[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。   v&xhS yZ  
会计报表statement of account =j8g6#'u  
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往来帐目account current *s!T$oc  
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现在往来帐||存款额current accout Q'rX]kk_  
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销货帐account sales ^NrC8,p  
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共同计算帐项joint account ^F-AZP /5F  
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未决帐项outstanding account RY~mQ  

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贷方帐项credit account||creditor account LP}j0)n  
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借方帐项debit account||debtor account 2~@Cj@P]  
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应付帐||应付未付帐account payable `W %R  
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应收帐||应收未收帐account receivable .7n`]S/  
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新交易||新帐new account 5I0j>{U&  
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未决帐||老帐old account SoB6 F9  
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现金帐cash account %F]:nk`  
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流水帐running account TL([hR _  
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暂记帐||未定帐suspense account \_|r>vQ  
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过期帐||延滞帐overdue account||pastdue account |3 v+&eVi  
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杂项帐户sundry account o*s3"Ib  
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详细帐单||明细表detail account 0/zgjT|fe  
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呆帐bad account xMo'SpVz:  
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会计项目title of account SgY\h{{sP  
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会计薄||帐薄account-book n}4Lq^$  
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营业报告书||损益计算表account of budiness||business report f}+8m .g2  
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借贷细帐||交验帐account rendered 3ypf_]<  
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明细帐account stated u YJL^I8M'  
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与…银行开立一户头to open an account with  F K|q*  
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与…银行建立交易to keep account with XGMO~8 3  
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继续记帐to keep account P};GcV-  
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与…有交易to have an account with -87]$ ax  
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作成会计帐||有往来帐项to make out an account with z7um
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清算||清理债务to make up an account APT/z0X>  
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清洁帐目||与…停止交易to close ones account with h5.AM?*TNd  
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结帐to close an account \Yd 0oe82  
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清理未付款to ask an account||to demand an account /f) #CR0$  
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结清差额to balance the account with ;m cu (J  
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清算to settle an account||to liquidate an account||to square an account ![a~y`<K,  
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审查帐目||监查帐目to audit an account Y;6%pm$  
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检查帐目to examine an account VPqMbr"L[  
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转入A的帐户to charge the amount to As account J,=: ]t  
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以计帐方式付款to pay on account O FCA~sR  
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代理某人||为某人on ones account||on account of one yL>wCD,L  
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为自己计算||独立帐目on ones own account b[_${in:  
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由某人收益并负风险on ones account and risk||for ones account and risk -d8||X[  
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由某人负担for ones account||for account of one wuQ>|\Zs  
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按某人指示||列入某人帐户by order and for account of one Ft)Z'&L   
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列入5月份帐目for May account njy^<7;  
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编入某中帐项下to pass to the account of||to place to the account of u70-HFI@  
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寄出清算书to send in an account||to send in render an account (cj3[qq  
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支票薄cheque book 0kD8wj%  
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支票陈票人cheque drawer dLSnhZ  
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持票人cheque holder $VrKoL\ScA  
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不记名支票cheque to bearer||bearer cheque YORFq9a{R  
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记名支票||认人支票cheque to order y%H;o?<WX  
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到期支票antedated cheque RT45@   
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未到期支票postdated cheque 8i;N|:WdH  
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保付支票certified cheque |zu>G9m  
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未获兑现支票，退票returned cheque F_~-o,\  
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横线支票crossed cheque bq4H4?j  
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普通横线general crossing wc%  
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特别横线special crossing ) Q=G&  
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空白支票blank cheque `Ik}Xw  
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失效支票，过期支票stale cheque Xy*X4JJh^  
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普通支票open cheque s*CKFEb#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  ^RWt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ['km'5uZ^  
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支票换现金||兑现to cash a cheque 1yB;"q&Xd  
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清理票款to clear a cheque }BogE$tc  
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保证兑现to certify a cheque +~fu-%,k  
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填写支票数额to fill up a cheque Ba+OoS  
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支票上划线to cross a cheque CQ( @7  
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开发支票to make out a cheque YqJIp. Z  
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签发支票，开立支票to draw a cheque||to issue a cheque ?@#}%<yEq  
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透支支票to overdraw a cheque JZXc
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背书支票to endorse a cheque rODKM-7+  
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请付票款||清付票款to pay a cheque||to honour a cheque .)3 2W
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支票退票to dishonour a cheque Vx*q'~4y!|  
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拒付支票to refuse a cheque =@w:   
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拒付支票to stop payment of a cheque 2$o[  
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提示要求付款to present for payment *YtNt5u  
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见票即付持票人payable to bearer :65HMWy.  
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支付指定人payable to order mb/[2y<  
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已过期||无效out of date||stale RF)B4D-W  
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请给出票人R/D||refer to drawer cWc)sb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pNlisS  
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文字与数字不一致words and figures differ V@S/!h+  
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支票 / D ]B  
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时间已过account closed 9@Sb! 9h  
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更改处应加盖印章alterations require initials F?} *ovy  
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时间已过effects not cleared %-/:ps  
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停止付款payment stopped )6E*Qz  
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支票毁损cheque mutilated TDIOK  
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汇款||寄钱to remit||to send money Zf v(\SI  
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寄票供取款||支票支付to send a cheque for payment 'uACoME@  
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寄款人a remitter }r~l72 `  
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收款人a remittee ,XG|oo-  
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国外汇票foreign Bill ]a!; `m$  
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国内汇票inland Bill `V):V4!j),  
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跟单汇票documentary bill *!]Epb  
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空头汇票accommodation bill bOSYr<R&  
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原始汇票original bill q8xc70: R  
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改写||换新票据renewed bill 76_8e{zbr  
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即期汇票sight bill||bill on demand N<Z)b!o%u  
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…days after date||…days after date…日后付款 gc2|V6(  
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…months after date||…months after date…月后付款 Q0q)n=i}]  
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见票后…日付款…days after sight||…days sight W:{PBb"x8  
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见票后…月付款…months after sight||…months sight xU13fl  
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同组票据set of bills Y6f+__O  
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单张汇票sola of exchange||sole of exchange <^*+8{*  
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远期汇票usance bill||bill at usance rtYb"-&  
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长期汇票long bill [TbG55  
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短期汇票short bill 3lLW'g&=  
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逾期汇票overdue bill wcdW72  
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宽限日期days of grace =q"w2b&  
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电汇telegraphic transfer （T.T） _A;v
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邮汇postal order||postal note （Am.）||post office order||money order &A Qg'|  
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本票promissory note （P/N） Lo|NE[b:G  
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押汇负责书||押汇保证书letter of hypothecation {(m+M  
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副保||抵押品||付属担保物collateral security )Y&MIJ7>@  
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担保书trust receipt||letter of indemnity 0v_6cYA  
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承兑||认付acceptance  DrF  
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单张承兑general acceptance RL7C YB  
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有条件承兑qualified acceptance ONjC(7  
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附条件认付conditional acceptance ;
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部分认付partial acceptance   Nd]0ta