[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。   -_EY$?4  
会计报表statement of account uH ny ]  
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往来帐目account current x7KcO0F{  
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现在往来帐||存款额current accout t(j_eq}J  
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销货帐account sales A{4G@k+#d  
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共同计算帐项joint account ?z5ne??  
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未决帐项outstanding account "GwWu-GS  
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贷方帐项credit account||creditor account YeRcf`  
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借方帐项debit account||debtor account Avs7(-L+s  
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应付帐||应付未付帐account payable 9Qt)m fqM  
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应收帐||应收未收帐account receivable Z7/vrME6  
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新交易||新帐new account ;f".'9 l^
 
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未决帐||老帐old account (j8GiJ]{L,  
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现金帐cash account &Q'\
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流水帐running account U9<_6Bsd  
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暂记帐||未定帐suspense account -!XrwQyk  
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过期帐||延滞帐overdue account||pastdue account ~8jThi U  
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杂项帐户sundry account v \fzO#vj  
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详细帐单||明细表detail account NlA*\vco  
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呆帐bad account P7}t lHX  
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会计项目title of account *G CA6X  
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会计薄||帐薄account-book C}Rs[  
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营业报告书||损益计算表account of budiness||business report !-KCFMvT  
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借贷细帐||交验帐account rendered P\.WXe#j  

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明细帐account stated : @s8?eg  
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与…银行开立一户头to open an account with g+igxC}2z  
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与…银行建立交易to keep account with K-Re"zsz  
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继续记帐to keep account t5%T
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与…有交易to have an account with I[@ts!YD  
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作成会计帐||有往来帐项to make out an account with V>6QPA^  
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清算||清理债务to make up an account : g5(HH  
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清洁帐目||与…停止交易to close ones account with *u}'}jC1X  
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结帐to close an account d)\2U{  
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清理未付款to ask an account||to demand an account w;~>k%}j  
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结清差额to balance the account with ]Y{,Nx  
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清算to settle an account||to liquidate an account||to square an account G?R_aPP  
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审查帐目||监查帐目to audit an account P<vo;96JT  
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检查帐目to examine an account ';Nu&D#Ph  
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转入A的帐户to charge the amount to As account Jr] gEBX  
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以计帐方式付款to pay on account @y5=J`@=  
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代理某人||为某人on ones account||on account of one l~D\;F  
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为自己计算||独立帐目on ones own account )b9_C O}  
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由某人收益并负风险on ones account and risk||for ones account and risk Mb.4J2F?  
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由某人负担for ones account||for account of one ceG&,a$\  
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按某人指示||列入某人帐户by order and for account of one qe%
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列入5月份帐目for May account 3ev-Iqz  
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编入某中帐项下to pass to the account of||to place to the account of `XgFga)  
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寄出清算书to send in an account||to send in render an account V^sc1ak1Q  
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支票薄cheque book dp<$Zw8BE  
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支票陈票人cheque drawer OaaH$B  
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持票人cheque holder 1<,/ -H  
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不记名支票cheque to bearer||bearer cheque N !c g
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记名支票||认人支票cheque to order P {H{UKs#  
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到期支票antedated cheque RL &lKHA  
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未到期支票postdated cheque Ek
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保付支票certified cheque '{VM>
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未获兑现支票，退票returned cheque #ZTLrq5b  
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横线支票crossed cheque *h:kmT  
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普通横线general crossing 8*Zvr&B,G  
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特别横线special crossing @T7PZB&xnl  
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空白支票blank cheque NvHN -^2  
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失效支票，过期支票stale cheque v{koKQ'Y()  
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普通支票open cheque 2AK}D%jfc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount usH%dzKK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V6*?$o  
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支票换现金||兑现to cash a cheque jY+Do:#/wO  
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清理票款to clear a cheque rr )/`Kmv%  
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保证兑现to certify a cheque **HrWM%?8o  
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填写支票数额to fill up a cheque BS.=  
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支票上划线to cross a cheque R@$+t:}  
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开发支票to make out a cheque ;qb Dbg  
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签发支票，开立支票to draw a cheque||to issue a cheque -( Kh.h  
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透支支票to overdraw a cheque #[(gIOrNn8  
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背书支票to endorse a cheque eA
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请付票款||清付票款to pay a cheque||to honour a cheque h[y*CzG  
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支票退票to dishonour a cheque `GS cRhbh  
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拒付支票to refuse a cheque 8W@dtZ,d  
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拒付支票to stop payment of a cheque Enu!u~1]F  
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提示要求付款to present for payment df^0{gNHx  
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见票即付持票人payable to bearer  gU+ss  
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支付指定人payable to order [z^Od  
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已过期||无效out of date||stale Jb7iBQ2%  
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请给出票人R/D||refer to drawer <>VIDE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k]t,q$Vd  
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文字与数字不一致words and figures differ JaA&eT|  
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支票 P L9<*.U"=  
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时间已过account closed 
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更改处应加盖印章alterations require initials *U:VM'a  
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时间已过effects not cleared *@CVYJ'<  
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停止付款payment stopped u
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支票毁损cheque mutilated km9Gwg/zT  
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汇款||寄钱to remit||to send money ixIh T  
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寄票供取款||支票支付to send a cheque for payment S4;wa6  
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寄款人a remitter ,jAx%]@,I  
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收款人a remittee >_rzT9gX&  
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国外汇票foreign Bill PthIdaN@  
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国内汇票inland Bill _Syre6k  
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跟单汇票documentary bill qXXYF>Z-  
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空头汇票accommodation bill f 1sy9nQs  
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原始汇票original bill aQz|!8Is  
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改写||换新票据renewed bill qFvg}}^y  
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即期汇票sight bill||bill on demand clh3  
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…days after date||…days after date…日后付款 A8=e
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…months after date||…months after date…月后付款 BP)q6?Mz  
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见票后…日付款…days after sight||…days sight o|R*POM  
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见票后…月付款…months after sight||…months sight vjexx_fq  
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同组票据set of bills l 'AK  
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单张汇票sola of exchange||sole of exchange M/::`yJQu  
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远期汇票usance bill||bill at usance g@S@d&
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长期汇票long bill nx!qCgo  
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短期汇票short bill HGP%a1RF#  
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逾期汇票overdue bill {pcf;1^t  
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宽限日期days of grace 8{}Pj  
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电汇telegraphic transfer （T.T） f"5lOzj`C  
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邮汇postal order||postal note （Am.）||post office order||money order OCbQB5k3  
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本票promissory note （P/N） >\6jb&,%O  
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押汇负责书||押汇保证书letter of hypothecation OBKC$e6I  
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副保||抵押品||付属担保物collateral security OEy:#9<'  
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担保书trust receipt||letter of indemnity K]H"qG.K  
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承兑||认付acceptance 1}n)J6m  
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单张承兑general acceptance nU?Xc(Xy  
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有条件承兑qualified acceptance i h`y0(<  
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附条件认付conditional acceptance Fu1|b2B-x  
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部分认付partial acceptance   i)`zKbK