[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。   n [;)(  
会计报表statement of account 8YPX8d8u  
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往来帐目account current  bu
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现在往来帐||存款额current accout /&qE,>hd.+  
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销货帐account sales :v45Ls4J  
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共同计算帐项joint account 3*?W2;Zw$  
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未决帐项outstanding account @I&k|\  
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贷方帐项credit account||creditor account re4z>O*  
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借方帐项debit account||debtor account ?{L'd  
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应付帐||应付未付帐account payable sw:a(o&$  
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应收帐||应收未收帐account receivable t3v_ o4`&  
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新交易||新帐new account 2J)  
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未决帐||老帐old account J{5p4bkb  
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现金帐cash account ^FTS'/Q  
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流水帐running account c Q`0d3  
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暂记帐||未定帐suspense account 0hXx31JN N  
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过期帐||延滞帐overdue account||pastdue account yKz%-6cpSl  
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杂项帐户sundry account 4`o<e)c3  
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详细帐单||明细表detail account Q^xk]~G$(  
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呆帐bad account u&o$2 '8  
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会计项目title of account .Ep&O#  
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会计薄||帐薄account-book $e u I  
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营业报告书||损益计算表account of budiness||business report )$d~ HA@B  
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借贷细帐||交验帐account rendered OpK_?XG  
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明细帐account stated 8 tIy"5  
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与…银行开立一户头to open an account with y3PrLBTz  
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与…银行建立交易to keep account with [Q/kNK  
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继续记帐to keep account Bx5kqHp^1  
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与…有交易to have an account with 1083p9Uh  
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作成会计帐||有往来帐项to make out an account with Q7tvpU  
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清算||清理债务to make up an account B<a` o&?  
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清洁帐目||与…停止交易to close ones account with <$otBC/%  
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结帐to close an account }6=)w@v  
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清理未付款to ask an account||to demand an account ;y50t$0  
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结清差额to balance the account with *;~u 5y2b  

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清算to settle an account||to liquidate an account||to square an account "^
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审查帐目||监查帐目to audit an account )feZ&G]  
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检查帐目to examine an account U%[ye0@:  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account g|7o1{  
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代理某人||为某人on ones account||on account of one +oq<}CNr{  

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为自己计算||独立帐目on ones own account !2Z"Lm  
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由某人收益并负风险on ones account and risk||for ones account and risk H:~u(N  
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由某人负担for ones account||for account of one zB~<@  
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按某人指示||列入某人帐户by order and for account of one +F2OPIanT~  
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列入5月份帐目for May account &tvp)B?cWk  
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编入某中帐项下to pass to the account of||to place to the account of [H>u'fy:C  
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寄出清算书to send in an account||to send in render an account R_KDY  
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支票薄cheque book L-C^7[48=  
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支票陈票人cheque drawer Kw"y#Ys]  
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持票人cheque holder jS##zC  
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不记名支票cheque to bearer||bearer cheque ;M4[Liw~O  
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记名支票||认人支票cheque to order BOw[*hM  
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到期支票antedated cheque dR1IndZl  
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未到期支票postdated cheque S3 Gr}N  
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保付支票certified cheque m[v0mXE  
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未获兑现支票，退票returned cheque M=pQx$ %a  
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横线支票crossed cheque jsE8=zZs  
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普通横线general crossing NeY*l  
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特别横线special crossing %"Um8`]FVg  
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空白支票blank cheque M> WWP3  
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失效支票，过期支票stale cheque `D[O\ VE  
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普通支票open cheque XYWyxx5`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _F6<ba}o3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque md+pS"8o;  
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清理票款to clear a cheque Zo&i0%S\E  
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保证兑现to certify a cheque {UP[iw$~  
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填写支票数额to fill up a cheque )]C]KB  
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支票上划线to cross a cheque ]?=87w  
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开发支票to make out a cheque <)T| HKx  
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签发支票，开立支票to draw a cheque||to issue a cheque w~6UOA8}  
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透支支票to overdraw a cheque 4aOz=/x2  
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背书支票to endorse a cheque $4g
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请付票款||清付票款to pay a cheque||to honour a cheque O` y3H lc  
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支票退票to dishonour a cheque KUU{X~w  
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拒付支票to refuse a cheque /.e7#-+?  
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拒付支票to stop payment of a cheque H};1>G4  
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提示要求付款to present for payment o~XK*f=(  
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见票即付持票人payable to bearer j2,sI4  
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支付指定人payable to order l[i4\ CT  
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已过期||无效out of date||stale Q8`V0E\~  
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请给出票人R/D||refer to drawer v Z]j%c@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m"~ddqSMT  
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文字与数字不一致words and figures differ e;XRH<LhAU  
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支票 KMi$0+  
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时间已过account closed %mss{p!
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更改处应加盖印章alterations require initials A<
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时间已过effects not cleared VX8rM!3  
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停止付款payment stopped wzy[sB274  
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支票毁损cheque mutilated #EUT"^:d  
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汇款||寄钱to remit||to send money Y}BP]#1  
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寄票供取款||支票支付to send a cheque for payment X[h{g`  
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寄款人a remitter %'WC7s  
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收款人a remittee v`mB82s  
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国外汇票foreign Bill 6t7FklM%  
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国内汇票inland Bill %|+aI?  
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跟单汇票documentary bill nW
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空头汇票accommodation bill <LH6my  
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原始汇票original bill &bJBsd@Os  
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改写||换新票据renewed bill -}4CY\d6'  
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即期汇票sight bill||bill on demand ?99r>01>  
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…days after date||…days after date…日后付款 |g \_xl  
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…months after date||…months after date…月后付款 n|WSnm,W  
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见票后…日付款…days after sight||…days sight pRlScD_};  
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见票后…月付款…months after sight||…months sight e/x 9@1s#  
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同组票据set of bills <]z4;~/&  
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单张汇票sola of exchange||sole of exchange _IEbRVpb  
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远期汇票usance bill||bill at usance hN0h
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长期汇票long bill sqF.,A,  
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短期汇票short bill Wn=I[K&&  
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逾期汇票overdue bill #~m^RoE  
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宽限日期days of grace ]fh(b)8_,  
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电汇telegraphic transfer （T.T） wj'fdrY5h  
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邮汇postal order||postal note （Am.）||post office order||money order F3q<j$y  
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本票promissory note （P/N） ?qHQ#0 @y]  
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押汇负责书||押汇保证书letter of hypothecation X?u=R)uG  
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副保||抵押品||付属担保物collateral security 'tQp&pj  
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担保书trust receipt||letter of indemnity EN}4-P/
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承兑||认付acceptance hCX/k<}I  
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单张承兑general acceptance qM Qu!%o  
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有条件承兑qualified acceptance *cXi*7|=  
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附条件认付conditional acceptance BP&]t1p  
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部分认付partial acceptance   X}QcXc.d