[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。   #}yFHM?i  
会计报表statement of account -XG$ 0  
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往来帐目account current 1H 6Wrik  
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现在往来帐||存款额current accout B9:0|i!!A`  
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销货帐account sales Jz0S2&  
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共同计算帐项joint account ADz|Y~V!  
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未决帐项outstanding account a8aqcDs>O  
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贷方帐项credit account||creditor account iH0c1}<k$  
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借方帐项debit account||debtor account lM,:c.R  
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应付帐||应付未付帐account payable u;g}N'"  
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应收帐||应收未收帐account receivable 0eP~F2<bC  
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新交易||新帐new account {'kL]qLg  
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未决帐||老帐old account RUu'9#fq  
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现金帐cash account |-D.  
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流水帐running account -<=<T@,  
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暂记帐||未定帐suspense account E!M+37/  
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过期帐||延滞帐overdue account||pastdue account m(Ynl=c  
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杂项帐户sundry account n0q(EQy1U  
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详细帐单||明细表detail account ppjrm
 
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呆帐bad account {r)M@@[  
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会计项目title of account L6.R?4B   
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会计薄||帐薄account-book +6*I9R  
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营业报告书||损益计算表account of budiness||business report }f}&|Vap  
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借贷细帐||交验帐account rendered iVcBD0 q)  
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明细帐account stated -E1}mL}I`  
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与…银行开立一户头to open an account with 
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与…银行建立交易to keep account with p=zm_+=  
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继续记帐to keep account z$NLFJvy_-  
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与…有交易to have an account with ]rS+v^@QH  
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作成会计帐||有往来帐项to make out an account with sXWMXQ3  
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清算||清理债务to make up an account So:89T  
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清洁帐目||与…停止交易to close ones account with [o~w> ,a  
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结帐to close an account ?2M15Q  
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清理未付款to ask an account||to demand an account M@8(h=  
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结清差额to balance the account with &Wba2fD  
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清算to settle an account||to liquidate an account||to square an account w3*JVIQC  
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审查帐目||监查帐目to audit an account V;m3=k0U  
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检查帐目to examine an account 4l|Am3vzX  
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转入A的帐户to charge the amount to As account |89`O^   
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以计帐方式付款to pay on account .Ee8s]h5W  
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代理某人||为某人on ones account||on account of one {f!mm3'2v  
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为自己计算||独立帐目on ones own account QKVZ![Y!s  
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由某人收益并负风险on ones account and risk||for ones account and risk <_
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由某人负担for ones account||for account of one 6rRPqO j  
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按某人指示||列入某人帐户by order and for account of one HMBxj($eR  
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列入5月份帐目for May account Gs-'  
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编入某中帐项下to pass to the account of||to place to the account of NxN z(R $~  
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寄出清算书to send in an account||to send in render an account WhvO-WF  
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支票薄cheque book L!5%;!>.P  
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支票陈票人cheque drawer /\2s%b*  
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持票人cheque holder p7|~x@q+  
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不记名支票cheque to bearer||bearer cheque M@ mCBcbN  
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记名支票||认人支票cheque to order _t3n<  
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到期支票antedated cheque AOeptv^k3}  
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未到期支票postdated cheque ]Y:|%rvVH  
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保付支票certified cheque %KRAcCa7  
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未获兑现支票，退票returned cheque N}Z"$4  
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横线支票crossed cheque K@`F*^A}V  
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普通横线general crossing ho;Km  
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特别横线special crossing A)&OR]0[  
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空白支票blank cheque jv?`9{-  
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失效支票，过期支票stale cheque kuqf(  
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普通支票open cheque O#uTwnW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wZ5+ H%x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Yu>VW\Fb  
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支票换现金||兑现to cash a cheque ;|5m;x/a  
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清理票款to clear a cheque oDXUa5x  
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保证兑现to certify a cheque M1^,g~e  
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填写支票数额to fill up a cheque @2yi%_]h  
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支票上划线to cross a cheque {L$]NQdz  
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开发支票to make out a cheque X>(?  
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签发支票，开立支票to draw a cheque||to issue a cheque {+_pyL  
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透支支票to overdraw a cheque E5(\/;[*`  
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背书支票to endorse a cheque g.ty#Z=:  
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请付票款||清付票款to pay a cheque||to honour a cheque 2iYf)MC  
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支票退票to dishonour a cheque eY^;L_7}p  
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拒付支票to refuse a cheque /^v?Q9=Y  
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拒付支票to stop payment of a cheque *&]x-p1m  
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提示要求付款to present for payment a=}JW]  
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见票即付持票人payable to bearer bkk1_X  
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支付指定人payable to order R r7
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已过期||无效out of date||stale \-3\lZ3qj  
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请给出票人R/D||refer to drawer kNqSBzg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JQ|qg\[  
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文字与数字不一致words and figures differ _hT-5)1r  
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支票 o|# Mq"od  
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时间已过account closed Z^?1MJ:`  
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更改处应加盖印章alterations require initials :C6  
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时间已过effects not cleared E#3KWp#
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停止付款payment stopped BxR%\  
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支票毁损cheque mutilated m# #( uSh  
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汇款||寄钱to remit||to send money !
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寄票供取款||支票支付to send a cheque for payment ^`b&fbv  

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寄款人a remitter ua$H"(#c  
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收款人a remittee a*4"j2j v  
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国外汇票foreign Bill ogN/zIU+VA  
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国内汇票inland Bill =)Z!qjf1U  
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跟单汇票documentary bill /Mq]WXq[V  
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空头汇票accommodation bill 0,)Ao8  
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原始汇票original bill %(4G[R[  
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改写||换新票据renewed bill qX'w}nJ}H}  
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即期汇票sight bill||bill on demand nJ/wtw  
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…days after date||…days after date…日后付款 y^; =+Z  
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…months after date||…months after date…月后付款 ?f+w:FO  
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见票后…日付款…days after sight||…days sight #plwK-tPR  
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见票后…月付款…months after sight||…months sight VQHJO I  
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同组票据set of bills TQ&%SMCn  
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单张汇票sola of exchange||sole of exchange t1HUp dHY  
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远期汇票usance bill||bill at usance L1
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长期汇票long bill woZ'T  
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短期汇票short bill b:7;zOtF  
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逾期汇票overdue bill !B?/6XRUx  
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宽限日期days of grace UuxWP\ ~2  
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电汇telegraphic transfer （T.T）  ;9c3IK@  
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邮汇postal order||postal note （Am.）||post office order||money order '#t"^E2$  
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本票promissory note （P/N） >8SX,  
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押汇负责书||押汇保证书letter of hypothecation 5@j?7%_8  
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副保||抵押品||付属担保物collateral security X=(8t 2  
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担保书trust receipt||letter of indemnity *we3i  
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承兑||认付acceptance xm~ff+(&@S  
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单张承兑general acceptance ]
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有条件承兑qualified acceptance lhQ*;dMj%"  
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附条件认付conditional acceptance zfi{SO l  
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部分认付partial acceptance   XFYCPET