[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。   pet~[e%!  
会计报表statement of account !O|ql6^;  
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往来帐目account current 8p&kLo&  
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现在往来帐||存款额current accout !xu9+{-  
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销货帐account sales lwc5S`"  
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共同计算帐项joint account Y;Ap9i*  
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未决帐项outstanding account gxwo4.,  
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贷方帐项credit account||creditor account >{C\H.N  
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借方帐项debit account||debtor account t V03+&jF  
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应付帐||应付未付帐account payable MuwQZ]u  
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应收帐||应收未收帐account receivable PY`L$e  
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新交易||新帐new account %T!J$a)qf  
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未决帐||老帐old account MV0Lq:# N  

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现金帐cash account rkB'Hf  
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流水帐running account e)H!uR
 
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暂记帐||未定帐suspense account k`\R+WK$  
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过期帐||延滞帐overdue account||pastdue account /KCPpERk{  
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杂项帐户sundry account egk7O4zwP  
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详细帐单||明细表detail account pI.+"Hz  
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呆帐bad account lFSe
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会计项目title of account e>}}:Ud  
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会计薄||帐薄account-book |X19fgk  
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营业报告书||损益计算表account of budiness||business report I1Sa^7  
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借贷细帐||交验帐account rendered \2 y5_;O  
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明细帐account stated AK!hK>u`  
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与…银行开立一户头to open an account with nlYR-.  
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与…银行建立交易to keep account with >LC<O.  
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继续记帐to keep account
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与…有交易to have an account with |BT MJ:B  
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作成会计帐||有往来帐项to make out an account with #`TgZKDg2  
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清算||清理债务to make up an account 0P^L}VVX  
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清洁帐目||与…停止交易to close ones account with Ho DVn/lr  
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结帐to close an account Pg9hW  
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清理未付款to ask an account||to demand an account C51bc6V  
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结清差额to balance the account with  ~>O)  
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清算to settle an account||to liquidate an account||to square an account )"zvwgaW  
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审查帐目||监查帐目to audit an account 4'$g(+z  
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检查帐目to examine an account x!\ONF5$  
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转入A的帐户to charge the amount to As account 5@*'2rO&!  

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以计帐方式付款to pay on account 4Mk-2 Dx  
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代理某人||为某人on ones account||on account of one tiN?/  
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为自己计算||独立帐目on ones own account Z/rP"|EuQ  
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由某人收益并负风险on ones account and risk||for ones account and risk omWJJ
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由某人负担for ones account||for account of one PtqJ*Z  
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按某人指示||列入某人帐户by order and for account of one Y>jiXl?&  
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列入5月份帐目for May account [{C )LDN  
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编入某中帐项下to pass to the account of||to place to the account of zhY+x<-  
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寄出清算书to send in an account||to send in render an account <F11m(  
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支票薄cheque book "`6n6r42  
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支票陈票人cheque drawer pRSOYTebP  
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持票人cheque holder G\NPV
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order TIvRhbu  
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到期支票antedated cheque |g
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未到期支票postdated cheque IT$25ZF  
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保付支票certified cheque `7H4Y&E  
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未获兑现支票，退票returned cheque @$T 9Ll  
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横线支票crossed cheque g(4xC7xK6  
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普通横线general crossing p ]d]QMu  
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特别横线special crossing $1v&azM.  
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空白支票blank cheque \ <g*8?yFs  
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失效支票，过期支票stale cheque 73){K?R  
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普通支票open cheque s;A@*Y;v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Gh}*q|Lz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O<V4HUW  
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支票换现金||兑现to cash a cheque y~\oTJb  
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清理票款to clear a cheque Ct>GYk$  
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保证兑现to certify a cheque w.TuoWo>  
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填写支票数额to fill up a cheque |/)${*a4n
 
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支票上划线to cross a cheque y9Usn8  
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开发支票to make out a cheque _+E5T*dk  
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签发支票，开立支票to draw a cheque||to issue a cheque 736Jq^T  
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透支支票to overdraw a cheque mUikA9u5=  
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背书支票to endorse a cheque ~G6Ox)/  
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请付票款||清付票款to pay a cheque||to honour a cheque Yz+
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支票退票to dishonour a cheque =h5H~G5AT  
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拒付支票to refuse a cheque fO[+LR 'ax  
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拒付支票to stop payment of a cheque ?q{,R"  
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提示要求付款to present for payment WGZ9B^A  
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见票即付持票人payable to bearer ij(B,Y  
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支付指定人payable to order S79;^X  
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已过期||无效out of date||stale yDegcAn?  
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请给出票人R/D||refer to drawer YA_c N5p/@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JP!~,
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文字与数字不一致words and figures differ 8"2=U6*C  
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支票 8QLj["   
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时间已过account closed wnEyl[ac  
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更改处应加盖印章alterations require initials diL+:H  
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时间已过effects not cleared Wz49
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停止付款payment stopped 8dZS i  
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支票毁损cheque mutilated q<[P6
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汇款||寄钱to remit||to send money LtWP0@JA  
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寄票供取款||支票支付to send a cheque for payment U\4g#!qj  
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寄款人a remitter VRWAm>u  
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收款人a remittee q0i(
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国外汇票foreign Bill .zA^)qgL  
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国内汇票inland Bill #C~+JL  
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跟单汇票documentary bill rn/ /%  
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空头汇票accommodation bill 1tEgl\u\  
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原始汇票original bill )M,OfXa  
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改写||换新票据renewed bill CY 4gSe?  
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即期汇票sight bill||bill on demand r@72|: ,  
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…days after date||…days after date…日后付款 hv`~?n)D66  
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…months after date||…months after date…月后付款 j#X
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见票后…日付款…days after sight||…days sight v6=RY<l"m  
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见票后…月付款…months after sight||…months sight _BM" ]t*  
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同组票据set of bills .R)D3NZp  
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单张汇票sola of exchange||sole of exchange ) brVduB  
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远期汇票usance bill||bill at usance txJr;  
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长期汇票long bill Of-Rx/
 
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短期汇票short bill  I~q
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逾期汇票overdue bill 7R`M,u~f2^  
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宽限日期days of grace W0y '5`  
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电汇telegraphic transfer （T.T） M
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邮汇postal order||postal note （Am.）||post office order||money order u\E?Y[1  
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本票promissory note （P/N） B\<Q ;RI2;  
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押汇负责书||押汇保证书letter of hypothecation |M>eEE*F<  
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副保||抵押品||付属担保物collateral security 3 j!3E  
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担保书trust receipt||letter of indemnity G3{Q"^S"  
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承兑||认付acceptance .clP#r{U  
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单张承兑general acceptance QBtnx[  
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有条件承兑qualified acceptance D5$wT I  
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附条件认付conditional acceptance @*}D$}aR'V  
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部分认付partial acceptance   jH19k}D