[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。   =yOIP@  
会计报表statement of account i1ur>4Ns  
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往来帐目account current 2#ND(  
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现在往来帐||存款额current accout [2~Et+r6g  
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销货帐account sales gI6./;;x  
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共同计算帐项joint account /=A^@&:_#  
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未决帐项outstanding account h
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贷方帐项credit account||creditor account v1<3y~'f  
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借方帐项debit account||debtor account Eb{Zm<TP  
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应付帐||应付未付帐account payable @v\Osp t=  
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应收帐||应收未收帐account receivable 4\a KC%5  
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新交易||新帐new account Xd@  -  
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未决帐||老帐old account {.qeVE{  
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现金帐cash account ~VYZu=p
 
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流水帐running account 4<[,"<G~3  
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暂记帐||未定帐suspense account EKo!vieG  
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过期帐||延滞帐overdue account||pastdue account &u&+:
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杂项帐户sundry account >>/|Q:  
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详细帐单||明细表detail account Yw @)0%G  
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呆帐bad account z,dh?%H>X  
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会计项目title of account BV)oF2b:  
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会计薄||帐薄account-book N~NUBEKcp  
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营业报告书||损益计算表account of budiness||business report xb{G :v  
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借贷细帐||交验帐account rendered }@6Tcn1  
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明细帐account stated +/O3L=QyJ  
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与…银行开立一户头to open an account with Iu"7  
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与…银行建立交易to keep account with LH}]& >F  
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继续记帐to keep account Cb}I-GtO  
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与…有交易to have an account with _v6x3 Z  
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作成会计帐||有往来帐项to make out an account with Rf4}((y7Y\  
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清算||清理债务to make up an account bZ0{wpeK=  
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清洁帐目||与…停止交易to close ones account with gpw,bV  
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结帐to close an account /
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清理未付款to ask an account||to demand an account do.AesdXaq  
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结清差额to balance the account with vnN0o5  
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清算to settle an account||to liquidate an account||to square an account uf^HDrr<L  
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审查帐目||监查帐目to audit an account bj6;>Ezp3(  
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检查帐目to examine an account e9RH[:  
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转入A的帐户to charge the amount to As account U8.V Rn  
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以计帐方式付款to pay on account b vOnS0,y  
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代理某人||为某人on ones account||on account of one 9 JhCSw-<)  
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为自己计算||独立帐目on ones own account +[R^ ?~VK  
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由某人收益并负风险on ones account and risk||for ones account and risk Z3yy(D>*  
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由某人负担for ones account||for account of one I 12Zh7Cc:  
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按某人指示||列入某人帐户by order and for account of one :%z#s  
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列入5月份帐目for May account i\_LLXc  
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编入某中帐项下to pass to the account of||to place to the account of #I
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寄出清算书to send in an account||to send in render an account zrqI^i"c  
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支票薄cheque book /{:XYeX  
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支票陈票人cheque drawer SswcO9JCX3  
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持票人cheque holder 5+11J[~{  
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不记名支票cheque to bearer||bearer cheque :Fm*WqZu  
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记名支票||认人支票cheque to order 6`7tTn?n  
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到期支票antedated cheque _]33Ht9  
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未到期支票postdated cheque &BLCP d  
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保付支票certified cheque W03mdRW  
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未获兑现支票，退票returned cheque eM_;rMCr}  
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横线支票crossed cheque d_d&su E  
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普通横线general crossing &muBSQ-  
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特别横线special crossing g%l ,a3"  
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空白支票blank cheque TdgK.
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失效支票，过期支票stale cheque -$W1wb9z  
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普通支票open cheque z )'9[t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gMI%!Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -n.m "O3  
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支票换现金||兑现to cash a cheque HpEd$+Mz  
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清理票款to clear a cheque YSeH;<'  
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保证兑现to certify a cheque bFX{|&tHU  
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填写支票数额to fill up a cheque _=~u\$  
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支票上划线to cross a cheque Bib<ySCre  
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开发支票to make out a cheque t,7%| {  
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签发支票，开立支票to draw a cheque||to issue a cheque tLy:F*1i  
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透支支票to overdraw a cheque 0SL{J*S4[#  
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背书支票to endorse a cheque 8 ??-H0P  
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请付票款||清付票款to pay a cheque||to honour a cheque I_<VGUk  
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支票退票to dishonour a cheque ZIx-mC5  
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拒付支票to refuse a cheque }Z"iW/?"  
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拒付支票to stop payment of a cheque }Ja-0v)Wf  
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提示要求付款to present for payment BmX'%5ho  
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见票即付持票人payable to bearer wm`< +K  
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支付指定人payable to order -+WAaJ(b  
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已过期||无效out of date||stale +Ryj82;59z  
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请给出票人R/D||refer to drawer K3!3[dR*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *I]]Ogpq=  
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文字与数字不一致words and figures differ +_] Ui| l  
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支票 k)b{UFRW  
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时间已过account closed gQ\.|'%  
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更改处应加盖印章alterations require initials W>pe-  
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时间已过effects not cleared 8T3,56>  
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停止付款payment stopped &ivU4rEG  
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支票毁损cheque mutilated [7@blU  
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汇款||寄钱to remit||to send money ?IGp?R^j"  
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寄票供取款||支票支付to send a cheque for payment 5=TgOS]R  
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寄款人a remitter L~&S<5?  
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收款人a remittee x]7:MG$  
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国外汇票foreign Bill ,kJ'_mq  
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国内汇票inland Bill %B@NW2ZQ[  
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跟单汇票documentary bill kQ=bd{a6  
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空头汇票accommodation bill ranem0KQ)]  
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原始汇票original bill C@-Hm  
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改写||换新票据renewed bill URVW5c  
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即期汇票sight bill||bill on demand 8J,^O04<  
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…days after date||…days after date…日后付款 'N{1b_v?  
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…months after date||…months after date…月后付款 KLe6V+ki*  
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见票后…日付款…days after sight||…days sight ;* 5z&1O  
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见票后…月付款…months after sight||…months sight b$2 =w^ *  
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同组票据set of bills og$dv 23  
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单张汇票sola of exchange||sole of exchange -~.+3rcZ]  
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远期汇票usance bill||bill at usance u9;3Xn8  
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长期汇票long bill AYNz {9  
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短期汇票short bill wB8548C}-  
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逾期汇票overdue bill (O ;R~Io  
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宽限日期days of grace gd3MP^O1  
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电汇telegraphic transfer （T.T） TbMlYf]It  
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邮汇postal order||postal note （Am.）||post office order||money order x=JZ" |TE  
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本票promissory note （P/N） YbVZK4  
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押汇负责书||押汇保证书letter of hypothecation =a
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副保||抵押品||付属担保物collateral security DKQQZ`PF  
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担保书trust receipt||letter of indemnity TGP di5Eq  
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承兑||认付acceptance kD+B8TrW  
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单张承兑general acceptance MM+nE_9lV  
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有条件承兑qualified acceptance 4s&koH(x  
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附条件认付conditional acceptance `WU"*HqW  
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部分认付partial acceptance   0wl31k{