[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。   (sJ{27b_  
会计报表statement of account A_Sl#e  
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往来帐目account current o0s+ roiD  
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现在往来帐||存款额current accout L-@j9hU{  
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销货帐account sales z>~`9Qiw'  
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共同计算帐项joint account L\y,7@1%AT  
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未决帐项outstanding account ]Z<{ ~  
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贷方帐项credit account||creditor account g"#R>&P  
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借方帐项debit account||debtor account v{?9PRf\s  
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应付帐||应付未付帐account payable x-y=Jor  
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应收帐||应收未收帐account receivable 7OC,KgJ3  
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新交易||新帐new account aWe H,A%  
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未决帐||老帐old account ,"j|0Q  
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现金帐cash account "28x-F+J  
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流水帐running account J,{sRb%  
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暂记帐||未定帐suspense account E@t~juF!  
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过期帐||延滞帐overdue account||pastdue account ,a5I:V^\  
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杂项帐户sundry account pw- C=MY]  
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详细帐单||明细表detail account l)XzU&Sc~  
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呆帐bad account [[[p@d/Y  
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会计项目title of account 2,NQ(c_c$  
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会计薄||帐薄account-book bS* "C,b~s  
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营业报告书||损益计算表account of budiness||business report ,/o<O
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借贷细帐||交验帐account rendered nuKjp Ap!  
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明细帐account stated j<wg>O:s%r  
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与…银行开立一户头to open an account with `4w0*;k;  
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与…银行建立交易to keep account with p~+)!Z#  
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继续记帐to keep account /-G;#Wm  
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与…有交易to have an account with 0gfa7+Y  
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作成会计帐||有往来帐项to make out an account with &``;1/J*W  
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清算||清理债务to make up an account /`}C
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清洁帐目||与…停止交易to close ones account with !Edc]rg7  
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结帐to close an account r`B8Cik  
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清理未付款to ask an account||to demand an account F}2U8O  

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结清差额to balance the account with !-LPFy>  
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清算to settle an account||to liquidate an account||to square an account T3%yV*F,  
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审查帐目||监查帐目to audit an account o&fAnpia=  
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检查帐目to examine an account FyQ   
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转入A的帐户to charge the amount to As account #CHsH{d  
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以计帐方式付款to pay on account z#8GF^U:T  
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代理某人||为某人on ones account||on account of one l4|bpR Cp  
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为自己计算||独立帐目on ones own account .LN&EfMenF  
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由某人收益并负风险on ones account and risk||for ones account and risk (ZT*EFhb(  
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由某人负担for ones account||for account of one q~_Nv5r%O  
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按某人指示||列入某人帐户by order and for account of one 'nBJ[$2^  
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列入5月份帐目for May account m:/nw,  
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编入某中帐项下to pass to the account of||to place to the account of 4~ZQsw`  
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寄出清算书to send in an account||to send in render an account gE`G3kgn{  
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支票薄cheque book f?2Y np=@  
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支票陈票人cheque drawer p!
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持票人cheque holder *<Fz1~%*  
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不记名支票cheque to bearer||bearer cheque U@ALo  
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记名支票||认人支票cheque to order jE&kN$.7j  
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到期支票antedated cheque e\%QHoi>u  
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未到期支票postdated cheque &Sa<&2W4S  
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保付支票certified cheque lqF{Y<l  
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未获兑现支票，退票returned cheque Jk}L+X vv  
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横线支票crossed cheque h:z;b;  
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普通横线general crossing /JEH%)  
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特别横线special crossing JjfNH ~  
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空白支票blank cheque d%t]:41=Z  
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失效支票，过期支票stale cheque JV36@DVQ  
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普通支票open cheque rHT8a^MO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O<6/0ub&+h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kgr: 85  
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支票换现金||兑现to cash a cheque g+ 2SB5 2D  
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清理票款to clear a cheque 82O`<Ci  
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保证兑现to certify a cheque hXz"}X n  
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填写支票数额to fill up a cheque ,Yi =s;E  
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支票上划线to cross a cheque -\UzL:9>  
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开发支票to make out a cheque RK rBHqh@  
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签发支票，开立支票to draw a cheque||to issue a cheque f{3FoN=z  
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透支支票to overdraw a cheque ,pLesbI  
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背书支票to endorse a cheque fcw\`.
  
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请付票款||清付票款to pay a cheque||to honour a cheque Z<&: W8n  
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支票退票to dishonour a cheque ^'
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拒付支票to refuse a cheque dDm<'30?*v  
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拒付支票to stop payment of a cheque >Zr/U!W*?  
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提示要求付款to present for payment P AKh v.7  
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见票即付持票人payable to bearer ;$%+TN  
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支付指定人payable to order qY0Ic5wCY  
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已过期||无效out of date||stale G7),!Qol  
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请给出票人R/D||refer to drawer =j}00,WH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /Wj9Stj5  
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文字与数字不一致words and figures differ W}Z|v M$  
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支票 w>!KUT  
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时间已过account closed )fC^h=Qp  
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更改处应加盖印章alterations require initials \.*aC)  
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时间已过effects not cleared G_X'd  
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停止付款payment stopped ~A6QX8a  
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支票毁损cheque mutilated J.*dA j  
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汇款||寄钱to remit||to send money Gh@QR`xxc  
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寄票供取款||支票支付to send a cheque for payment *xt3mv/<z  
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寄款人a remitter Qs*g)Yr  
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收款人a remittee CFn!P;.!  
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国外汇票foreign Bill ]JtK)9  
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国内汇票inland Bill \J:/l|h  
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跟单汇票documentary bill *y F 9_\n  
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空头汇票accommodation bill HPm12&8,  
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原始汇票original bill fD]}&xc  
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改写||换新票据renewed bill pjWqI6,  
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即期汇票sight bill||bill on demand + |KnO  
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…days after date||…days after date…日后付款 "i(k8+iK  
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…months after date||…months after date…月后付款 g%Sl+gWdJ  
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见票后…日付款…days after sight||…days sight 8lg$]  
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见票后…月付款…months after sight||…months sight D ]:sR  
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同组票据set of bills kG^DHEne  
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单张汇票sola of exchange||sole of exchange rzsb(  
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远期汇票usance bill||bill at usance \!Cix}}1  
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长期汇票long bill 0&mOu #l  
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短期汇票short bill GsA/
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逾期汇票overdue bill ^I*</w8  
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宽限日期days of grace X
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电汇telegraphic transfer （T.T） rJ|Q%utYz  
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邮汇postal order||postal note （Am.）||post office order||money order SAMP,un7  
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本票promissory note （P/N） |WqEJ *$,  
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押汇负责书||押汇保证书letter of hypothecation F67%xz0  
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副保||抵押品||付属担保物collateral security J6J[\  
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担保书trust receipt||letter of indemnity o8Vtxnkg  
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承兑||认付acceptance 1henQiIO  
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单张承兑general acceptance 29]-s Utqv  
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有条件承兑qualified acceptance y"q7Gx*^j  
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附条件认付conditional acceptance &Uq++f6  
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部分认付partial acceptance   >`L)E,=/