[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。   ]TtID4qL  
会计报表statement of account e6 <9`Xg  
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往来帐目account current 9@Cu5U]  
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现在往来帐||存款额current accout sUiO~<Ozpk  
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销货帐account sales dxS5-aWy9w  
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共同计算帐项joint account r/)ZKO,  
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未决帐项outstanding account u2fp~.'P  
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贷方帐项credit account||creditor account f1U8 b*F<  
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借方帐项debit account||debtor account (KPD`l8.  
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应付帐||应付未付帐account payable Z@*!0~NH=4  
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应收帐||应收未收帐account receivable ;v.J D7  
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新交易||新帐new account Oc.8d<  
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未决帐||老帐old account .*W7Z8!e  
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现金帐cash account _[l&{,  
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流水帐running account /L|x3RHs  
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暂记帐||未定帐suspense account 0~DsA Ua  
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过期帐||延滞帐overdue account||pastdue account &h7 n>q  
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杂项帐户sundry account ^'+#BPo9@  
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详细帐单||明细表detail account ~xws5n}F  
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呆帐bad account 0r!F]Rm-^  
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会计项目title of account FBzsM7]j  
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会计薄||帐薄account-book #P!M"_z  
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营业报告书||损益计算表account of budiness||business report NMrf I0tbG  
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借贷细帐||交验帐account rendered qn}VW0!  
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明细帐account stated Aq>?G+  
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与…银行开立一户头to open an account with =fB"T+  
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与…银行建立交易to keep account with <w?k<%( 4  
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继续记帐to keep account :}gEt?TUhs  
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与…有交易to have an account with Y^8'P /A  
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作成会计帐||有往来帐项to make out an account with lWP]}Uy=5~  
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清算||清理债务to make up an account I"KosSs  
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清洁帐目||与…停止交易to close ones account with 3Jj&wHp]  
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结帐to close an account ::cI4D  
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清理未付款to ask an account||to demand an account _C|j"f/}  
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结清差额to balance the account with LIyb+rH#yg  
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清算to settle an account||to liquidate an account||to square an account 6X4r2Vq  
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审查帐目||监查帐目to audit an account j}fSz)`i  
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检查帐目to examine an account +NeoGnj  
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转入A的帐户to charge the amount to As account ogJ';i/o  
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以计帐方式付款to pay on account \zOsq5}  
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代理某人||为某人on ones account||on account of one 4`Jf_C  
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为自己计算||独立帐目on ones own account .;(a;f+{;  
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由某人收益并负风险on ones account and risk||for ones account and risk gQ<{NQMzvd  
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由某人负担for ones account||for account of one ~c*kS E2X  
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按某人指示||列入某人帐户by order and for account of one ^SM5
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列入5月份帐目for May account "EE(O9q  
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编入某中帐项下to pass to the account of||to place to the account of cxx8I  
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寄出清算书to send in an account||to send in render an account gtqtFrleG  
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支票薄cheque book $FZcvo3@*S  
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支票陈票人cheque drawer |qU~({=b  
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持票人cheque holder 1qp
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不记名支票cheque to bearer||bearer cheque +"|TPKas  
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记名支票||认人支票cheque to order .B'ws/%5\  
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到期支票antedated cheque (UTA3Db  
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未到期支票postdated cheque g!)*CP#;  
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保付支票certified cheque m\_v{1g  
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未获兑现支票，退票returned cheque Jyp7+M]  
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横线支票crossed cheque A+z}z@K  
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普通横线general crossing 3-
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特别横线special crossing .k%/JF91n  
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空白支票blank cheque aPX'CG4m  
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失效支票，过期支票stale cheque j@4]0o  
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普通支票open cheque J6@RIia  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vOl3utu7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rhw+~gd*F  
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支票换现金||兑现to cash a cheque dki3(  
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清理票款to clear a cheque t&IWKu#  
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保证兑现to certify a cheque T^ #1T$  
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填写支票数额to fill up a cheque V=Z%y$1Bc  
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支票上划线to cross a cheque HaF&ooI5+  
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开发支票to make out a cheque /)4Q%Zp  
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签发支票，开立支票to draw a cheque||to issue a cheque AU;Iif6  
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透支支票to overdraw a cheque ]
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背书支票to endorse a cheque )[=C@U  
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请付票款||清付票款to pay a cheque||to honour a cheque }hXmK.['  
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支票退票to dishonour a cheque {9~3y2:  
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拒付支票to refuse a cheque gGs"i]c  
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拒付支票to stop payment of a cheque \^lDd~MWG  
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提示要求付款to present for payment SN$3cg]z  
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见票即付持票人payable to bearer )1<GSr9  
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支付指定人payable to order CH6;jo]  
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已过期||无效out of date||stale O44Fj)  
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请给出票人R/D||refer to drawer C` 8.8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ls &-8  
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文字与数字不一致words and figures differ !]&+g'aC3  
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支票 o\nFSGkn  
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时间已过account closed Kw`}hSE>o  
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更改处应加盖印章alterations require initials +,eF(VS!  
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时间已过effects not cleared y!~ }7=  
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停止付款payment stopped 9]g`VD6<v  
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支票毁损cheque mutilated tl=e!  
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汇款||寄钱to remit||to send money $/Llzpvny  
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寄票供取款||支票支付to send a cheque for payment $]J<^{v  
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寄款人a remitter O*>`md?MH  

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收款人a remittee j$P`/-N  
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国外汇票foreign Bill l(8@?t^;  
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国内汇票inland Bill :,.HJ[Vg&  
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跟单汇票documentary bill `KieN/d%  
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空头汇票accommodation bill &pHXSU  
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原始汇票original bill 5e^z]j1Yv  
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改写||换新票据renewed bill 'T]Ok\  
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即期汇票sight bill||bill on demand +^[SXI^JaJ  
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…days after date||…days after date…日后付款 8o466m6/  
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…months after date||…months after date…月后付款 m" ]VQnQ  
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见票后…日付款…days after sight||…days sight Ib"fHLWA^!  
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见票后…月付款…months after sight||…months sight lN_b&92  
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同组票据set of bills a@#<qf8g  
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单张汇票sola of exchange||sole of exchange QfL8@W~e  
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远期汇票usance bill||bill at usance =27ZY Z  
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长期汇票long bill Kj:'Ei7  
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短期汇票short bill \# 1p  
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逾期汇票overdue bill 9/O\769"'  
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宽限日期days of grace
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order UhSaqq  
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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 {Vf].l:kn  
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副保||抵押品||付属担保物collateral security au/
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担保书trust receipt||letter of indemnity aQ0pYk~(  
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承兑||认付acceptance 5PE}3he:  
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单张承兑general acceptance  Bm&6  
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有条件承兑qualified acceptance .v['INK9  
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附条件认付conditional acceptance y_2B
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部分认付partial acceptance   i~rb-~o