine an account =[tSd)D,y  
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转入A的帐户to charge the amount to As account }=}>9DSM  

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以计帐方式付款to pay on account MBr:?PE7  
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代理某人||为某人on ones account||on account of one ?/#}ZZK^  
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为自己计算||独立帐目on ones own account Wsj=!Obc  
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由某人收益并负风险on ones account and risk||for ones account and risk ]dPZ.r  
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由某人负担for ones account||for account of one (&\aA 0-}H  
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按某人指示||列入某人帐户by order and for account of one xyHejE}  
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列入5月份帐目for May account !$qKb_#nC  
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编入某中帐项下to pass to the account of||to place to the account of j8,n7!G  
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寄出清算书to send in an account||to send in render an account 4jmK].  
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支票薄cheque book 5ua?I9fY  
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支票陈票人cheque drawer mXWTm%'[  
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持票人cheque holder USML~]G z  
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不记名支票cheque to bearer||bearer cheque h+7>#*DH  
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记名支票||认人支票cheque to order WV<tyx9Z  
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到期支票antedated cheque VkmRh,T  
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未到期支票postdated cheque 2i=H"('G)+  
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保付支票certified cheque <EX7WA  
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未获兑现支票，退票returned cheque (-yl|NFBw  
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横线支票crossed cheque :>3=gex@^0  
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普通横线general crossing Wsz0yHD[`  
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特别横线special crossing u</8w&!  
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空白支票blank cheque F3E[wdT  
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失效支票，过期支票stale cheque 2!&pEqs  
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普通支票open cheque l
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `aSM 8 C\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v"lf-c  
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支票换现金||兑现to cash a cheque >IvBUM[Rt  
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清理票款to clear a cheque pa/9
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保证兑现to certify a cheque nYw\'c  
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填写支票数额to fill up a cheque :{}_|]>K  
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支票上划线to cross a cheque nB@UKX  
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开发支票to make out a cheque H'Qo\L4H  
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签发支票，开立支票to draw a cheque||to issue a cheque aC\4}i<  

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透支支票to overdraw a cheque Go8F5a@j  
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背书支票to endorse a cheque 3'#%c>_  
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请付票款||清付票款to pay a cheque||to honour a cheque rw u3Nb  
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支票退票to dishonour a cheque (2txM"Dja  
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拒付支票to refuse a cheque "'{OIP  
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拒付支票to stop payment of a cheque ]Z@k|Nw  
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提示要求付款to present for payment TA;,>f*  
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见票即付持票人payable to bearer rO^xz7K^  
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支付指定人payable to order ,)$Wm-  
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已过期||无效out of date||stale wZ>Y<0,  
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请给出票人R/D||refer to drawer .<w)Bmh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BE4\U_]a3  
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文字与数字不一致words and figures differ _3&/(B%H  
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支票 XGk}e4;_  
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时间已过account closed )52#:27F  
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更改处应加盖印章alterations require initials E{oB2;P  
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时间已过effects not cleared ?o>6S EGW  
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停止付款payment stopped |VYr=hjo  
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支票毁损cheque mutilated At|ht  
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汇款||寄钱to remit||to send money D:6N9POB  
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寄票供取款||支票支付to send a cheque for payment BiE$mM  
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寄款人a remitter rNxG0^k(  
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收款人a remittee uzO{{S-  
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国外汇票foreign Bill Qw}xGlF,  
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国内汇票inland Bill "LXXs0  
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跟单汇票documentary bill PQQgDtiH  
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空头汇票accommodation bill tI `w;e%HN  
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原始汇票original bill 1RmBtx\<  
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改写||换新票据renewed bill FU^Y{sbDg  
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即期汇票sight bill||bill on demand <.: 5Vx(Aw  
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…days after date||…days after date…日后付款 O^y$8OKEi,  
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…months after date||…months after date…月后付款 //VG1@vaVX  
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见票后…日付款…days after sight||…days sight ^w.k^U=B  
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见票后…月付款…months after sight||…months sight AEBw#v!,o  
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同组票据set of bills PGC07U:B  
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单张汇票sola of exchange||sole of exchange Q&\ZC?y4  
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远期汇票usance bill||bill at usance 2n<qAl$t  
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长期汇票long bill n:%'{}Jw  
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短期汇票short bill #l 8K8GLuf  
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逾期汇票overdue bill &q kl*#]  
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宽限日期days of grace ~cWLu5  
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电汇telegraphic transfer （T.T） < :S?t2C  
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邮汇postal order||postal note （Am.）||post office order||money order (5CX*)R  
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本票promissory note （P/N） _ ;v_L  
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押汇负责书||押汇保证书letter of hypothecation |$i1]Dr6  
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副保||抵押品||付属担保物collateral security *HfW(C$  
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担保书trust receipt||letter of indemnity p5D3J[?N  
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承兑||认付acceptance wN%DM)*k  
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单张承兑general acceptance KfN`ZZ<  
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有条件承兑qualified acceptance N*c?Er@8U  
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附条件认付conditional acceptance W.7d{ @n  
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部分认付partial acceptance   V-o`L`(F`