[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。   [M?&JA_$}  
会计报表statement of account ;It 1i` !R  
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往来帐目account current q+)s  
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现在往来帐||存款额current accout  >L^2Z*  
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销货帐account sales `jT1R!$3F  
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共同计算帐项joint account 5Y5N  
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未决帐项outstanding account t7/a5x  
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贷方帐项credit account||creditor account `3vt.b  
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借方帐项debit account||debtor account (oB9$Zz!t  
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应付帐||应付未付帐account payable 88+J(^y>  
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应收帐||应收未收帐account receivable MU~nvs;:  
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新交易||新帐new account ~'/_q4  
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未决帐||老帐old account S.NLxb/
 
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现金帐cash account }@jT-t]P  
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流水帐running account -W XZOdUjs  
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暂记帐||未定帐suspense account qU:Mvb^5&  
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过期帐||延滞帐overdue account||pastdue account >-YWq  
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杂项帐户sundry account S t0AV.N1  
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详细帐单||明细表detail account 7=x]p
  
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呆帐bad account Yet!qmZ  
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会计项目title of account l/w<R  
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会计薄||帐薄account-book 0`dMT>&I  
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营业报告书||损益计算表account of budiness||business report E>3fk  
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借贷细帐||交验帐account rendered K@zzseQ}=  
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明细帐account stated aj<=]=hr  
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与…银行开立一户头to open an account with `Vqpo/  
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与…银行建立交易to keep account with 9ZEF%&58Y  
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继续记帐to keep account ~"+Fp&[9f  
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与…有交易to have an account with \e/ 'd~F  
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作成会计帐||有往来帐项to make out an account with idf~"a  
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清算||清理债务to make up an account @i9T),@  
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清洁帐目||与…停止交易to close ones account with tndtwM*B'  
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结帐to close an account Mlp[xk|  
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清理未付款to ask an account||to demand an account uhFj|r$$  
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结清差额to balance the account with ;K:)R_H  
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清算to settle an account||to liquidate an account||to square an account vv  _I o  
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审查帐目||监查帐目to audit an account 8VJUaL@  
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检查帐目to examine an account |\j'Z0  
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转入A的帐户to charge the amount to As account "SyAOOZ  
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以计帐方式付款to pay on account yAoJ?<4^W  
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代理某人||为某人on ones account||on account of one 8H3|i7.1h  
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为自己计算||独立帐目on ones own account jRS0(8  
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由某人收益并负风险on ones account and risk||for ones account and risk V?v,q'? $  
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由某人负担for ones account||for account of one a3 <D1"  
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按某人指示||列入某人帐户by order and for account of one 6)m}e?
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列入5月份帐目for May account @gQ{*dN  
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编入某中帐项下to pass to the account of||to place to the account of C)`k{(-{  
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寄出清算书to send in an account||to send in render an account ^#2w::Ds}!  
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支票薄cheque book xSZgQF~  
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支票陈票人cheque drawer EAU6z(X$  
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持票人cheque holder tgH@|Kg  
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不记名支票cheque to bearer||bearer cheque ~;k-/Z"  
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记名支票||认人支票cheque to order 7OX5"u!2  
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到期支票antedated cheque +0\BI<aG  
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未到期支票postdated cheque eW SA  
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保付支票certified cheque v{ Md4p  
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未获兑现支票，退票returned cheque &{NN!X  
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横线支票crossed cheque %1ZJi}~  
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普通横线general crossing }.ZX.qYX  
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特别横线special crossing b?eIFI&w^l  
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空白支票blank cheque 68JYA?  
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失效支票，过期支票stale cheque b{J
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普通支票open cheque AL@8v=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %0l'Nuz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RQhS]y@e  
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支票换现金||兑现to cash a cheque o;5 J=  
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清理票款to clear a cheque LkYcAY$w  
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保证兑现to certify a cheque 2$ m#)*\  
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填写支票数额to fill up a cheque }#%3y&7M7  
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支票上划线to cross a cheque [ye!3h&]  
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开发支票to make out a cheque *iLlBE  
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签发支票，开立支票to draw a cheque||to issue a cheque 8(d
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透支支票to overdraw a cheque fv@mA--  

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背书支票to endorse a cheque ki|KtKAu_9  

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请付票款||清付票款to pay a cheque||to honour a cheque j8Pqc]  
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支票退票to dishonour a cheque Z%&$_-yJ  
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拒付支票to refuse a cheque J[|4`GT  
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拒付支票to stop payment of a cheque ]S  
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提示要求付款to present for payment =Ff _)k  
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见票即付持票人payable to bearer Aj{c s  
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支付指定人payable to order xF8U )j!  
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已过期||无效out of date||stale NZb}n`:  
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请给出票人R/D||refer to drawer @> |3d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C^IPddw>  
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文字与数字不一致words and figures differ :{LNr!I?I  
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支票 \<aR^Sj.  
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时间已过account closed Zxw cqN  
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更改处应加盖印章alterations require initials 9,?7mgZp  
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时间已过effects not cleared  ;?G..,  
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停止付款payment stopped @tIY%;Bgk  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money K`0'2  
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寄票供取款||支票支付to send a cheque for payment y 2C Jk~  
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寄款人a remitter yNhRh>l  
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收款人a remittee gtnu/Q  
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国外汇票foreign Bill \4KV9wm  
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国内汇票inland Bill {kghZur  
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跟单汇票documentary bill YrsE 88QqI  
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空头汇票accommodation bill P  Ij  
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原始汇票original bill IgN^~ag`  
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改写||换新票据renewed bill CFUn1^?0  
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即期汇票sight bill||bill on demand $*:g~#bh  
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…days after date||…days after date…日后付款 #-o 'g!  
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…months after date||…months after date…月后付款 ];'7~",Y  
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见票后…日付款…days after sight||…days sight "}Ikx tee  
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见票后…月付款…months after sight||…months sight 3~{0X-  
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同组票据set of bills * F_KOf9p  
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单张汇票sola of exchange||sole of exchange UmArl)R/  
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远期汇票usance bill||bill at usance UZs'H"K  
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长期汇票long bill t 4VeXp6  
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短期汇票short bill #G_'5{V  
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逾期汇票overdue bill eco&!R[G  
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宽限日期days of grace "$aoIXv  
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电汇telegraphic transfer （T.T） G
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邮汇postal order||postal note （Am.）||post office order||money order V#5$J Xp  
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本票promissory note （P/N） N|Ag8/2 A  
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押汇负责书||押汇保证书letter of hypothecation x(xi%?G  
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副保||抵押品||付属担保物collateral security C\aHr!  
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担保书trust receipt||letter of indemnity HsUh5;  
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承兑||认付acceptance E>f
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单张承兑general acceptance {wsJ1v8!  
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有条件承兑qualified acceptance eBs.RR ]O  
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附条件认付conditional acceptance *4L dh}S!  
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部分认付partial acceptance   N0Y4m_dm*