[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。   b3%x&H<j  
会计报表statement of account Bg),Q8\I  
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往来帐目account current ei4LE XQ16  
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现在往来帐||存款额current accout 48wt  
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销货帐account sales Q`*U U82!  
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共同计算帐项joint account _b<;n|^  
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未决帐项outstanding account A M=,:k$  
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贷方帐项credit account||creditor account 02Vfg42  
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借方帐项debit account||debtor account L91vp'+ 2  
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应付帐||应付未付帐account payable JRC2+BU /  
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应收帐||应收未收帐account receivable 'GezIIaH  
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新交易||新帐new account jywS<9 c@  
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未决帐||老帐old account *@bz<{!  
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现金帐cash account <5%*
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流水帐running account ^[SW07o~  
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暂记帐||未定帐suspense account Q4 &P\V  
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过期帐||延滞帐overdue account||pastdue account yKUxjb^b\  
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杂项帐户sundry account 6p  }a!  
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详细帐单||明细表detail account 7:F0?l*  
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呆帐bad account ;UXV!8SM  
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会计项目title of account #Pk{emYW  
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会计薄||帐薄account-book T^]]z}k  
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营业报告书||损益计算表account of budiness||business report VF11eZ"  
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借贷细帐||交验帐account rendered Z1
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明细帐account stated Ga9iPv  
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与…银行开立一户头to open an account with HfH+U&  
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与…银行建立交易to keep account with rD$5]%Y  
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继续记帐to keep account 9$U>St  
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与…有交易to have an account with <,p$eQ)T%  
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作成会计帐||有往来帐项to make out an account with D@sMCR  
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清算||清理债务to make up an account +W1l9n*  
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清洁帐目||与…停止交易to close ones account with ER-Xd9R  
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结帐to close an account xzz@Wc^_  
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清理未付款to ask an account||to demand an account X`v6gv5qj  
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结清差额to balance the account with bg9_$laDi  
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清算to settle an account||to liquidate an account||to square an account .ozBa778u
 
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审查帐目||监查帐目to audit an account nx`W!|g$`  
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检查帐目to examine an account >4>. Ycp  
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转入A的帐户to charge the amount to As account eon(C|S7eK  
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以计帐方式付款to pay on account n#GHa>p.-  
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代理某人||为某人on ones account||on account of one 86&r;c:  
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为自己计算||独立帐目on ones own account I.6#>=  
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由某人收益并负风险on ones account and risk||for ones account and risk HwMe^
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由某人负担for ones account||for account of one Q6X}R,KA1  
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按某人指示||列入某人帐户by order and for account of one ,n5 [Y)  
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列入5月份帐目for May account $/JnYkL{m  
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编入某中帐项下to pass to the account of||to place to the account of w$I$xup  
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寄出清算书to send in an account||to send in render an account n-lDE}K9%B  
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支票薄cheque book dNs<`2
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支票陈票人cheque drawer :}w^-I"  
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持票人cheque holder h@?BA<'S  

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不记名支票cheque to bearer||bearer cheque |a Ht6F  
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记名支票||认人支票cheque to order d`+cNKf  
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到期支票antedated cheque =G2A Ufn  
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未到期支票postdated cheque .!J,9PE  
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保付支票certified cheque |LDo<pE*V4  
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未获兑现支票，退票returned cheque mM7S9^<UH  
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横线支票crossed cheque U8KEg)Msk  
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普通横线general crossing vb.`rj6  
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特别横线special crossing =p)Wxk  
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空白支票blank cheque "syf@[tz7  
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失效支票，过期支票stale cheque lLT;V2=osX  
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普通支票open cheque h&vq}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1qb
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h30~2]hH  
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支票换现金||兑现to cash a cheque ;%#@vXH[Oo  
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清理票款to clear a cheque $N=A,S  
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保证兑现to certify a cheque t\]CdH`+  
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填写支票数额to fill up a cheque ('xu2 ;<  
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支票上划线to cross a cheque ?iUAzM8  
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开发支票to make out a cheque gR(*lXm5w  
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签发支票，开立支票to draw a cheque||to issue a cheque 1DGVAIcD  
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透支支票to overdraw a cheque 'UT 4x9&z  
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背书支票to endorse a cheque j+J)S1  
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请付票款||清付票款to pay a cheque||to honour a cheque zie])_8|h  
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支票退票to dishonour a cheque M\8FjJ>9  
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拒付支票to refuse a cheque ZQnJTS+Rd  
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拒付支票to stop payment of a cheque n\.K:t[ :  
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提示要求付款to present for payment >RBq&'f  
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见票即付持票人payable to bearer Y+V*$73`  
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支付指定人payable to order McxJ C<  
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已过期||无效out of date||stale nV McHN   
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请给出票人R/D||refer to drawer l?a(=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7l7eUy/z  
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文字与数字不一致words and figures differ }o=R7n%  
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时间已过account closed rd0BvQ9TK  
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更改处应加盖印章alterations require initials v=i[s  
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时间已过effects not cleared 05DK-Wh?  
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停止付款payment stopped 5p94b*l  
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支票毁损cheque mutilated }/(fe`7:  
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汇款||寄钱to remit||to send money n9t8RcJS:  
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寄票供取款||支票支付to send a cheque for payment bX|Z||img  

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寄款人a remitter kIrME:  
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收款人a remittee e]uk}#4  
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国外汇票foreign Bill 3UslVj1u  
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国内汇票inland Bill Ct|iZLh`j  
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跟单汇票documentary bill L:XnW1(Or  
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空头汇票accommodation bill $w)y
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原始汇票original bill h.sH:]Z  
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改写||换新票据renewed bill -PBm@}*  
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即期汇票sight bill||bill on demand ]6GdB3?UVM  
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…days after date||…days after date…日后付款 3-lJ]7OT  
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…months after date||…months after date…月后付款 Eu l,1yR  
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见票后…日付款…days after sight||…days sight q$(aMO&J  
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见票后…月付款…months after sight||…months sight %qV=PC  
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同组票据set of bills l"W9uS;\T  
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单张汇票sola of exchange||sole of exchange D\}^<HW  
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远期汇票usance bill||bill at usance ;ug&v C  
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长期汇票long bill a:r8Jzr  
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短期汇票short bill 9E'fM  
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逾期汇票overdue bill /x c<&  
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宽限日期days of grace v8Vw.Ce`f  
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电汇telegraphic transfer （T.T） VCSHq&p8  
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邮汇postal order||postal note （Am.）||post office order||money order Ebw1 %W KC  
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本票promissory note （P/N） "(zvI>A  
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押汇负责书||押汇保证书letter of hypothecation 4[m})X2(  
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副保||抵押品||付属担保物collateral security #5)0~4%l  
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担保书trust receipt||letter of indemnity ]L+YnZ?6  
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承兑||认付acceptance ,5!&}  
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单张承兑general acceptance .1n=&d|  
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有条件承兑qualified acceptance mN^ w?R41m  
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附条件认付conditional acceptance 8Na.H::cZ  
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部分认付partial acceptance   er@"4R0