[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。   Jp"yb`w  
会计报表statement of account &M{;[O{  
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往来帐目account current DPr~DO`b  
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现在往来帐||存款额current accout $8WWN} OC  
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销货帐account sales :}z`4S@b  
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共同计算帐项joint account =SD^Jl{H  
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未决帐项outstanding account |y pXO3  
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贷方帐项credit account||creditor account +{0v@6<(02  
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借方帐项debit account||debtor account 0D Lw  
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应付帐||应付未付帐account payable (hEg
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应收帐||应收未收帐account receivable Xdf4%/Op  
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新交易||新帐new account /DjsnU~3  
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未决帐||老帐old account rp+]f\]h  
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现金帐cash account ut#pg+#Q  
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流水帐running account 2Z5_@Y  
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暂记帐||未定帐suspense account JfY(};&  

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过期帐||延滞帐overdue account||pastdue account +u&[ j/  
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杂项帐户sundry account &>B"/z  
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详细帐单||明细表detail account vw4b@v-XQ3  
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呆帐bad account \Z,{De%  
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会计项目title of account <_ENC>NP  
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会计薄||帐薄account-book oR,6esA+6n  
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营业报告书||损益计算表account of budiness||business report %<x!mE x  
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借贷细帐||交验帐account rendered %1:caa@_p  
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明细帐account stated NPrLM5  
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与…银行开立一户头to open an account with g&85L$   
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与…银行建立交易to keep account with *m^\&  
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继续记帐to keep account DJ@n$G`^^  
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与…有交易to have an account with Qj;{Z*l%+  
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作成会计帐||有往来帐项to make out an account with i/
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清算||清理债务to make up an account 4$[o;t>  
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清洁帐目||与…停止交易to close ones account with } P ,"  
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结帐to close an account %&yPl{  
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清理未付款to ask an account||to demand an account '2*OrY  
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结清差额to balance the account with 1wKXOy=v0  
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清算to settle an account||to liquidate an account||to square an account 5tQz! M  
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审查帐目||监查帐目to audit an account 3X`9&0:j%  
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检查帐目to examine an account oT):#,s  
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转入A的帐户to charge the amount to As account {fzX2qMZ]  
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以计帐方式付款to pay on account FN-/~Su~J  
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代理某人||为某人on ones account||on account of one sv%X8   
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为自己计算||独立帐目on ones own account 9{jMO  
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由某人收益并负风险on ones account and risk||for ones account and risk bE !SW2:M  
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由某人负担for ones account||for account of one ZL6 HD n!  
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按某人指示||列入某人帐户by order and for account of one NZvgkci_(u  
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列入5月份帐目for May account L3, /7  
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编入某中帐项下to pass to the account of||to place to the account of `MOw\Z)..  
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寄出清算书to send in an account||to send in render an account !cyrt<  
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支票薄cheque book |2j,
  
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支票陈票人cheque drawer Tz @=N]D  
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持票人cheque holder {cXr!N^K  
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不记名支票cheque to bearer||bearer cheque tAAMSb9[d  
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记名支票||认人支票cheque to order HOP*QX8C%  
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到期支票antedated cheque !Y~UO)u2  
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未到期支票postdated cheque |R}=HsYey  
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保付支票certified cheque S^rf^%  
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未获兑现支票，退票returned cheque |MwV4^  
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横线支票crossed cheque ;,f\Wf"BW  
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普通横线general crossing m!<HZvq?vf  
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特别横线special crossing 47q> q  
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空白支票blank cheque !.vyzCJTzB  
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失效支票，过期支票stale cheque Z8SwW<{ $  
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普通支票open cheque U{2xgNJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eEZgG=s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )3h\QE!z  
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支票换现金||兑现to cash a cheque <M:BN6-yG  
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清理票款to clear a cheque y'2|E+*V  
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保证兑现to certify a cheque @| z _&E  
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填写支票数额to fill up a cheque h:4(Gm;  
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支票上划线to cross a cheque o~LJ+m6-)  
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开发支票to make out a cheque +x%u?ZR  
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签发支票，开立支票to draw a cheque||to issue a cheque `J.,dqGb  
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透支支票to overdraw a cheque Cut~k"lv  
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背书支票to endorse a cheque "| '~y}v_  
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请付票款||清付票款to pay a cheque||to honour a cheque u({^8: AYu  
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支票退票to dishonour a cheque (5$Ge$  
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拒付支票to refuse a cheque =R5W KX  
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拒付支票to stop payment of a cheque 5IU!BQU  
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提示要求付款to present for payment 'w:ugb9]  
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见票即付持票人payable to bearer <'=!f6Wh  
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支付指定人payable to order fN2Sio:  

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已过期||无效out of date||stale bm#5bhX\|  
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请给出票人R/D||refer to drawer k+_>`Gre}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CPZ{  
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文字与数字不一致words and figures differ G2`YZ\  
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支票 "dpjxH=xO  
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时间已过account closed NDRDPD  
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更改处应加盖印章alterations require initials xh;gAh5n  
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时间已过effects not cleared vU%o5y :  
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停止付款payment stopped /3)\^Pof  
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支票毁损cheque mutilated  ]j0+4w  
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汇款||寄钱to remit||to send money r (m3"Xu6O  
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寄票供取款||支票支付to send a cheque for payment "nr?WcA  
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寄款人a remitter N:|``n>  
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收款人a remittee =?|$}vDO[  
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国外汇票foreign Bill ksq4t  
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国内汇票inland Bill [%^0L~:  
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跟单汇票documentary bill M*k,M=sX  
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空头汇票accommodation bill 7Td 9mkO  
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原始汇票original bill G#Bm ">+  
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改写||换新票据renewed bill 2aTq?ZR|8A  
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即期汇票sight bill||bill on demand mfj%-)l9  
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…days after date||…days after date…日后付款 w3i74C& 0  
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…months after date||…months after date…月后付款 \DlMOG  
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见票后…日付款…days after sight||…days sight cY+fZ=  
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见票后…月付款…months after sight||…months sight W)Mz1v #s  
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同组票据set of bills z(,j)".  
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单张汇票sola of exchange||sole of exchange ;Tk/}Od!VN  
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远期汇票usance bill||bill at usance 'b"7Lzp2  
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长期汇票long bill ' Hj([N  
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短期汇票short bill fHwS12SB  
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逾期汇票overdue bill g0QYBrp  
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宽限日期days of grace "5ISKuL  
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电汇telegraphic transfer （T.T） s
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邮汇postal order||postal note （Am.）||post office order||money order N_FjEZpX  
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本票promissory note （P/N） xFIzq  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security }Q\+w,pJgN  
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担保书trust receipt||letter of indemnity '~7zeZ'  
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承兑||认付acceptance  >T:0  
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单张承兑general acceptance Y]`o-
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有条件承兑qualified acceptance  8}AWU  
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附条件认付conditional acceptance .r- Zz3  
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部分认付partial acceptance   z6,E}
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