[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。   D|LO!,=b  
会计报表statement of account p&<Ssc  
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往来帐目account current 
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现在往来帐||存款额current accout Ww]$zd-bo  
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销货帐account sales a1cX+{W  
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共同计算帐项joint account H%wB8Y ]  
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未决帐项outstanding account / G||_Hc  
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贷方帐项credit account||creditor account 5 D|#l*V  
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借方帐项debit account||debtor account n2U &}O  
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应付帐||应付未付帐account payable Oyl~j#h  
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应收帐||应收未收帐account receivable iM]O  
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新交易||新帐new account CNB weM  
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未决帐||老帐old account V._-iw]v  
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现金帐cash account )UR$VL  
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流水帐running account V.~kG ,Ht  
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暂记帐||未定帐suspense account MK#   
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过期帐||延滞帐overdue account||pastdue account !yNU-/K  
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杂项帐户sundry account d6i}xnmC  
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详细帐单||明细表detail account +)c<s3OCE  
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呆帐bad account bJ2-lU% ;2  
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会计项目title of account igu1s}F  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report ~}OaX+!  
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借贷细帐||交验帐account rendered DgEdV4@p  
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明细帐account stated Q<>u)%92@  
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与…银行开立一户头to open an account with ]ZLF=  
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与…银行建立交易to keep account with P$'PB*5d|  
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继续记帐to keep account ]Zb9F[  
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与…有交易to have an account with :{<|,3oNdR  
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作成会计帐||有往来帐项to make out an account with Xau%v5r  
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清算||清理债务to make up an account @+;.W>^h  
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清洁帐目||与…停止交易to close ones account with 9#[,{2pJr  
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结帐to close an account T6y~iNd<  
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清理未付款to ask an account||to demand an account U]pE{^\w  
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结清差额to balance the account with fFEB#l!oUb  
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清算to settle an account||to liquidate an account||to square an account O<fy^[r:`  
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审查帐目||监查帐目to audit an account E$_z BD%  
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检查帐目to examine an account =~s+<9c]  
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转入A的帐户to charge the amount to As account #6~KO7}  
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以计帐方式付款to pay on account ;t>4VA  
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代理某人||为某人on ones account||on account of one FD!8
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为自己计算||独立帐目on ones own account {nM1$  
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由某人收益并负风险on ones account and risk||for ones account and risk l(x0d  
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由某人负担for ones account||for account of one *Dq ++  
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按某人指示||列入某人帐户by order and for account of one WnGi;AGH=1  
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列入5月份帐目for May account M^OYQf  
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编入某中帐项下to pass to the account of||to place to the account of 5"G-r._  
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寄出清算书to send in an account||to send in render an account zC:Pg4=w]  
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支票薄cheque book `, ]ui*  
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支票陈票人cheque drawer gREk,4DAv  
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持票人cheque holder aeNbZpFQ  
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不记名支票cheque to bearer||bearer cheque PPFt p3C  
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记名支票||认人支票cheque to order B#IUSHC  
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到期支票antedated cheque (f_YgQEL  
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未到期支票postdated cheque C+M]"{Y+  
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保付支票certified cheque g5pFr=NV  
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未获兑现支票，退票returned cheque "P|n'Mx  
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横线支票crossed cheque }[lP^Qs  
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普通横线general crossing sCt)Yp+8}B  
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特别横线special crossing ))Z>$\<:  
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空白支票blank cheque h/|p`MP\1  
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失效支票，过期支票stale cheque >w7KOVbN3  
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普通支票open cheque BK=w'1U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `vOL3`P  
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支票换现金||兑现to cash a cheque t>?tW
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清理票款to clear a cheque ,I5SAd|dX  
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保证兑现to certify a cheque !*"fWahv  
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填写支票数额to fill up a cheque -c0ypz  
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支票上划线to cross a cheque 
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开发支票to make out a cheque \z0HHCn'"  
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签发支票，开立支票to draw a cheque||to issue a cheque X@DW1<wEt  
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透支支票to overdraw a cheque ^r&)@R$V  
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背书支票to endorse a cheque `nl n@ ;  
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请付票款||清付票款to pay a cheque||to honour a cheque BtC*]WB"_'  
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支票退票to dishonour a cheque = ,(TP  
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拒付支票to refuse a cheque !o / =,ZIx  
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拒付支票to stop payment of a cheque v.jxG{~.  
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提示要求付款to present for payment $0 olqt:  
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见票即付持票人payable to bearer @vt.Db  
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支付指定人payable to order H&)}Z6C"  
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已过期||无效out of date||stale VLez<Id9(  
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请给出票人R/D||refer to drawer vQljxRtW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q\N*)&Sd<M  
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文字与数字不一致words and figures differ o.{W_k/n  
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支票 *q=T1JY  
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时间已过account closed p0Jr{hM  
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更改处应加盖印章alterations require initials vYed_'_  
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时间已过effects not cleared :ky`)F`  
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停止付款payment stopped + >Wo:kp3  
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支票毁损cheque mutilated 7Sx|n}a-3  
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汇款||寄钱to remit||to send money aM}9ZurI  
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寄票供取款||支票支付to send a cheque for payment v:t;Uk^Y  
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寄款人a remitter gHg=G+Q@  
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收款人a remittee m'rDoly"62  
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国外汇票foreign Bill 6"&cQ>$xh  
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国内汇票inland Bill ,aP6ct   
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跟单汇票documentary bill {wqT$( (<  
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空头汇票accommodation bill eZ'8JU]  
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原始汇票original bill gR Lt0&Q~  
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改写||换新票据renewed bill ~y<0Cc3Vs  
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即期汇票sight bill||bill on demand r2-iISxg+  
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…days after date||…days after date…日后付款 Rl?1|$%  
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…months after date||…months after date…月后付款 ]Lv

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见票后…日付款…days after sight||…days sight *C_A(n5"V  
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见票后…月付款…months after sight||…months sight dxeiN#(XT  
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同组票据set of bills Ip t;NlR  
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单张汇票sola of exchange||sole of exchange H:.~! r  
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远期汇票usance bill||bill at usance +X WTu!  
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长期汇票long bill LUQ.=:mBR  
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短期汇票short bill hz/mNDE]  
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逾期汇票overdue bill Ii0\ Skb  
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宽限日期days of grace Xt$qjtVM  
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电汇telegraphic transfer （T.T） N@thew
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邮汇postal order||postal note （Am.）||post office order||money order m* 3ipI{h  
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本票promissory note （P/N） "](Q2  
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押汇负责书||押汇保证书letter of hypothecation JSUD$|RiJ  
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副保||抵押品||付属担保物collateral security P5my]4|x  
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担保书trust receipt||letter of indemnity 3P!OP{`  
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承兑||认付acceptance p@pb[Bx~[  
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单张承兑general acceptance A.*e8a/6X  
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有条件承兑qualified acceptance gw)z*3]~s  
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附条件认付conditional acceptance >r`O@`^U  
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部分认付partial acceptance   ou0TKE9 _