[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。   :({<"H)!'  
会计报表statement of account 0k>&MkM\^  
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往来帐目account current e{O5y8,  
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现在往来帐||存款额current accout gdT_kb5HL8  
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销货帐account sales  R pbl)  
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共同计算帐项joint account vB{b/xmah  
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未决帐项outstanding account `lhLIQ'j  
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贷方帐项credit account||creditor account dNobvK  
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借方帐项debit account||debtor account (A
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应付帐||应付未付帐account payable WdAGZUp  
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应收帐||应收未收帐account receivable a:}"\>Aj  
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新交易||新帐new account r\d:fot  
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未决帐||老帐old account W6T
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现金帐cash account Ak Tw?v'  
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流水帐running account l`&6W?C  
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暂记帐||未定帐suspense account lg>AWTW[  
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过期帐||延滞帐overdue account||pastdue account _kN%6~+U  
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杂项帐户sundry account zI!R-Nb  
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详细帐单||明细表detail account -/c1qLdQ  
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呆帐bad account YO$b#  
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会计项目title of account K)UOx#xe1  
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会计薄||帐薄account-book 14 'x-w^~k  
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营业报告书||损益计算表account of budiness||business report EJaaW&>[  
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借贷细帐||交验帐account rendered ;To+,`?E;q  
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明细帐account stated #'Y6UGJ\n  
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与…银行开立一户头to open an account with OGi4m |  
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与…银行建立交易to keep account with H&=4y) /.  
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继续记帐to keep account 5YG@[ic  
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与…有交易to have an account with K^& ]xFW  
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作成会计帐||有往来帐项to make out an account with JS7}K)A2B6  
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清算||清理债务to make up an account vQTQS[
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清洁帐目||与…停止交易to close ones account with @uM3iO7&
 
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结帐to close an account tqwk?[y}+l  
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清理未付款to ask an account||to demand an account o`T<}z26
 
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结清差额to balance the account with W/Z
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清算to settle an account||to liquidate an account||to square an account ;GgQ@s@  
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审查帐目||监查帐目to audit an account  zEPx  
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检查帐目to examine an account _Dcc<-.  
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转入A的帐户to charge the amount to As account K,C$J I  
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以计帐方式付款to pay on account Uygw*+  
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代理某人||为某人on ones account||on account of one r@ T-Hi  
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为自己计算||独立帐目on ones own account c2\rjK  

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由某人收益并负风险on ones account and risk||for ones account and risk d[>N6?JA/  
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由某人负担for ones account||for account of one R Z<+AX9R  
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按某人指示||列入某人帐户by order and for account of one cpF1XpvT  
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列入5月份帐目for May account Ah"'hFY  
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编入某中帐项下to pass to the account of||to place to the account of S-M)MCL  
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寄出清算书to send in an account||to send in render an account #A|D\IhF  
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支票薄cheque book  4(Cd  
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支票陈票人cheque drawer _[$T29:8\]  
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持票人cheque holder ##EB; Y  
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不记名支票cheque to bearer||bearer cheque Hyq@O8  
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记名支票||认人支票cheque to order "'z,[v50&  
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到期支票antedated cheque nOA
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未到期支票postdated cheque `2xH7
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保付支票certified cheque N|!MO{sB  
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未获兑现支票，退票returned cheque g.B%#bfg  
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横线支票crossed cheque Q00R<hu@F  
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普通横线general crossing @~m=5C  
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特别横线special crossing o"rq/\ovv  
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空白支票blank cheque 403[oOj  
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失效支票，过期支票stale cheque :83,[;GO2  
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普通支票open cheque 63W{U/*aao  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *IC^IC:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 10p8|9rE}B  
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支票换现金||兑现to cash a cheque 8wr8:(Y$  
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清理票款to clear a cheque O~V1Ywfq7^  
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保证兑现to certify a cheque JIzY,%`\  
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填写支票数额to fill up a cheque 11@]d]v ,  
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支票上划线to cross a cheque nX|Q~ x]  
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开发支票to make out a cheque h4 _b!E@  
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签发支票，开立支票to draw a cheque||to issue a cheque Ojq]HM6f  
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透支支票to overdraw a cheque Z|G/^DK!
  
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背书支票to endorse a cheque RT^v:paNT2  
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请付票款||清付票款to pay a cheque||to honour a cheque WK0 C  
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支票退票to dishonour a cheque dH
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拒付支票to refuse a cheque ZtK\HDdp  
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拒付支票to stop payment of a cheque Ye5jB2Z  
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提示要求付款to present for payment \}5p0.=  
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见票即付持票人payable to bearer WA6!+G y  
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支付指定人payable to order h1[WhBL-O  
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已过期||无效out of date||stale >Kivuc  
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请给出票人R/D||refer to drawer hePPxKQ-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nXA\|c0  
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文字与数字不一致words and figures differ R@iUCT^$  
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支票 l|/LQ/  
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时间已过account closed yxt[= C  
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更改处应加盖印章alterations require initials e@#kRklV&  
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时间已过effects not cleared &HW1mNF9  
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停止付款payment stopped q Zv =  
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支票毁损cheque mutilated LQY
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汇款||寄钱to remit||to send money qa`- * 4m  
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寄票供取款||支票支付to send a cheque for payment M:KbD|  
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寄款人a remitter :~Q!SL N  
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收款人a remittee "\W-f  
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国外汇票foreign Bill D_mL,w  
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国内汇票inland Bill $ ,SF@BhO  
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跟单汇票documentary bill SzwQOs*  
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空头汇票accommodation bill n79QJl/  
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原始汇票original bill <~TP#uAz  
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改写||换新票据renewed bill %*aJLn+]_R  
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即期汇票sight bill||bill on demand M.-"U+#aD  
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…days after date||…days after date…日后付款 {oc igR0  
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…months after date||…months after date…月后付款 -9RDr\&`(  
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见票后…日付款…days after sight||…days sight 1Je9,dd6  
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见票后…月付款…months after sight||…months sight 3lV^B[$  
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同组票据set of bills [."[pY  
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单张汇票sola of exchange||sole of exchange o6f_l^+H  
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远期汇票usance bill||bill at usance >!_Xgw  
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长期汇票long bill %uv?we7  
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短期汇票short bill ~|wbP6</:-  
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逾期汇票overdue bill .]aF 1}AI  
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宽限日期days of grace kB5.(O  
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电汇telegraphic transfer （T.T） 7d92Pe  
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邮汇postal order||postal note （Am.）||post office order||money order r>bJ%M}  
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本票promissory note （P/N） ;S xFp  
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押汇负责书||押汇保证书letter of hypothecation Scv#zuv_  
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副保||抵押品||付属担保物collateral security A.UUW  
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担保书trust receipt||letter of indemnity [] s^   
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承兑||认付acceptance xC C:BO`pw  
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单张承兑general acceptance VY)s+Bx  
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有条件承兑qualified acceptance kA7mLrON  
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附条件认付conditional acceptance soCi[j$lH  
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部分认付partial acceptance   N>>uCkC