[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。   2x gk$E$7  
会计报表statement of account W^W.* ?e`  
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往来帐目account current >d;U>P5.  
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现在往来帐||存款额current accout  zW?=^bE  
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销货帐account sales Ct(^nn$A  
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共同计算帐项joint account 3?k<e  
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未决帐项outstanding account B&(/,.  
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贷方帐项credit account||creditor account cNKGEm ;z  
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借方帐项debit account||debtor account juWbd|ad"  
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应付帐||应付未付帐account payable G[d]t$f=  
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应收帐||应收未收帐account receivable 1Si$Q  
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新交易||新帐new account z@<jZM  
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未决帐||老帐old account ;b|=osyT\  
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现金帐cash account j3R}]F'C*  
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流水帐running account 7 $dibTER  
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暂记帐||未定帐suspense account B;<zA' 1  
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过期帐||延滞帐overdue account||pastdue account k]c$SzJ>/  
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杂项帐户sundry account K:$GmV9o  
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详细帐单||明细表detail account 1,n\Osd  
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呆帐bad account d263#R  
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会计项目title of account ka$la;e3  
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会计薄||帐薄account-book f5*hOzKG6  
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营业报告书||损益计算表account of budiness||business report }(#;{_  
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借贷细帐||交验帐account rendered `Js"*[z  
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明细帐account stated _"#n%@  
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与…银行开立一户头to open an account with /!pJ"@  
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与…银行建立交易to keep account with *dxE (dP  
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继续记帐to keep account +6(\7?  
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与…有交易to have an account with O-n JuZJgX  
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作成会计帐||有往来帐项to make out an account with YLb$/6gj6  
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清算||清理债务to make up an account xks Me  
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清洁帐目||与…停止交易to close ones account with n]jw!;  

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结帐to close an account Yb%#\.M/y  
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清理未付款to ask an account||to demand an account 4-oaq'//BT  
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结清差额to balance the account with Yzw[.(jc}  
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清算to settle an account||to liquidate an account||to square an account #g<6ISuf  
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审查帐目||监查帐目to audit an account #tA/)Jvi  
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检查帐目to examine an account -! ^D8^s  
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转入A的帐户to charge the amount to As account i:1 @ vo  
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以计帐方式付款to pay on account Q"H/RMo-  
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代理某人||为某人on ones account||on account of one *q+X?3  
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为自己计算||独立帐目on ones own account 8 #:k  
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由某人收益并负风险on ones account and risk||for ones account and risk [v`kqL~  
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由某人负担for ones account||for account of one n]i#&[*A(  
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按某人指示||列入某人帐户by order and for account of one ij
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列入5月份帐目for May account Ej1<T,w_  
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编入某中帐项下to pass to the account of||to place to the account of B9Hib1<8  
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寄出清算书to send in an account||to send in render an account k8 1%$E  
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支票薄cheque book Dp!91NgB p  
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支票陈票人cheque drawer L#zD4L  
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持票人cheque holder ?)186dp  
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不记名支票cheque to bearer||bearer cheque hzRKv6  
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记名支票||认人支票cheque to order Q$v00z]f*  
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到期支票antedated cheque ts9wSx~[+  
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未到期支票postdated cheque O9ps?{g  
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保付支票certified cheque L!lmy&1  
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未获兑现支票，退票returned cheque %1.F;-GdsW  
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横线支票crossed cheque S#?2E8  
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普通横线general crossing 5a$EXV  
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特别横线special crossing RYjK4xT?Y/  
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空白支票blank cheque f|FS%]fCxk  
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失效支票，过期支票stale cheque R`Z"ey@C  
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普通支票open cheque 1o%#kf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z3K$gEve  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )>:~XA|?  
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支票换现金||兑现to cash a cheque d X cbS<  
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清理票款to clear a cheque gZ$ 8Y7  
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保证兑现to certify a cheque <v|"eq}  
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填写支票数额to fill up a cheque dDpAS#'s\  
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支票上划线to cross a cheque l5{60$g  
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开发支票to make out a cheque 5p[}<I{  
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签发支票，开立支票to draw a cheque||to issue a cheque q>2bkcGY#  
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透支支票to overdraw a cheque t^~vi'bB  
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背书支票to endorse a cheque 1l$Ei,9  
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请付票款||清付票款to pay a cheque||to honour a cheque smf"F\Ws  
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支票退票to dishonour a cheque <giBL L!  
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拒付支票to refuse a cheque Y~I<Locv  
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拒付支票to stop payment of a cheque 1|MR XK  
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提示要求付款to present for payment >NKJ@4Y  
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见票即付持票人payable to bearer ljKIxSvCFp  
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支付指定人payable to order _ox+5?>  
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已过期||无效out of date||stale dJ"M#
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请给出票人R/D||refer to drawer |./mPV r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;+9OzF ;  
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文字与数字不一致words and figures differ yKc-:IBb{u  
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支票 C~ 1]  
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时间已过account closed [4z,hob  
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时间已过effects not cleared pXk^EV0  
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停止付款payment stopped 7r:h_r-  
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支票毁损cheque mutilated  @>2pY_  
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汇款||寄钱to remit||to send money zHJCXTM  
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寄票供取款||支票支付to send a cheque for payment p+d-7'?I  
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寄款人a remitter Pe,>ny^J1  
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收款人a remittee S=UuEmU5N  
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国外汇票foreign Bill oTw!#Re)  
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国内汇票inland Bill ,B
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跟单汇票documentary bill n$iX6Cd  
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空头汇票accommodation bill n:@!vV   
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原始汇票original bill l<=;IMWd  
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改写||换新票据renewed bill 3?93Pj3oPt  
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即期汇票sight bill||bill on demand R5HT EB  
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…days after date||…days after date…日后付款 Eb3ZM#  
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…months after date||…months after date…月后付款 )GP;KUVae  
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见票后…日付款…days after sight||…days sight yD9enYM  
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见票后…月付款…months after sight||…months sight ]7 HR U6$  
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同组票据set of bills ZrN(Mp  
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单张汇票sola of exchange||sole of exchange q"d9C)Md  
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远期汇票usance bill||bill at usance Ev fvU:z  
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长期汇票long bill [&TF]az  
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短期汇票short bill z{XB_j6\=  
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逾期汇票overdue bill Ah2@
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宽限日期days of grace Q{/z>-X\x  
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电汇telegraphic transfer （T.T） aCZ0-X?c  
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邮汇postal order||postal note （Am.）||post office order||money order 1RAkqw <E  
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本票promissory note （P/N） jg$qp%7i%  
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押汇负责书||押汇保证书letter of hypothecation tZ]gVgZg  
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副保||抵押品||付属担保物collateral security a`wjZ"}'[  
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担保书trust receipt||letter of indemnity #A)V  
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承兑||认付acceptance &2ED<%hH`  
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单张承兑general acceptance VMah3T!  
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有条件承兑qualified acceptance /WQ.,a  
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附条件认付conditional acceptance TP p]UG  
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部分认付partial acceptance   (3n "a'