[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。   3GUO  
会计报表statement of account zk=5uKcPE  
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往来帐目account current mV^+`GWvo  
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现在往来帐||存款额current accout 6DqV1'  
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销货帐account sales <\!+J\YTA  
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共同计算帐项joint account -1d2Qed  
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未决帐项outstanding account F?&n5R.  
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贷方帐项credit account||creditor account a<7Ui;^@  
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借方帐项debit account||debtor account &dp<i[ec^  
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应付帐||应付未付帐account payable \L}aTCvG  
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应收帐||应收未收帐account receivable Jj4!O3\I  
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新交易||新帐new account }wRHNBaEB  
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未决帐||老帐old account IoWh&(+KdH  
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现金帐cash account oe`t ? (U  
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流水帐running account Tl"GOpH\]  
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暂记帐||未定帐suspense account It>8XKS  
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过期帐||延滞帐overdue account||pastdue account \nT, NV11  
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杂项帐户sundry account kSj,Pl\NC  
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详细帐单||明细表detail account ?IRp3H  
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呆帐bad account M ^gva?{  

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会计项目title of account nP`#z&C  
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会计薄||帐薄account-book %%`Q5I  
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营业报告书||损益计算表account of budiness||business report m/}(dT ;  
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借贷细帐||交验帐account rendered oAaUX
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明细帐account stated $&IF#uDf  
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与…银行开立一户头to open an account with ErZYPl  

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与…银行建立交易to keep account with !<`}mE!:  
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继续记帐to keep account NlLgXn!  
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与…有交易to have an account with kQm\f  
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作成会计帐||有往来帐项to make out an account with F"2rX&W  
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清算||清理债务to make up an account H{&o_  
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清洁帐目||与…停止交易to close ones account with +[W_Jz  
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结帐to close an account w?u4-GT  
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清理未付款to ask an account||to demand an account G'>?/l#  
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结清差额to balance the account with >LqW;/&S<  
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清算to settle an account||to liquidate an account||to square an account }Z^r<-N  
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审查帐目||监查帐目to audit an account FPg5!O%  
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检查帐目to examine an account ZW+[f$X  
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转入A的帐户to charge the amount to As account |dP[_nh?  
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以计帐方式付款to pay on account *ud"?{)Z  
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代理某人||为某人on ones account||on account of one EUVB>%P  
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为自己计算||独立帐目on ones own account x+mfQcSD&  
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由某人收益并负风险on ones account and risk||for ones account and risk ue YBD]3'  
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由某人负担for ones account||for account of one {e>E4 (  
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按某人指示||列入某人帐户by order and for account of one e3|@H'~k  
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列入5月份帐目for May account "CS{fyJ  
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编入某中帐项下to pass to the account of||to place to the account of d8Keyi8[  
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寄出清算书to send in an account||to send in render an account @R!
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支票薄cheque book L}>XH*  
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支票陈票人cheque drawer `L-GI{EJ  

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持票人cheque holder K#O8P+n5[  
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不记名支票cheque to bearer||bearer cheque q- U/JC  
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记名支票||认人支票cheque to order HJ&|&tT  
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到期支票antedated cheque :HDl-8]Lw  
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未到期支票postdated cheque SiD [54OM  
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保付支票certified cheque y~&R(x~w  
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未获兑现支票，退票returned cheque L_>j SP  
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横线支票crossed cheque De^GWO.?bT  
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普通横线general crossing %fS__Tb#u  
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特别横线special crossing A4}6hG#  
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空白支票blank cheque bt=%DMTn  
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失效支票，过期支票stale cheque E!d;ym  
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普通支票open cheque n[j yhBf\W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UjNe0jt%s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AxD&_GT  
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支票换现金||兑现to cash a cheque O|t@p=]  
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清理票款to clear a cheque !/+'O}@-E  
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保证兑现to certify a cheque b?6-lYE>L  
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填写支票数额to fill up a cheque Lh0qB)>  
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支票上划线to cross a cheque _9%R U"  
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开发支票to make out a cheque 0 K T.@P  
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签发支票，开立支票to draw a cheque||to issue a cheque 7 &y'\  
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透支支票to overdraw a cheque jH+ddBVA  
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背书支票to endorse a cheque  4x.1J  
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请付票款||清付票款to pay a cheque||to honour a cheque V`F]L^m=L  
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支票退票to dishonour a cheque A~MAaw!YE  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque L '=m
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提示要求付款to present for payment "eqNd"~  
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见票即付持票人payable to bearer HF(pC7/a:  
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支付指定人payable to order 8GGC)2  
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已过期||无效out of date||stale N*Is_V\R  
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请给出票人R/D||refer to drawer d7g3V
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h-0#h/u>M  
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文字与数字不一致words and figures differ M/!5r  
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支票 UW!*=?h  
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时间已过account closed z}772hMB  
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更改处应加盖印章alterations require initials @<n8?"{5S  
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时间已过effects not cleared 3U.?Jbm-8  
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停止付款payment stopped S2^Ckg  
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支票毁损cheque mutilated gwm}19JC  
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汇款||寄钱to remit||to send money l.Psh7B2  
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寄票供取款||支票支付to send a cheque for payment QqF&lMH  
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寄款人a remitter vX9B^W||x  
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收款人a remittee 4ONou&T  
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国外汇票foreign Bill {j0c)SETN  
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国内汇票inland Bill j/C.='?%  
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跟单汇票documentary bill b`TA2h  
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空头汇票accommodation bill GfG!CG^%  
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原始汇票original bill GadZ!_.f  
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改写||换新票据renewed bill nc0!ag  
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即期汇票sight bill||bill on demand )`*=P}D  
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…days after date||…days after date…日后付款 oX;D|8
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…months after date||…months after date…月后付款 }8zw| (GR,  
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见票后…日付款…days after sight||…days sight ;QiSz=DyA  
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见票后…月付款…months after sight||…months sight '5*8'.4Sy  
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同组票据set of bills @5C! `:f  
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单张汇票sola of exchange||sole of exchange @u.%z# h"1  
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远期汇票usance bill||bill at usance {cW%i:  
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长期汇票long bill Ha} TdQ%  
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短期汇票short bill a@ub%laL Z  
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逾期汇票overdue bill _@gd9Fi7J  
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宽限日期days of grace }1sFddGVt  
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电汇telegraphic transfer （T.T） bS!4vc1`2  
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邮汇postal order||postal note （Am.）||post office order||money order ! /^Jma7n  
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本票promissory note （P/N） \a .^5g  
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押汇负责书||押汇保证书letter of hypothecation =Ay'\j  
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副保||抵押品||付属担保物collateral security y-/,,,r  
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担保书trust receipt||letter of indemnity _?YP0GpU  
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承兑||认付acceptance ALOS >Bi&  
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单张承兑general acceptance tS@J)p+_(  
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有条件承兑qualified acceptance u |EECjJn  
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附条件认付conditional acceptance "7. lsL5  
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部分认付partial acceptance   A$a>=U|Z8