[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。   @~1}n/  
会计报表statement of account K FMx(fD  
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往来帐目account current )/Z% HBn  
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现在往来帐||存款额current accout 9\f%+?p  
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销货帐account sales A-S!Z2m\  
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共同计算帐项joint account <gfkbDP2  
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未决帐项outstanding account 4rDaJd>,  
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贷方帐项credit account||creditor account {PBm dX  
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借方帐项debit account||debtor account .^hk^r  
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应付帐||应付未付帐account payable Q95`GuI@  
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应收帐||应收未收帐account receivable QY7Thnp1  
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新交易||新帐new account <&4 7W  
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未决帐||老帐old account `2I<V7SF$  
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现金帐cash account f5tkv<) %  
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流水帐running account 6C@W6DR3N  
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暂记帐||未定帐suspense account V!&O5T(~  
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过期帐||延滞帐overdue account||pastdue account RX\l4H5;  
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杂项帐户sundry account a9%^Jvm"  
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详细帐单||明细表detail account jt6q8  
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呆帐bad account |,)=-21&;  
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会计项目title of account :*<U
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会计薄||帐薄account-book .?^a|]  
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营业报告书||损益计算表account of budiness||business report 7FBaN7l  
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借贷细帐||交验帐account rendered TDY2 M  
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明细帐account stated 9esMr0*=  
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与…银行开立一户头to open an account with %xuJQuCqf  
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与…银行建立交易to keep account with ):5M +  
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继续记帐to keep account umJ!j&(  
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与…有交易to have an account with zxhE9 [`*e  
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作成会计帐||有往来帐项to make out an account with Xub<U>e;b  
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清算||清理债务to make up an account P+2@,?9#  
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清洁帐目||与…停止交易to close ones account with WMk;-,S!)  
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结帐to close an account FA7q pc  
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清理未付款to ask an account||to demand an account lFT` WO  
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结清差额to balance the account with =b_/_b$q  
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清算to settle an account||to liquidate an account||to square an account yq<mE(hS?  
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审查帐目||监查帐目to audit an account al@H
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检查帐目to examine an account J 2avt  
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转入A的帐户to charge the amount to As account W:S?_JM  
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以计帐方式付款to pay on account <; P40jDL  
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代理某人||为某人on ones account||on account of one /#-zI#iK  
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为自己计算||独立帐目on ones own account .9VhDrCK  
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由某人收益并负风险on ones account and risk||for ones account and risk ?)V|L~/  
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由某人负担for ones account||for account of one tFvXVfml  
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按某人指示||列入某人帐户by order and for account of one mPJ@hr%3  
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列入5月份帐目for May account 0u?VnN<  
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编入某中帐项下to pass to the account of||to place to the account of Z t ;u8O  
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寄出清算书to send in an account||to send in render an account #&,~5  
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支票薄cheque book AYsiaSTRqW  
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支票陈票人cheque drawer 2Kz407|'  
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持票人cheque holder EYR%u'&7'  
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不记名支票cheque to bearer||bearer cheque r1a/'+  
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记名支票||认人支票cheque to order 3B5 `Y  
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到期支票antedated cheque 6F; |x  
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未到期支票postdated cheque <(_${zR  
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保付支票certified cheque |vY|jaV}  
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未获兑现支票，退票returned cheque ;\ gat)0n%  
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横线支票crossed cheque 3Gt@Fo=  
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普通横线general crossing I&>5b7Uf  
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特别横线special crossing -~_;9[uV  
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空白支票blank cheque 0pA>w8mh  
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失效支票，过期支票stale cheque $o^N_`l  
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普通支票open cheque @pV&{Vp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y 016Xg5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X_#,5t=7  
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支票换现金||兑现to cash a cheque o_?A^u  
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清理票款to clear a cheque gF&HJF 0x  
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保证兑现to certify a cheque zN>tSdNkI-  
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填写支票数额to fill up a cheque e'&<DE )  
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支票上划线to cross a cheque @mu=7_$U  
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开发支票to make out a cheque G$CI~0Se:  
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签发支票，开立支票to draw a cheque||to issue a cheque SAN/fnM  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque $D~vuA7  
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请付票款||清付票款to pay a cheque||to honour a cheque ys Td'J  
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支票退票to dishonour a cheque lb[\Lzdvmu  
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拒付支票to refuse a cheque [E4#|w  
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拒付支票to stop payment of a cheque [Z{0 |NR  
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提示要求付款to present for payment jY ~7-  
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见票即付持票人payable to bearer ^{ w]r5d  
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支付指定人payable to order &kNJs{  
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已过期||无效out of date||stale 8@- UvT&o  
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请给出票人R/D||refer to drawer 2'5%EQW;0y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "L~qsFL  
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文字与数字不一致words and figures differ 6 s1lf!  
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支票 AQa;D2B$  
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时间已过account closed }[m,HA<j  
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更改处应加盖印章alterations require initials u AmDXqJ3  
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时间已过effects not cleared _Nmc1azS  
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停止付款payment stopped Gl@}b\TB  
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支票毁损cheque mutilated _cw~N p  
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汇款||寄钱to remit||to send money \sZT[42  
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寄票供取款||支票支付to send a cheque for payment v62M8r,Y  
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寄款人a remitter 4gkaCk{]  
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收款人a remittee \p%,g&^ x  
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国外汇票foreign Bill U6/$CH<pe  
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国内汇票inland Bill 4u.Fy<+@4M  
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跟单汇票documentary bill xP61^*-2  
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空头汇票accommodation bill ;?K>dWf3f  
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原始汇票original bill c ?(X(FQ  
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改写||换新票据renewed bill n&N>$c,T27  
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即期汇票sight bill||bill on demand '] $mt  

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…days after date||…days after date…日后付款 u #^~([I  
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…months after date||…months after date…月后付款 &R
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见票后…日付款…days after sight||…days sight H b}(.`  
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见票后…月付款…months after sight||…months sight |J:kL3g  
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同组票据set of bills V|`w/P9g4  
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单张汇票sola of exchange||sole of exchange CjT]!D)s  
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远期汇票usance bill||bill at usance sOb=+u$$9  
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长期汇票long bill =OR"Bd:O  
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短期汇票short bill {O" N2W  
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逾期汇票overdue bill {T'M4y=)i  
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宽限日期days of grace a
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电汇telegraphic transfer （T.T） \@F~4,VT  
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邮汇postal order||postal note （Am.）||post office order||money order :/~TV   
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本票promissory note （P/N） 6X[Mn2wYW  
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押汇负责书||押汇保证书letter of hypothecation ZMGthI}~-  
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副保||抵押品||付属担保物collateral security #Zj3SfU~`  

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担保书trust receipt||letter of indemnity }zyh!  
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承兑||认付acceptance -a`PW  
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单张承兑general acceptance 2 i97  
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有条件承兑qualified acceptance .~7:o.BE`n  
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附条件认付conditional acceptance u}eLf'^ZCe  
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部分认付partial acceptance   3F?_{A