[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。   yjr!8L:m  
会计报表statement of account b2z~C{l  
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往来帐目account current 0 {w?u%'  
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现在往来帐||存款额current accout yfq"at j  
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销货帐account sales H -`7T;t~  
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共同计算帐项joint account W"$'$h  
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未决帐项outstanding account #b:8-Lt:M  
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贷方帐项credit account||creditor account R}*e%EG/  
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借方帐项debit account||debtor account U<*ZY`B3  
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应付帐||应付未付帐account payable nx=Zl:Q}  
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应收帐||应收未收帐account receivable
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新交易||新帐new account C;M.dd  
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未决帐||老帐old account &ciU`//`  
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现金帐cash account <Jv %}r  
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流水帐running account * 3WK`9q  
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暂记帐||未定帐suspense account zaf%%  
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过期帐||延滞帐overdue account||pastdue account eo4;?z  
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杂项帐户sundry account 7FMO''x  
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详细帐单||明细表detail account 5v<B B`XWp  
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呆帐bad account 76(-!Z@=J  
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会计项目title of account "X=l7{c/  
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会计薄||帐薄account-book P33x/#VVE  
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营业报告书||损益计算表account of budiness||business report T.]+T[}!  
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借贷细帐||交验帐account rendered +}@1X&v:  
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明细帐account stated ,#@B3~giC  
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与…银行开立一户头to open an account with qc;9{$?xV  
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与…银行建立交易to keep account with Ke@zS9  
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继续记帐to keep account *J&XM[t  
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与…有交易to have an account with xcz[w}{eEq  
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作成会计帐||有往来帐项to make out an account with ]c% yib  
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清算||清理债务to make up an account {eo4J&as  
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清洁帐目||与…停止交易to close ones account with o Vk*G  
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结帐to close an account .4P5tIn\  
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清理未付款to ask an account||to demand an account Jv(9
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结清差额to balance the account with rK 9  
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清算to settle an account||to liquidate an account||to square an account lYEMrr!KQw  
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审查帐目||监查帐目to audit an account {hYH4a&Hb  
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检查帐目to examine an account >b9nc\~  
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转入A的帐户to charge the amount to As account @n<y[WA  
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以计帐方式付款to pay on account N0APX4j  
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代理某人||为某人on ones account||on account of one g+shz{3zvz  
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为自己计算||独立帐目on ones own account Z(g9rz']0  
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由某人收益并负风险on ones account and risk||for ones account and risk ch2Qk8  
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由某人负担for ones account||for account of one "{a-I=s\C  
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按某人指示||列入某人帐户by order and for account of one b(
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列入5月份帐目for May account [AA
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编入某中帐项下to pass to the account of||to place to the account of 9G)Sjn`AQ  
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寄出清算书to send in an account||to send in render an account SCbN(OBN!  
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支票薄cheque book 9Z! j
 
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支票陈票人cheque drawer 4=]CAO=O  
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持票人cheque holder %<^B\|d'?  
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不记名支票cheque to bearer||bearer cheque %onUCN<O`  
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记名支票||认人支票cheque to order HS1Gy/6'  
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到期支票antedated cheque ] r8 hMv  
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未到期支票postdated cheque ppv/A4Kv  
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保付支票certified cheque -8-BVU  
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未获兑现支票，退票returned cheque L,I5/K6  
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横线支票crossed cheque .SdHFWx  
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普通横线general crossing ym, UJs&
 
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特别横线special crossing XqD/~_z;  
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空白支票blank cheque }F=+*-SYZ  
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失效支票，过期支票stale cheque UL0%oJ#  
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普通支票open cheque w#v8a$tT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YmP`Gg#>p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a9rn[n1Q  
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支票换现金||兑现to cash a cheque \79KU  
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清理票款to clear a cheque !;'.mMO&%  
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保证兑现to certify a cheque N>z<v\
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填写支票数额to fill up a cheque fFD:E} >5  
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支票上划线to cross a cheque 4&r+K`C0  
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开发支票to make out a cheque Q9X7-\n  
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签发支票，开立支票to draw a cheque||to issue a cheque 9g3J{pKcZ  
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透支支票to overdraw a cheque b#h?O}  
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背书支票to endorse a cheque +pU\;x  
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请付票款||清付票款to pay a cheque||to honour a cheque l,Un7]*  
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支票退票to dishonour a cheque "@!z+x[8  
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拒付支票to refuse a cheque hQ&S*f&='  
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拒付支票to stop payment of a cheque Y(IT#x?p  
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提示要求付款to present for payment xq_%|p}y  
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见票即付持票人payable to bearer $Gb] K{e  
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支付指定人payable to order <>GWSW  
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已过期||无效out of date||stale 4kGA`XhS*  
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请给出票人R/D||refer to drawer :kSA^w8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RWmQP%A}aw  

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文字与数字不一致words and figures differ jLC,<V*  
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支票 ^7v}wpwX\  
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时间已过account closed &n|! '/H  
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更改处应加盖印章alterations require initials XOzPi*V**  
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时间已过effects not cleared d{&+xl^ll  
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停止付款payment stopped $7gzu4f  
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支票毁损cheque mutilated r=4'6!  
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汇款||寄钱to remit||to send money ntkTrei ]  
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寄票供取款||支票支付to send a cheque for payment ,eOOV@3C  
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寄款人a remitter Da1BxbDeI  
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收款人a remittee t5N@z  
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国外汇票foreign Bill zkn K2e,$  
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国内汇票inland Bill A=!&2(  
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跟单汇票documentary bill Z"'rc.>a  
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空头汇票accommodation bill *XS@Ku   
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原始汇票original bill "5O
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改写||换新票据renewed bill ESiNW&u2  
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即期汇票sight bill||bill on demand w_@NT}  
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…days after date||…days after date…日后付款 O7ceSz  
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…months after date||…months after date…月后付款 Gv>,Ad
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见票后…日付款…days after sight||…days sight v3Tr6[9  
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见票后…月付款…months after sight||…months sight pA"x4\s  
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同组票据set of bills m46Q%hwV  
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单张汇票sola of exchange||sole of exchange eJilSFp1  
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远期汇票usance bill||bill at usance ~ 61?nu  
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长期汇票long bill A|CW 4f,  
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短期汇票short bill  IKKd  
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逾期汇票overdue bill 7]d396%  
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宽限日期days of grace WSn^P~vC  
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电汇telegraphic transfer （T.T） SWD v\Vr  
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邮汇postal order||postal note （Am.）||post office order||money order 2JYp.CJv  
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本票promissory note （P/N） a~Sf~ka  
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押汇负责书||押汇保证书letter of hypothecation Id *Gs>4U  
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副保||抵押品||付属担保物collateral security *SzP7]1m  
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担保书trust receipt||letter of indemnity `x lsvK>  
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承兑||认付acceptance 9hHQWv7TgK  
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单张承兑general acceptance w (W+Y+up  
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有条件承兑qualified acceptance LZMdW #,[  
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附条件认付conditional acceptance VQZ3&]o  
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部分认付partial acceptance   k~>9,=::d