[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。   %zN~%mJ
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会计报表statement of account M4e8PRlI  
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往来帐目account current }[y_Fr0  
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现在往来帐||存款额current accout @x r}(.  

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销货帐account sales 1aezlDc*  
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共同计算帐项joint account Ue=1NnRDkA  
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未决帐项outstanding account b@B\2BT  
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贷方帐项credit account||creditor account ~JB4s%&  
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借方帐项debit account||debtor account b<BkI""b  
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应付帐||应付未付帐account payable !!6g<S7)  
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应收帐||应收未收帐account receivable  *LQt=~  
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新交易||新帐new account _8wT4|z5  
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未决帐||老帐old account bLO^5`6  
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现金帐cash account A s8IjGNs{  
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流水帐running account rGzGbI=   
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暂记帐||未定帐suspense account c22L]Sxo  
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过期帐||延滞帐overdue account||pastdue account e*39/B0S  
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杂项帐户sundry account tw<}7l_>Au  
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详细帐单||明细表detail account D\ P-|}  
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呆帐bad account l'?(4N  
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会计项目title of account +`TwBN,kp-  
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会计薄||帐薄account-book n0w0]dJ&lc  
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营业报告书||损益计算表account of budiness||business report `Wu.wx  
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借贷细帐||交验帐account rendered OJs s  
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明细帐account stated J!iKW  
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与…银行开立一户头to open an account with m!:sDQn{3  
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与…银行建立交易to keep account with c B7'>L  
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继续记帐to keep account ?YnB:z*eV  
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与…有交易to have an account with CPu~^ik  
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作成会计帐||有往来帐项to make out an account with Xl /2-'4  
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清算||清理债务to make up an account ^j7]> I  
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清洁帐目||与…停止交易to close ones account with rq^VOK
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结帐to close an account |3 v+&eVi  
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清理未付款to ask an account||to demand an account Dqm;twd>  
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结清差额to balance the account with x: 2 o$+v3  
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清算to settle an account||to liquidate an account||to square an account *@[+C~U  
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审查帐目||监查帐目to audit an account yx/.4DW1Ua  
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检查帐目to examine an account "9!CsloWhz  
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转入A的帐户to charge the amount to As account `r.  
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以计帐方式付款to pay on account VseeU;q
 
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代理某人||为某人on ones account||on account of one ^0T[V-PgiD  
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为自己计算||独立帐目on ones own account C\; $RH  
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由某人收益并负风险on ones account and risk||for ones account and risk g=x1}nm  
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由某人负担for ones account||for account of one dE|luN~  
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按某人指示||列入某人帐户by order and for account of one XpibI3:<  
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列入5月份帐目for May account IRl(H_.  
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编入某中帐项下to pass to the account of||to place to the account of g\f oBK:GE  
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寄出清算书to send in an account||to send in render an account j\.\ePmk]  
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支票薄cheque book p) ea1j>N  
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支票陈票人cheque drawer Z@bGLS  
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持票人cheque holder cWNWgdk,`V  
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不记名支票cheque to bearer||bearer cheque Z* L{;  
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记名支票||认人支票cheque to order 58H%#3Fy  
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到期支票antedated cheque Ar VNynQ  
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未到期支票postdated cheque #-Ad0/  
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保付支票certified cheque K:g:GEDgf  
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未获兑现支票，退票returned cheque a4L0
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横线支票crossed cheque L c:DJA  
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普通横线general crossing f8'$Mn,  
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特别横线special crossing U DC>iHt  
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空白支票blank cheque ^3:DeZf!u  
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失效支票，过期支票stale cheque 2!4.L&Ki  
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普通支票open cheque ]O;Hlty(g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hw"UJP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #Rkldv'  
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支票换现金||兑现to cash a cheque @-ma_0cZQ  
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清理票款to clear a cheque !j3V'XU#Zn  
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保证兑现to certify a cheque 4#qjRmt  
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填写支票数额to fill up a cheque m7XJe[O  
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支票上划线to cross a cheque P'Fy,fNg  
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开发支票to make out a cheque h]94\XQ>$  
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签发支票，开立支票to draw a cheque||to issue a cheque -%=StWdb   
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透支支票to overdraw a cheque W7as=+;X  
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背书支票to endorse a cheque 0<L@f=i  
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请付票款||清付票款to pay a cheque||to honour a cheque Uc0AsUu}?  
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支票退票to dishonour a cheque HHZ!mYr  
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拒付支票to refuse a cheque Hcd>\0  
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拒付支票to stop payment of a cheque 3i(k6)H$4  
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提示要求付款to present for payment cM4?Ggn  
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见票即付持票人payable to bearer Q]xW}5 /  
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支付指定人payable to order TiBE9  
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已过期||无效out of date||stale 3R#<9 O  
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请给出票人R/D||refer to drawer 6 qKIz{;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Aq'%a)Y2  
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文字与数字不一致words and figures differ iKabo,~  
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支票 A[ iPs9  
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时间已过account closed Xi{(1o4%  
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更改处应加盖印章alterations require initials ESrWRO f9  
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时间已过effects not cleared CQ( @7  
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停止付款payment stopped GC\/B0!  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money &V:dcJ^Q  
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寄票供取款||支票支付to send a cheque for payment y*(YZzF  
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寄款人a remitter XGoy#h  
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收款人a remittee ".0W8=  
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国外汇票foreign Bill c~'kW`sNV  
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国内汇票inland Bill J7_H.RPa  
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跟单汇票documentary bill Xdq, =;  
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空头汇票accommodation bill ~tLR  
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原始汇票original bill ??m7xH5u1  
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改写||换新票据renewed bill Y2X1!Em>B  
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即期汇票sight bill||bill on demand /=@vG Vp6  
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…days after date||…days after date…日后付款 V)2_T!e%*  
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…months after date||…months after date…月后付款 \`zG`f  
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见票后…日付款…days after sight||…days sight A7C+&I!L  
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见票后…月付款…months after sight||…months sight 9@Sb! 9h  
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同组票据set of bills F?} *ovy  
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单张汇票sola of exchange||sole of exchange C[nr>  
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远期汇票usance bill||bill at usance WWcm(q=  
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长期汇票long bill ;lH,bX~5  
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短期汇票short bill xqWrW)  
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逾期汇票overdue bill !*Z)[[  
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宽限日期days of grace +Z&&H'xD  
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电汇telegraphic transfer （T.T） $a*Q).^  
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邮汇postal order||postal note （Am.）||post office order||money order ,35:Srf|  
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本票promissory note （P/N） d)1sP0Z_@  
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押汇负责书||押汇保证书letter of hypothecation ws2j:B  
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副保||抵押品||付属担保物collateral security #X@<U <R  
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担保书trust receipt||letter of indemnity bOSYr<R&  
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承兑||认付acceptance q8xc70: R  
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单张承兑general acceptance 76_8e{zbr  
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有条件承兑qualified acceptance N<Z)b!o%u  
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附条件认付conditional acceptance @t;O"q'|  
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部分认付partial acceptance   J'&B:PZObB