[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。   kC :pa
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会计报表statement of account o0SQJ1.a$  
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往来帐目account current Ekq&.qjYG"  
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现在往来帐||存款额current accout 47]?7GU,  
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销货帐account sales sf""
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共同计算帐项joint account AfQ?jKk&{'  
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未决帐项outstanding account e -@=QI^,  
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贷方帐项credit account||creditor account iEe<+Eyns  
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借方帐项debit account||debtor account ;|nC;D]   
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应付帐||应付未付帐account payable g)o?nAr  
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应收帐||应收未收帐account receivable g 0=Q
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新交易||新帐new account ?/EyfTex  
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未决帐||老帐old account 0O_ac
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现金帐cash account .1O  
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流水帐running account 83^| a5  
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暂记帐||未定帐suspense account mAI<zh&SQ  
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过期帐||延滞帐overdue account||pastdue account uU7s4oJ|  
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杂项帐户sundry account X={n9*Sd8  
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详细帐单||明细表detail account Sk'S`vH  
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呆帐bad account f/_RtOSw  
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会计项目title of account _~^J
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会计薄||帐薄account-book s@WF[S7D  
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营业报告书||损益计算表account of budiness||business report ";I|\ T  
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借贷细帐||交验帐account rendered xz@/^Cj  
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明细帐account stated T8ga) BA  
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与…银行开立一户头to open an account with NAy3Zd}  
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与…银行建立交易to keep account with sj)$o94=  
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继续记帐to keep account %&c+}m  
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与…有交易to have an account with [OH9/"  
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作成会计帐||有往来帐项to make out an account with ^

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清算||清理债务to make up an account !'4HUB>+  
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清洁帐目||与…停止交易to close ones account with RHV&m()Q  
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结帐to close an account 6cCC+ *V{  
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清理未付款to ask an account||to demand an account ,S|v>i,@  
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结清差额to balance the account with Iz'*^{Ssm  
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清算to settle an account||to liquidate an account||to square an account N:#"4e  
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审查帐目||监查帐目to audit an account #q7`"E=M"  
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检查帐目to examine an account "3kIQsD|j  
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转入A的帐户to charge the amount to As account SxC   
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以计帐方式付款to pay on account ;\P\0pI50  
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代理某人||为某人on ones account||on account of one WoP5[.G  
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为自己计算||独立帐目on ones own account L&[u
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由某人收益并负风险on ones account and risk||for ones account and risk dQD YN_  
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由某人负担for ones account||for account of one '&?OhSe
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按某人指示||列入某人帐户by order and for account of one -+^E5  
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列入5月份帐目for May account aS ]bTYJ'  
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编入某中帐项下to pass to the account of||to place to the account of wc&%icF*cr  
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寄出清算书to send in an account||to send in render an account x|>N  
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支票薄cheque book S8+G
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支票陈票人cheque drawer {0a (R2nB  
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持票人cheque holder  58S>B'  
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不记名支票cheque to bearer||bearer cheque dD%Sbb  
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记名支票||认人支票cheque to order O+8]y4%5  
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到期支票antedated cheque '/2u^&W  
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未到期支票postdated cheque 28/At
 
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保付支票certified cheque l1<]pdLTR  
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未获兑现支票，退票returned cheque UEm~5,>$0  
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横线支票crossed cheque uA`EJ )d  
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普通横线general crossing
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特别横线special crossing cJIA/HQe  
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空白支票blank cheque MLd*WpiI.  
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失效支票，过期支票stale cheque [{K   
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普通支票open cheque ;*~y4'{z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7 3 Oo;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K3CTxU(  
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支票换现金||兑现to cash a cheque /:<.Cn>-  
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清理票款to clear a cheque }3}{}w0Y  
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保证兑现to certify a cheque W5&;PkhQ6  
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填写支票数额to fill up a cheque kS\A_"bc  
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支票上划线to cross a cheque Gtyy^tz[  
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开发支票to make out a cheque x|TLMu=3=  
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签发支票，开立支票to draw a cheque||to issue a cheque >f !
 
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透支支票to overdraw a cheque M6X`]R'  
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背书支票to endorse a cheque fD1a)Az  
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请付票款||清付票款to pay a cheque||to honour a cheque `Dn"<-9:  
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支票退票to dishonour a cheque Bq20U:f  
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拒付支票to refuse a cheque ;QiSz=DyA  
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拒付支票to stop payment of a cheque '5*8'.4Sy  
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提示要求付款to present for payment @5C! `:f  
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见票即付持票人payable to bearer 7a0kat'\  
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支付指定人payable to order ^e1Ux  
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已过期||无效out of date||stale 0+vt LDq@P  
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请给出票人R/D||refer to drawer 74c[m}'S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Jw b'5[R  
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文字与数字不一致words and figures differ d hp-XI
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支票 }C<<l5/ z  
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时间已过account closed o-f;$]yp>  
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更改处应加盖印章alterations require initials p:/#nmC<  
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时间已过effects not cleared 7@6B\':  
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停止付款payment stopped M(8Mj[>>Rj  
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支票毁损cheque mutilated ~@Wg3'&  
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汇款||寄钱to remit||to send money ]DO~7p[  
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寄票供取款||支票支付to send a cheque for payment VxKD>:3c  
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寄款人a remitter %!v gAH4  
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收款人a remittee iem@K  
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国外汇票foreign Bill z/ Kjz$l!  
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国内汇票inland Bill T]fBVA  
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跟单汇票documentary bill ,Q2?Z:l  
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空头汇票accommodation bill @S>$y5if  
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原始汇票original bill `PH*tdYrh  
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改写||换新票据renewed bill #dKHU@+U"  
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即期汇票sight bill||bill on demand UojHlTg#bT  
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…days after date||…days after date…日后付款 M10u?  
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…months after date||…months after date…月后付款 5YQq*$|'+  
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见票后…日付款…days after sight||…days sight DKzP)!B "  
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见票后…月付款…months after sight||…months sight (ru9Ke%Dx  
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同组票据set of bills S[_Hc$7U  
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单张汇票sola of exchange||sole of exchange qZ8V/  
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远期汇票usance bill||bill at usance S&rfMRP  
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长期汇票long bill *"%MT:  
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短期汇票short bill =}G `i**  
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逾期汇票overdue bill wkp|V{k  
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宽限日期days of grace j})6O!L.  
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电汇telegraphic transfer （T.T） ^<@9ph  
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邮汇postal order||postal note （Am.）||post office order||money order #\&jM -.-  
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本票promissory note （P/N） CPI7&jqu  
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押汇负责书||押汇保证书letter of hypothecation <3!jra,h  
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副保||抵押品||付属担保物collateral security r[:)-`]b  
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担保书trust receipt||letter of indemnity "[.adiw  
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承兑||认付acceptance /^E2BRI  
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单张承兑general acceptance ,R j{^-k  
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有条件承兑qualified acceptance [Hn4&PET  
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附条件认付conditional acceptance Tsez&R$k  
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部分认付partial acceptance   1{oq8LB