[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。   y QW7ng7D0  
会计报表statement of account q<dG}aj  
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往来帐目account current V\;Xa0  
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现在往来帐||存款额current accout )XN_|zCk  
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销货帐account sales
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共同计算帐项joint account
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未决帐项outstanding account !D#"+&&G8  
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贷方帐项credit account||creditor account J}#gTG( '  
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借方帐项debit account||debtor account xZ'fer`&  
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应付帐||应付未付帐account payable o,6t:?Z  
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应收帐||应收未收帐account receivable +Nt4R:N  
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新交易||新帐new account \SWTP1  
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未决帐||老帐old account YuK+ N  
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现金帐cash account a-{|/ n%  
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流水帐running account cQ8[XNa  
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暂记帐||未定帐suspense account TeHJj`rdAU  
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过期帐||延滞帐overdue account||pastdue account [:8\F#KW  
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杂项帐户sundry account l_g$6\&|  
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详细帐单||明细表detail account 4ag
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呆帐bad account 3=O [Q:8  
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会计项目title of account nWd!ovd  
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会计薄||帐薄account-book 2js/>L0  
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营业报告书||损益计算表account of budiness||business report yGa0/o18!?  
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借贷细帐||交验帐account rendered x@NfN*?/+i  
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明细帐account stated #Vk?  
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与…银行开立一户头to open an account with 2yfU]`qN  
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与…银行建立交易to keep account with UC`h o%OBF  
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继续记帐to keep account g QBS#NY  
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与…有交易to have an account with |4+'Y gO  
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作成会计帐||有往来帐项to make out an account with ?`RlY
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清算||清理债务to make up an account B- @bU@H  
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清洁帐目||与…停止交易to close ones account with ]xRR/S4  
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结帐to close an account (wu'FFJp#  
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清理未付款to ask an account||to demand an account <zXG}JuL@T  
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结清差额to balance the account with !Q\*a-C  
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清算to settle an account||to liquidate an account||to square an account WN]k+0#  
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审查帐目||监查帐目to audit an account 0er|QC  
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检查帐目to examine an account (?Ko:0+*  
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转入A的帐户to charge the amount to As account @vq)Y
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以计帐方式付款to pay on account <Y6Vfee,&  
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代理某人||为某人on ones account||on account of one G9XkimQ'  
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为自己计算||独立帐目on ones own account X.{xHD&_
 
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由某人收益并负风险on ones account and risk||for ones account and risk Xc+Yo
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由某人负担for ones account||for account of one .@x.   
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按某人指示||列入某人帐户by order and for account of one 0Gj/yra9MO  
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列入5月份帐目for May account w}6~t\9D  
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编入某中帐项下to pass to the account of||to place to the account of (XR}U6^v]  
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寄出清算书to send in an account||to send in render an account !0^4D=dO  
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支票薄cheque book OLF6["0Rn  
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支票陈票人cheque drawer }JOz,SQHP  
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持票人cheque holder ZwxEcs+UM  
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不记名支票cheque to bearer||bearer cheque CBdr1  
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记名支票||认人支票cheque to order V@LBy1z  
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到期支票antedated cheque 902A,*qq  
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未到期支票postdated cheque b* n#XTV  
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保付支票certified cheque %/U'Wu{*  
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未获兑现支票，退票returned cheque K\RMX?Ys P  
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横线支票crossed cheque (.z0.0W  
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普通横线general crossing Vl(id_~_  
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特别横线special crossing Z@JTZMN_  
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空白支票blank cheque J| 46i  
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失效支票，过期支票stale cheque bLggh]Fh  
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普通支票open cheque |e+r~).4B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >FFp"%%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges za.^vwkBk2  
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支票换现金||兑现to cash a cheque MqWM!v-M  
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清理票款to clear a cheque ?a?] LIE8  

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保证兑现to certify a cheque Ac>GF  
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填写支票数额to fill up a cheque p:!FB8  
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支票上划线to cross a cheque n >lQ:l~  
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开发支票to make out a cheque <U/r U9O  
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签发支票，开立支票to draw a cheque||to issue a cheque Pv$O=N6-  
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透支支票to overdraw a cheque erV&N,cI  
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背书支票to endorse a cheque y(r(q  
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请付票款||清付票款to pay a cheque||to honour a cheque CakB`q(8  
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支票退票to dishonour a cheque L3
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拒付支票to refuse a cheque X
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拒付支票to stop payment of a cheque #$-`+P  
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提示要求付款to present for payment @yn1#E,  
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见票即付持票人payable to bearer Ivc/g,  
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支付指定人payable to order Bjsg!^X7  
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已过期||无效out of date||stale #;>v,Jo  
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请给出票人R/D||refer to drawer 32,Y3!%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5*Y(%I<  
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文字与数字不一致words and figures differ kTs.ps8ei  
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支票 j.7BoV  
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时间已过account closed @ZGD'+zd?  
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更改处应加盖印章alterations require initials JWvL  
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时间已过effects not cleared (E]q>'X  
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停止付款payment stopped o0:RsODl  
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支票毁损cheque mutilated %oHK=],|1  
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汇款||寄钱to remit||to send money h@yn0CU3.  
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寄票供取款||支票支付to send a cheque for payment ;30SnR/  
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寄款人a remitter fm1yZX?`  
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收款人a remittee 6w)a.^yx7  
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国外汇票foreign Bill xY>@GSO1  
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国内汇票inland Bill Dbl+izF3  
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跟单汇票documentary bill ~EtwX YkRZ  
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空头汇票accommodation bill y7~y@2  
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原始汇票original bill @L?K
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改写||换新票据renewed bill |ya.c\}q  
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即期汇票sight bill||bill on demand AF\Jh+ynT!  
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…days after date||…days after date…日后付款 L@s_)?x0  
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…months after date||…months after date…月后付款 /]oQqZHv  
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见票后…日付款…days after sight||…days sight ,49Z/P  
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见票后…月付款…months after sight||…months sight ^!fY~(=U4  
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同组票据set of bills YD;G+"n?T  
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单张汇票sola of exchange||sole of exchange +pRNrg?k  
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远期汇票usance bill||bill at usance RqX^$C8M  
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长期汇票long bill E>+>!On)b  
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短期汇票short bill k!Q{u2  
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逾期汇票overdue bill 6$[7hlE  
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宽限日期days of grace gB
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电汇telegraphic transfer （T.T） ;tSAQ  
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邮汇postal order||postal note （Am.）||post office order||money order C!|LGzs0  
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本票promissory note （P/N） -Caj>K  
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押汇负责书||押汇保证书letter of hypothecation }opw_h+/F  
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副保||抵押品||付属担保物collateral security GX0zir
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担保书trust receipt||letter of indemnity xEk 8oc  
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承兑||认付acceptance Lm=;Y6'`N  
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单张承兑general acceptance DL?nvH  
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有条件承兑qualified acceptance Q{RmE:  
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附条件认付conditional acceptance
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部分认付partial acceptance   ?UZt30|1