[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。   7Jk.U=vY  
会计报表statement of account = '[@UVH(Z  
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往来帐目account current |Q dS;  
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现在往来帐||存款额current accout |HLh?AcX  
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销货帐account sales E J1:N*BA  
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共同计算帐项joint account sr4K-|@  
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未决帐项outstanding account jBM>Pe^`3  
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贷方帐项credit account||creditor account W7 $yE},
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借方帐项debit account||debtor account +e\u4k{3V  
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应付帐||应付未付帐account payable `?:'_Ki  
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应收帐||应收未收帐account receivable &nq[Vy0kO4  
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新交易||新帐new account (/^&3xs9  
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未决帐||老帐old account z9gZ/d   
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现金帐cash account W\Gg!XsLk  
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流水帐running account !vU[V,~  
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暂记帐||未定帐suspense account (mzyA%;W  
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过期帐||延滞帐overdue account||pastdue account F>&8b^v bn  
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杂项帐户sundry account ,HkJ.6KF  
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详细帐单||明细表detail account rC'97`!K  
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呆帐bad account /rquI y^  
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会计项目title of account $(GXlhA  
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会计薄||帐薄account-book m49)cK?  
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营业报告书||损益计算表account of budiness||business report   G=wJz  
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借贷细帐||交验帐account rendered 3t8VH`!mL{  
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明细帐account stated f i1tF/`  
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与…银行开立一户头to open an account with m'Ran3rp  
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与…银行建立交易to keep account with :X+7}!Wlo  
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继续记帐to keep account
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与…有交易to have an account with wD4Kil=v  
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作成会计帐||有往来帐项to make out an account with t}+P|$[  
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清算||清理债务to make up an account 6VW&An[6r  
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清洁帐目||与…停止交易to close ones account with BVU>M*k  
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结帐to close an account & Yb !j  
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清理未付款to ask an account||to demand an account |bDUekjR  
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结清差额to balance the account with C8ek{o)%W  
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清算to settle an account||to liquidate an account||to square an account s,Azcqem  
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审查帐目||监查帐目to audit an account U4M}E h8  
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检查帐目to examine an account JS$ojL^  
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转入A的帐户to charge the amount to As account As{"B  
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以计帐方式付款to pay on account Nux   
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代理某人||为某人on ones account||on account of one _TntZv.?  
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为自己计算||独立帐目on ones own account O#MaZ.=  
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由某人收益并负风险on ones account and risk||for ones account and risk /#}o19(-d  
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由某人负担for ones account||for account of one g286 P_a`*  
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按某人指示||列入某人帐户by order and for account of one F/ o }5H  
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列入5月份帐目for May account l=UXikx  
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编入某中帐项下to pass to the account of||to place to the account of m`BE{%  
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寄出清算书to send in an account||to send in render an account ?t)Mt]("  
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支票薄cheque book ZZM;%i-B  
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支票陈票人cheque drawer \NZ@>on  
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持票人cheque holder 0YZ66VN!  
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不记名支票cheque to bearer||bearer cheque v:"Y  
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记名支票||认人支票cheque to order `-MCI)Fq_R  
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到期支票antedated cheque i0u`J  
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未到期支票postdated cheque +~EnrrT+W  
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保付支票certified cheque /[5\T2GI  
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未获兑现支票，退票returned cheque Wcbm,O4u  
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横线支票crossed cheque 85q!FpuH  
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普通横线general crossing cd`P'GDF  
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特别横线special crossing |9Y~
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空白支票blank cheque (G~ME>  
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失效支票，过期支票stale cheque C)~%(< D  
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普通支票open cheque HIUP =/x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z{gDE o)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A8k$.E  
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支票换现金||兑现to cash a cheque )`S5>[6  
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清理票款to clear a cheque Bc`L]<  
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保证兑现to certify a cheque 7+Nl)d:CJ  
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填写支票数额to fill up a cheque X5-[v(/]  
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支票上划线to cross a cheque FbH@qHSH  
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开发支票to make out a cheque )TBm?VMe  
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签发支票，开立支票to draw a cheque||to issue a cheque @i#=1)Ze  
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透支支票to overdraw a cheque b8[ ayy  
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背书支票to endorse a cheque vst;G-ys  
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请付票款||清付票款to pay a cheque||to honour a cheque n?S)H=  
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支票退票to dishonour a cheque oW>e.}d!  
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拒付支票to refuse a cheque O7od2fV(i7  
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拒付支票to stop payment of a cheque .&Sjazk0XO  
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提示要求付款to present for payment #WE lL2&  
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见票即付持票人payable to bearer S2 P9C"  
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支付指定人payable to order tiRi_  
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已过期||无效out of date||stale _UbyhBl  
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请给出票人R/D||refer to drawer Y$fF"pG?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +JB*1dz>8  
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文字与数字不一致words and figures differ D+h`Z]"|  
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支票 DtZ7UX\P  
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时间已过account closed N0YJ'.=8,  
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更改处应加盖印章alterations require initials Vp8!-[R  
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时间已过effects not cleared +1eb@bX  
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停止付款payment stopped I=k`VId:  
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支票毁损cheque mutilated hgdr\ F  
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汇款||寄钱to remit||to send money Enh rkk  
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寄票供取款||支票支付to send a cheque for payment OuB[[L  
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寄款人a remitter eM^Y  
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收款人a remittee D ~NWP%H  
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国外汇票foreign Bill }vW3<|z  
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国内汇票inland Bill wOR#sp&  
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跟单汇票documentary bill 22D,,nC0+=  
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空头汇票accommodation bill -raZ6?Zjc  
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原始汇票original bill ^ANz=`N5,  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand T!Uf PfEI  
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…days after date||…days after date…日后付款 15!b]':  
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…months after date||…months after date…月后付款 "'6R|<u=:  
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见票后…日付款…days after sight||…days sight qAuq2pHA+d  
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见票后…月付款…months after sight||…months sight 8hvh xp  
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同组票据set of bills bl;v^ HR0)  
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单张汇票sola of exchange||sole of exchange *w
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远期汇票usance bill||bill at usance Jf8AKj3  
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长期汇票long bill ^b(>Bg)T  
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短期汇票short bill 8^dsx1U#  
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逾期汇票overdue bill ,
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宽限日期days of grace 4WV)&50  
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电汇telegraphic transfer （T.T） QYTwGThWR  
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邮汇postal order||postal note （Am.）||post office order||money order [u2)kH$  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation rfNt  
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副保||抵押品||付属担保物collateral security DweWFipyPi  
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担保书trust receipt||letter of indemnity yw;!KU
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承兑||认付acceptance %lU$;cY  
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单张承兑general acceptance
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有条件承兑qualified acceptance 4&/-xg87(  
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附条件认付conditional acceptance :q4Mn r  
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部分认付partial acceptance   Om0S^4y]x