[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。   3EV;LH L  
会计报表statement of account ~Sg5:T3  
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往来帐目account current +6sy-<ZL:  
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现在往来帐||存款额current accout aXQnZ+2e^R  
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销货帐account sales bx#>BK!  
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共同计算帐项joint account @)UZ@ ~R  
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未决帐项outstanding account 8>trS=;n  
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贷方帐项credit account||creditor account Y'c>:;JEe  
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借方帐项debit account||debtor account @KWb+?_H{<  
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应付帐||应付未付帐account payable zO~8?jDN4|  
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应收帐||应收未收帐account receivable NE"@Bk cm  
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新交易||新帐new account C\3y
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未决帐||老帐old account bP8Sj16q  
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现金帐cash account 2>|dF~"  
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流水帐running account ,oN8HpGs  
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暂记帐||未定帐suspense account ,LTH;<zB)  
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过期帐||延滞帐overdue account||pastdue account H9KKed47d/  
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杂项帐户sundry account m$`RcwO  
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详细帐单||明细表detail account Scp7X7{N  
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呆帐bad account 4,..kSA3iw  
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会计项目title of account $u7;TW6QD  
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会计薄||帐薄account-book zw+B9PYqX  
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营业报告书||损益计算表account of budiness||business report 3Th'paMG  
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借贷细帐||交验帐account rendered EM]s/LD@%  

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明细帐account stated U2{ dN>  
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与…银行开立一户头to open an account with dArDP[w  
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与…银行建立交易to keep account with Fkvl%n  
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继续记帐to keep account ;epV<{e$q4  
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与…有交易to have an account with lCAIK  
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作成会计帐||有往来帐项to make out an account with 
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清算||清理债务to make up an account ^
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清洁帐目||与…停止交易to close ones account with g) p,5BADm  
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结帐to close an account KC(xb5x Y  
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清理未付款to ask an account||to demand an account F_Y7@Ei/  
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结清差额to balance the account with `VKf3&|<A  
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清算to settle an account||to liquidate an account||to square an account A$#p%yb  
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审查帐目||监查帐目to audit an account YhOlxON
 
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检查帐目to examine an account z|asa*  
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转入A的帐户to charge the amount to As account pX&pLaF  
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以计帐方式付款to pay on account :T]o)  
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代理某人||为某人on ones account||on account of one )\6&12rj  
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为自己计算||独立帐目on ones own account 3l3+A+n  
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由某人收益并负风险on ones account and risk||for ones account and risk z;A>9vQ_J  
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由某人负担for ones account||for account of one ;QW3CEaUq  
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按某人指示||列入某人帐户by order and for account of one TF 
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列入5月份帐目for May account 87:!C5e}  
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编入某中帐项下to pass to the account of||to place to the account of p/U+ 0f  
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寄出清算书to send in an account||to send in render an account :6zG7qES3  
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支票薄cheque book ep=qf/vd<  
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支票陈票人cheque drawer VxY+h`4#  
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持票人cheque holder yv\#8I:qh  
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不记名支票cheque to bearer||bearer cheque $Bj;D=d@V  
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记名支票||认人支票cheque to order .Wq@gV  
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到期支票antedated cheque j 6  
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未到期支票postdated cheque ZVbl8 8,(l  
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保付支票certified cheque vk>b#%1{  
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未获兑现支票，退票returned cheque MB%Q WU  
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横线支票crossed cheque Z0`T\ay  
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普通横线general crossing P
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特别横线special crossing dB+N\HB Y  
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空白支票blank cheque $''9K  
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失效支票，过期支票stale cheque `\X+ Ud|  
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普通支票open cheque mKT>,M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tX!nsm1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Iyd?|f"  
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支票换现金||兑现to cash a cheque 0 a~HiIh  
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清理票款to clear a cheque zZiJ 9 e  
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保证兑现to certify a cheque -dv%H{  
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填写支票数额to fill up a cheque bS >0DU   
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支票上划线to cross a cheque )2DQ>cm  
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开发支票to make out a cheque o$C|J]%  
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签发支票，开立支票to draw a cheque||to issue a cheque j#0j)k2Q  
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透支支票to overdraw a cheque L :M0pk{T  
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背书支票to endorse a cheque 1!p/6  
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请付票款||清付票款to pay a cheque||to honour a cheque u@p?  
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支票退票to dishonour a cheque ,}
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拒付支票to refuse a cheque )a=/8ofe  
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拒付支票to stop payment of a cheque f>$h@/-*  
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提示要求付款to present for payment W[NEe,.>  
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见票即付持票人payable to bearer N0n^L|(R  
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支付指定人payable to order %' L;FPxB  
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已过期||无效out of date||stale ZF#Rej?  
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请给出票人R/D||refer to drawer <c,~aq#W'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1 [z'G)v  
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文字与数字不一致words and figures differ kpfwqHT  
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支票 ,[48Mspp  
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时间已过account closed g?/XZ5$a5  
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更改处应加盖印章alterations require initials  ~krS#\  
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时间已过effects not cleared 0.(<'!"y  
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停止付款payment stopped *FgJ|y6gk  
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支票毁损cheque mutilated z[!x:# q8`  
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汇款||寄钱to remit||to send money W"(
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寄票供取款||支票支付to send a cheque for payment oNRG25  
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寄款人a remitter 13f<0wg  
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收款人a remittee $B _Nc*_e  
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国外汇票foreign Bill 5:gj&jt;)7  
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国内汇票inland Bill
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跟单汇票documentary bill !t-K<'  
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空头汇票accommodation bill YN#XmX%  
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原始汇票original bill )Qr6/c8}  
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改写||换新票据renewed bill T|+$
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即期汇票sight bill||bill on demand hWxT!  
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…days after date||…days after date…日后付款 #WEq-0L  
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…months after date||…months after date…月后付款 41'EA\V  
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见票后…日付款…days after sight||…days sight 4WG= m}X  
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见票后…月付款…months after sight||…months sight vz y!3Hiw  
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同组票据set of bills A^vvST%7  
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单张汇票sola of exchange||sole of exchange z"qv  
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远期汇票usance bill||bill at usance N
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长期汇票long bill %09*l%,;  
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短期汇票short bill qxSs ~Qc  
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逾期汇票overdue bill t.L4%1OF  
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宽限日期days of grace %A=|'6)k2  
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电汇telegraphic transfer （T.T） /khnl9~+  
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邮汇postal order||postal note （Am.）||post office order||money order i.F8  
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本票promissory note （P/N） +#9xA6,AE  
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押汇负责书||押汇保证书letter of hypothecation EZ*t$ 3.T  
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副保||抵押品||付属担保物collateral security S;>4i!Mb ^  
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担保书trust receipt||letter of indemnity (;C$gnr.C  
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承兑||认付acceptance (y  3~[  
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单张承兑general acceptance \ hrBq^I  
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有条件承兑qualified acceptance ZMP?'0h=  
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附条件认付conditional acceptance GA(OK-WUd  
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部分认付partial acceptance   $  9S
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