[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。   zBfBYhS-  
会计报表statement of account :Yqa[._AF  
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往来帐目account current :P~Owz  
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现在往来帐||存款额current accout PMcyQ2R->  
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销货帐account sales f_8~b0`  
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共同计算帐项joint account J)o%83//  
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未决帐项outstanding account CS49M  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account >Mn.|:DF]&  
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应付帐||应付未付帐account payable Hw? J1#1IE  
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应收帐||应收未收帐account receivable Qsa2iw{  

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新交易||新帐new account F<[8!^l(z  
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未决帐||老帐old account xlAaIo)T  
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现金帐cash account ?jbam!A  
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流水帐running account 2k_Bo~.  
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暂记帐||未定帐suspense account @OpcS>:R  
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过期帐||延滞帐overdue account||pastdue account mN{$z<r  
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杂项帐户sundry account kQ +   
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详细帐单||明细表detail account <:?&}'aA  
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呆帐bad account \vI_%su1N  
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会计项目title of account ^/c|s!U^  
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会计薄||帐薄account-book >,DR{A2hSB  
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营业报告书||损益计算表account of budiness||business report o` e~1  
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借贷细帐||交验帐account rendered txi m|)  
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明细帐account stated w:qwU\U>x  
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与…银行开立一户头to open an account with })J]D~!p  
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与…银行建立交易to keep account with
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继续记帐to keep account ZI8p(e  
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与…有交易to have an account with 2+|[e_  
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作成会计帐||有往来帐项to make out an account with n|(Y?`(  
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清算||清理债务to make up an account Z!*Wn`d-k  
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清洁帐目||与…停止交易to close ones account with `AY
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结帐to close an account PyIIdTm  
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清理未付款to ask an account||to demand an account p`Ax)L\f  
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结清差额to balance the account with 9HWtdJ+^C=  
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清算to settle an account||to liquidate an account||to square an account d'PjO-"g  
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审查帐目||监查帐目to audit an account ]>&au8  
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检查帐目to examine an account vWwp'q  
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转入A的帐户to charge the amount to As account |R DPx6!V  
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以计帐方式付款to pay on account !f j DO!,!  
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代理某人||为某人on ones account||on account of one B G/M3  
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为自己计算||独立帐目on ones own account k#&d`?X  
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由某人收益并负风险on ones account and risk||for ones account and risk {+!m]-s  
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由某人负担for ones account||for account of one `~
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按某人指示||列入某人帐户by order and for account of one Q!iM7C!8  
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列入5月份帐目for May account Gk g)\ 3  
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编入某中帐项下to pass to the account of||to place to the account of $i;%n1VBg  
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寄出清算书to send in an account||to send in render an account xy5&}_Y  
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支票薄cheque book _o`+c wc  
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支票陈票人cheque drawer Nk*d=vj  
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持票人cheque holder V(3^ev/  
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不记名支票cheque to bearer||bearer cheque 589hfET  
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记名支票||认人支票cheque to order %? -E)n[  
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到期支票antedated cheque EIQ`?8KSR  
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未到期支票postdated cheque [}:;B$,  
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保付支票certified cheque GWd71ZtFO  
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未获兑现支票，退票returned cheque %
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横线支票crossed cheque pY.R?\  
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普通横线general crossing t?1b(o
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特别横线special crossing R` g'WaDk  
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空白支票blank cheque '`+8'3K~E  
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失效支票，过期支票stale cheque C*X=nezq  
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普通支票open cheque )x5t']w`K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E4N/or  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XgI;2Be+&a  
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支票换现金||兑现to cash a cheque x$hT+z6DUC  
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清理票款to clear a cheque kk>z,A4 h_  
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保证兑现to certify a cheque v\lKY*@f  
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填写支票数额to fill up a cheque ?zuKVi?I  
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支票上划线to cross a cheque 8kLHQ0pmu  
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开发支票to make out a cheque }Uu#N H  
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签发支票，开立支票to draw a cheque||to issue a cheque z3c7  
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透支支票to overdraw a cheque k:F{U^!p|  
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背书支票to endorse a cheque Pcjrv:0$  
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请付票款||清付票款to pay a cheque||to honour a cheque 8VtRRtl  
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支票退票to dishonour a cheque }_BNi;H  
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拒付支票to refuse a cheque ;F_P<b 2  
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拒付支票to stop payment of a cheque ^xgqs $`7  
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提示要求付款to present for payment 6RG63+G  
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见票即付持票人payable to bearer gA`QV''/:  
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支付指定人payable to order 1?yj<^"  
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已过期||无效out of date||stale $Dd-2p  
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请给出票人R/D||refer to drawer 'N^*,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x4/{XRQ  
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文字与数字不一致words and figures differ C_'EO<w$  
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支票 ?"^{:~\N  
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时间已过account closed -Lq2K3JHyn  
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更改处应加盖印章alterations require initials SQhVdYU1'  
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时间已过effects not cleared j!y9E~Zz  
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停止付款payment stopped j RcE241  
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支票毁损cheque mutilated )bR0>3/  
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汇款||寄钱to remit||to send money <ch}]-_  
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寄票供取款||支票支付to send a cheque for payment &A*E)T#>#  
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寄款人a remitter oe.Jm#?2.  
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收款人a remittee uS,?oS  
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国外汇票foreign Bill ;y. ;U#O  
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国内汇票inland Bill bL`\l!qQx;  
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跟单汇票documentary bill Uz_p-J0  
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空头汇票accommodation bill l^ay*H  
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原始汇票original bill ZP!.C&O  
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改写||换新票据renewed bill vR:#g;mnk  
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即期汇票sight bill||bill on demand S+~;PmN9qL  
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…days after date||…days after date…日后付款 Ycm.qud ?  
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…months after date||…months after date…月后付款 )L6 it  
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见票后…日付款…days after sight||…days sight "lu^  
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见票后…月付款…months after sight||…months sight 6Aqv*<1=62  
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同组票据set of bills d*Su c  
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单张汇票sola of exchange||sole of exchange jZqa+nG51  
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远期汇票usance bill||bill at usance hz;SDaBA  
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长期汇票long bill y'8T=PqY[t  
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短期汇票short bill O}cfb4"  
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逾期汇票overdue bill A@lM=   
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宽限日期days of grace :jTbzDqQ  
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电汇telegraphic transfer （T.T） Y(rQ032s  
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邮汇postal order||postal note （Am.）||post office order||money order r\b$/:y<e  
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本票promissory note （P/N） CWp>8@v  
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押汇负责书||押汇保证书letter of hypothecation ?=iy 6q  
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副保||抵押品||付属担保物collateral security 6S%KUFB+e  
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担保书trust receipt||letter of indemnity :8)3t! A  
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承兑||认付acceptance )buy2#8UW  
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单张承兑general acceptance sDHFZ:W  
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有条件承兑qualified acceptance gavf$be  
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附条件认付conditional acceptance 5X-d,8{w _  
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部分认付partial acceptance   &eg@ZnPn