[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。   od;Bb  
会计报表statement of account 0~Um^q*'3  
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往来帐目account current y>DfM5>  
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现在往来帐||存款额current accout SH .9!lQv  
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销货帐account sales Bl>_&A)  
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共同计算帐项joint account XLkL#&Ir  
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未决帐项outstanding account $)kk8Q4+K  
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贷方帐项credit account||creditor account hNu>s  
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借方帐项debit account||debtor account tJ(c<:zD  
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应付帐||应付未付帐account payable BN<#x@m$]  
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应收帐||应收未收帐account receivable 3Hb .ZLE#  
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新交易||新帐new account orcZyYU  
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未决帐||老帐old account f)u*Q!BDD  
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现金帐cash account Cu)%s  
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流水帐running account wB1-|=K1  
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暂记帐||未定帐suspense account 110>p  
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过期帐||延滞帐overdue account||pastdue account M<M#<kD  
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杂项帐户sundry account 2]_4&mU  
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详细帐单||明细表detail account j]ln :?\  
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呆帐bad account :xAe<Pq  
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会计项目title of account c9ov;Bw6S  
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会计薄||帐薄account-book vhE}{ED  
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营业报告书||损益计算表account of budiness||business report WV!kA_  
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借贷细帐||交验帐account rendered kb}]sj  
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明细帐account stated ZimMjZ%4  
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与…银行开立一户头to open an account with {KpH|

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与…银行建立交易to keep account with G4iLCcjY  
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继续记帐to keep account XB!`*vZ/<  
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与…有交易to have an account with sKG~<8M}  
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作成会计帐||有往来帐项to make out an account with W|-N>,G
 
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清算||清理债务to make up an account XdIVMXLL\  
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清洁帐目||与…停止交易to close ones account with '*LN)E>d  
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结帐to close an account %_@5_S  
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清理未付款to ask an account||to demand an account KutgW#+40  
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结清差额to balance the account with =*>4Gh i  
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清算to settle an account||to liquidate an account||to square an account 5bznM[%xO  
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审查帐目||监查帐目to audit an account DGfQo5#  
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检查帐目to examine an account $Ex 9  
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转入A的帐户to charge the amount to As account a4CNPf<$  
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以计帐方式付款to pay on account  T[[   
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代理某人||为某人on ones account||on account of one ].f,3itg&  
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为自己计算||独立帐目on ones own account lgqL)^8A  
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由某人收益并负风险on ones account and risk||for ones account and risk 8*PAgPj a  
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由某人负担for ones account||for account of one Fx:en|g  
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按某人指示||列入某人帐户by order and for account of one 1
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列入5月份帐目for May account 3N*C]  
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编入某中帐项下to pass to the account of||to place to the account of ts\>_/  
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寄出清算书to send in an account||to send in render an account V//q$/&8(  
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支票薄cheque book !3Z|!JY  
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支票陈票人cheque drawer d*(Bs$De  
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持票人cheque holder #I~dv{RX  
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不记名支票cheque to bearer||bearer cheque n]c,0N  
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记名支票||认人支票cheque to order &:f'{>3 z  
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到期支票antedated cheque  !Ocg  
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未到期支票postdated cheque .V:<w~=b  
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保付支票certified cheque Tm.w+@  
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未获兑现支票，退票returned cheque ;OqLNfU3y  
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横线支票crossed cheque Z*"t]L  
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普通横线general crossing 0%j;yzQ<  
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特别横线special crossing e; r-}U  
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空白支票blank cheque 2;r^~ :  
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失效支票，过期支票stale cheque 8k'em/M~  
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普通支票open cheque i.,B 0s]Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8GQs
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n:z>l,`C]  
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支票换现金||兑现to cash a cheque T,@7giQg@  
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清理票款to clear a cheque Py< vN!
 
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保证兑现to certify a cheque 2b1 :Tt9  
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填写支票数额to fill up a cheque (b!DJ;(O9  
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支票上划线to cross a cheque 5@5="lNjS  
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开发支票to make out a cheque cH ?]uu(  
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签发支票，开立支票to draw a cheque||to issue a cheque Xu0*sQK  
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透支支票to overdraw a cheque $E6uA}s  
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背书支票to endorse a cheque ['j,S<Bu~  
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请付票款||清付票款to pay a cheque||to honour a cheque uqH;1T;s  
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支票退票to dishonour a cheque aleI y}"  
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拒付支票to refuse a cheque __[q`  
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拒付支票to stop payment of a cheque %iNDRLR%I  
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提示要求付款to present for payment Ws(>} qjy  
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见票即付持票人payable to bearer &0`L;1R  
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支付指定人payable to order _ev^5`>p/  
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已过期||无效out of date||stale E {MSi"  
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请给出票人R/D||refer to drawer CT : ac64  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5`J. ic  
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文字与数字不一致words and figures differ -?[:Zn~$a  
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支票 Xo,BuK&G  
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时间已过account closed uf6{M_jXZ  
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时间已过effects not cleared I;7VX5X  
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停止付款payment stopped pq@ad\8  
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支票毁损cheque mutilated czj[U|eB}=  
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汇款||寄钱to remit||to send money jN[Z mJz'  
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寄票供取款||支票支付to send a cheque for payment d;>:<{z@CD  
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寄款人a remitter }MoCUN)I  
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收款人a remittee )/BKN`,  
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国外汇票foreign Bill N@k:kI  
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国内汇票inland Bill <-
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跟单汇票documentary bill VRD2e ,K  
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空头汇票accommodation bill -
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原始汇票original bill ;]p#PNQ0  
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改写||换新票据renewed bill m(9E{;  
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即期汇票sight bill||bill on demand H>M0GL  
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…days after date||…days after date…日后付款 <;=X7l+  
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…months after date||…months after date…月后付款 eGZIdv1  
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见票后…日付款…days after sight||…days sight 8^+Qn/b_%  
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见票后…月付款…months after sight||…months sight >:8GU f*  
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同组票据set of bills AM\`v'I*6  
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单张汇票sola of exchange||sole of exchange _bFX(~37z?  
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远期汇票usance bill||bill at usance vfmKYiLp  
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长期汇票long bill lZ'NLbK  
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短期汇票short bill 4,UvTw*2z  
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逾期汇票overdue bill d8e6}
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宽限日期days of grace x_AG=5OJX,  
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电汇telegraphic transfer （T.T） |-=^5q5  
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邮汇postal order||postal note （Am.）||post office order||money order J_<ENs-  
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本票promissory note （P/N） NDm3kMa  
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押汇负责书||押汇保证书letter of hypothecation tFO86 !ln  
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副保||抵押品||付属担保物collateral security R=_ fk  
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担保书trust receipt||letter of indemnity [2WJ>2r}6  
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承兑||认付acceptance ]KBzuz%
 
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单张承兑general acceptance ^ `!5!|  
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有条件承兑qualified acceptance z GhJ  
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附条件认付conditional acceptance y 4j 0n F  
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部分认付partial acceptance   dj3}Tjt