[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。   9p\wTzA  
会计报表statement of account x+*L5$;h  
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往来帐目account current mb~=Xy k&  
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现在往来帐||存款额current accout z5yb$-j  
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销货帐account sales ghJ,s|lH  
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共同计算帐项joint account iQm.]A  
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未决帐项outstanding account JW%/^'  
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贷方帐项credit account||creditor account 1 ~B<  
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借方帐项debit account||debtor account m>abK@5na  
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应付帐||应付未付帐account payable P+;CE|J`X  
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应收帐||应收未收帐account receivable e$ XY\{  
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新交易||新帐new account OZ>)sL  
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未决帐||老帐old account ~<2 IIR$H  
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现金帐cash account mX<Fuu}E*Z  
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流水帐running account 68koQgI[^  
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暂记帐||未定帐suspense account 3wN?|N   
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过期帐||延滞帐overdue account||pastdue account @pF fpHq?>  
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杂项帐户sundry account hzT{3YtY2  
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详细帐单||明细表detail account &v5G92  
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呆帐bad account F_A%8)N  
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会计项目title of account EJf#f
 

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会计薄||帐薄account-book S~@r  
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营业报告书||损益计算表account of budiness||business report o!aLZ3#X  
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借贷细帐||交验帐account rendered z%(Fo2)^  
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明细帐account stated XDPL;(?  
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与…银行开立一户头to open an account with &&[zT/]P  
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与…银行建立交易to keep account with n[!
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继续记帐to keep account # ;K,,ku x  
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与…有交易to have an account with |xn#\epy@  
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作成会计帐||有往来帐项to make out an account with v=!YfAn  
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清算||清理债务to make up an account XAe\s`  
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清洁帐目||与…停止交易to close ones account with "e 1wr  
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结帐to close an account !xu9+{-  
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清理未付款to ask an account||to demand an account lwc5S`"  
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结清差额to balance the account with w/W7N  
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清算to settle an account||to liquidate an account||to square an account 8'A72*dhX  
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审查帐目||监查帐目to audit an account >{C\H.N  
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检查帐目to examine an account &SH1q_&BQ  
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转入A的帐户to charge the amount to As account b7HffO O  
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以计帐方式付款to pay on account ]N^*tO  
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代理某人||为某人on ones account||on account of one & ze>X  
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为自己计算||独立帐目on ones own account G,XPT,:%  
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由某人收益并负风险on ones account and risk||for ones account and risk yHeEobvb  
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由某人负担for ones account||for account of one $g10vF3  
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按某人指示||列入某人帐户by order and for account of one [q*%U4qGO  
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列入5月份帐目for May account C[uOReo  
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编入某中帐项下to pass to the account of||to place to the account of yClx` S(  
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寄出清算书to send in an account||to send in render an account (:pq77  
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支票薄cheque book Ju2l?RrX  
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支票陈票人cheque drawer 1f'Hif*r_X  
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持票人cheque holder }8-\A7T  
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不记名支票cheque to bearer||bearer cheque w|[RDaAb  
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记名支票||认人支票cheque to order 6K`c/)  
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到期支票antedated cheque fBn"kr;  
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未到期支票postdated cheque }A=y=+4j  
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保付支票certified cheque TjMe?p  
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未获兑现支票，退票returned cheque OLGBt  
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横线支票crossed cheque 9>zcBG8f  
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普通横线general crossing =<r8fXWZ  
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特别横线special crossing Wz4&7KY Y  
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空白支票blank cheque >d"3<S ;b  
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失效支票，过期支票stale cheque FLg*R/  
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普通支票open cheque ih,%i4<}6m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Pq*s{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dzK{ Z  
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支票换现金||兑现to cash a cheque ?D,=37  
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清理票款to clear a cheque +3s%E{  
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保证兑现to certify a cheque U
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填写支票数额to fill up a cheque t8^m`W  
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支票上划线to cross a cheque tiN?/  
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开发支票to make out a cheque Z/rP"|EuQ  
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签发支票，开立支票to draw a cheque||to issue a cheque 0]D0{6x 8  
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透支支票to overdraw a cheque TO%dw^{_`  
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背书支票to endorse a cheque OL_{_K(w  
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请付票款||清付票款to pay a cheque||to honour a cheque AeAp0cbet  
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支票退票to dishonour a cheque [AV4m   
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拒付支票to refuse a cheque i#%aTRKHd6  
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拒付支票to stop payment of a cheque nx0K$Ptq  
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提示要求付款to present for payment eAPXWWAZJ1  
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见票即付持票人payable to bearer g/13~UM\  
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支付指定人payable to order tH'2
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已过期||无效out of date||stale r,_?F7  
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请给出票人R/D||refer to drawer xeGb?DPu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I@\OaUGr+  
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文字与数字不一致words and figures differ Rb
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支票 %c[V  
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时间已过account closed =~p>`nV  
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更改处应加盖印章alterations require initials TwgrRtj'  
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时间已过effects not cleared 4V~?.  
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停止付款payment stopped '}Ri`  
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支票毁损cheque mutilated IIyI=WlpG  
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汇款||寄钱to remit||to send money VcoOeAKL  
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寄票供取款||支票支付to send a cheque for payment Ge<nxl<Bd  
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寄款人a remitter 'R_g">B.  
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收款人a remittee 7k8pZ  
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国外汇票foreign Bill L5,NP5RC  
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国内汇票inland Bill ` Jdb;  
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跟单汇票documentary bill tToTx f~  
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空头汇票accommodation bill J_;o|gqX  
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原始汇票original bill V5rST +  
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改写||换新票据renewed bill s)pbS}L  
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即期汇票sight bill||bill on demand F|!){=   
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…days after date||…days after date…日后付款 |)*fRL,  
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…months after date||…months after date…月后付款 j}C}:\-fY  
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见票后…日付款…days after sight||…days sight _D+J!f^  
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见票后…月付款…months after sight||…months sight <q@a~'Ai?!  
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同组票据set of bills H7DJ~z~J  
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单张汇票sola of exchange||sole of exchange k1D@fiz  
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远期汇票usance bill||bill at usance h[@tZ(jrY  
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长期汇票long bill XY3v_5~/1F  
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短期汇票short bill }|8_9Rx0*  
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逾期汇票overdue bill z\%67C  
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宽限日期days of grace 1^}[&ar  
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电汇telegraphic transfer （T.T） DBr ZzA  
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邮汇postal order||postal note （Am.）||post office order||money order %2{%Obp'  
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本票promissory note （P/N） ?WqT[MnK  
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押汇负责书||押汇保证书letter of hypothecation Ss ou  

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副保||抵押品||付属担保物collateral security `n@*{J8  
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担保书trust receipt||letter of indemnity SVh 7zh  
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承兑||认付acceptance deV  8  
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单张承兑general acceptance 7'W%blg !V  
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有条件承兑qualified acceptance ZQ%'`q\c  
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附条件认付conditional acceptance vyK7I%T'R  
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部分认付partial acceptance   K WowN;