[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。   { q<l]jn9  
会计报表statement of account
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往来帐目account current jL<.?HE  
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现在往来帐||存款额current accout ^y,ip=<5\3  
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销货帐account sales bMYRQ,K`C  
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共同计算帐项joint account [nrP; _  
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未决帐项outstanding account <Jx{Uv  
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贷方帐项credit account||creditor account RfD$@q9  
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借方帐项debit account||debtor account '"EOLr\Z,  
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应付帐||应付未付帐account payable j.K yPWO  
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应收帐||应收未收帐account receivable SO%5 ts  
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新交易||新帐new account }y1M0^M-$  
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未决帐||老帐old account qhtc?A/0}  
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现金帐cash account gOkO8P6P8  
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流水帐running account d09
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暂记帐||未定帐suspense account %bsdC0xM  
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过期帐||延滞帐overdue account||pastdue account G`n-WP  
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杂项帐户sundry account M;E&@[5  
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详细帐单||明细表detail account aH6pys!O  
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呆帐bad account qHj4`&  
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会计项目title of account zh6so.  
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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 %H@fVWe2wT  
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借贷细帐||交验帐account rendered !xlVyt5e  
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明细帐account stated aCMcu\rd  
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与…银行开立一户头to open an account with l`1ZS8 [.  
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与…银行建立交易to keep account with ?gkK*\x2  
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继续记帐to keep account l})uYae/  
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与…有交易to have an account with _x lgsa  
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作成会计帐||有往来帐项to make out an account with snK/,lm.  
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清算||清理债务to make up an account Cjd +\7#G  
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清洁帐目||与…停止交易to close ones account with ubgq8@;  
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结帐to close an account 0/%zXp&m  
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清理未付款to ask an account||to demand an account &r_:n t  
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结清差额to balance the account with C|>#|5XaF  
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清算to settle an account||to liquidate an account||to square an account UH)A n:9  
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审查帐目||监查帐目to audit an account ;A|6&~E0G  
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检查帐目to examine an account o`&idn|,  
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转入A的帐户to charge the amount to As account 7qs[t7-h?  
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以计帐方式付款to pay on account v!W,h2:J  
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代理某人||为某人on ones account||on account of one }+u<^7$g|  
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为自己计算||独立帐目on ones own account =!p6}5Z  
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由某人收益并负风险on ones account and risk||for ones account and risk ptUnV3h  

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由某人负担for ones account||for account of one Q~`]0R159e  
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按某人指示||列入某人帐户by order and for account of one FzW(An&x2  
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列入5月份帐目for May account u
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编入某中帐项下to pass to the account of||to place to the account of dGZVWEaPfx  
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寄出清算书to send in an account||to send in render an account &x\u.wIa  
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支票薄cheque book ;c~6^s`2  
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支票陈票人cheque drawer qksN {t  
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持票人cheque holder 2v yB[(  
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不记名支票cheque to bearer||bearer cheque f |aO9w   
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记名支票||认人支票cheque to order vlx wt~  
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到期支票antedated cheque s+^YGB  
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未到期支票postdated cheque _qM'm^z5  
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保付支票certified cheque lB.P   
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未获兑现支票，退票returned cheque (\>_{"*=  
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横线支票crossed cheque {SJ=|L6  
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普通横线general crossing ey@y?X=  
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特别横线special crossing A<QYW,:|  
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空白支票blank cheque %t`a-m  
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失效支票，过期支票stale cheque V :*GG+4  
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普通支票open cheque HkGzy
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `3*>tq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w(<; $9  
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支票换现金||兑现to cash a cheque mv)M9c,`  

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清理票款to clear a cheque Bz }Kdyur  
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保证兑现to certify a cheque k(u W( 6  
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填写支票数额to fill up a cheque C\$7C5/  
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支票上划线to cross a cheque %#/7Tl:  
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开发支票to make out a cheque p
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签发支票，开立支票to draw a cheque||to issue a cheque _4[kg)#+  
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透支支票to overdraw a cheque ${6 ;]ye  
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背书支票to endorse a cheque Vwm\a]s  
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请付票款||清付票款to pay a cheque||to honour a cheque R%7k<1d'`  
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支票退票to dishonour a cheque -PEpy3dMY  
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拒付支票to refuse a cheque |JuXOcr4  
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拒付支票to stop payment of a cheque ;I5HMc_a"  
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提示要求付款to present for payment ;}^Pfm8  
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见票即付持票人payable to bearer oBAD4qK  
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支付指定人payable to order ]J_Dn\  
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已过期||无效out of date||stale t=A| K   
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请给出票人R/D||refer to drawer Q0ev*MS9Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9Tjvc!4_b  
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文字与数字不一致words and figures differ h1JG^w$ 5  
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支票 WpSdukXY{  
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时间已过account closed f>Bcr9]]  
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更改处应加盖印章alterations require initials <f{m=Dc  
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时间已过effects not cleared X+bLLW>&  
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停止付款payment stopped ~''qd\.f$  
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支票毁损cheque mutilated 8>Ervi`  
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汇款||寄钱to remit||to send money sR?_{rQ  
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寄票供取款||支票支付to send a cheque for payment iT9cw`A^%  
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寄款人a remitter `C_#EU-  
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收款人a remittee XD%?'uUQ_  
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国外汇票foreign Bill a[Txd=b  
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国内汇票inland Bill rw_&t>Ri;  
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跟单汇票documentary bill t6-c {ZX>A  
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空头汇票accommodation bill glk I9~  
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原始汇票original bill !jYV,:'  
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改写||换新票据renewed bill TSHp.ABf  
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即期汇票sight bill||bill on demand ,ISq7*%F  
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…days after date||…days after date…日后付款 Im6ymaf9  
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…months after date||…months after date…月后付款 -!;vX @  
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见票后…日付款…days after sight||…days sight a[9;Okm#  
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见票后…月付款…months after sight||…months sight >(%im:_  
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同组票据set of bills dF1Bo  
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单张汇票sola of exchange||sole of exchange $RA"NIZ:!  
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远期汇票usance bill||bill at usance ;?n*w+6
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长期汇票long bill vO4 &ZQ>6  
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短期汇票short bill Eda sGCo  
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逾期汇票overdue bill UI;!_C_  
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宽限日期days of grace c#{<| .  
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电汇telegraphic transfer （T.T） ;\#u19  
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邮汇postal order||postal note （Am.）||post office order||money order }^LcKV  
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本票promissory note （P/N） c[",WB<9  
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押汇负责书||押汇保证书letter of hypothecation }3?M0:  
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副保||抵押品||付属担保物collateral security A#jiCIc  
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担保书trust receipt||letter of indemnity PK+][.6H  
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承兑||认付acceptance A]n!d}?  
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单张承兑general acceptance l"vT@g|  
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有条件承兑qualified acceptance 2/bck)p=  
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附条件认付conditional acceptance p;B +g X  
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部分认付partial acceptance   {=(4