[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。   [E9V#J89  
会计报表statement of account ~vqVASUc,  
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往来帐目account current {M`yYe o  
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现在往来帐||存款额current accout RJpH1XQ j  
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销货帐account sales U GA_^?4  
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共同计算帐项joint account ?]*WVjskE  
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未决帐项outstanding account r]h>Bb  
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贷方帐项credit account||creditor account {6*$yLWK  
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借方帐项debit account||debtor account ?*oBevUnCY  
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应付帐||应付未付帐account payable \ltbiDP2  
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应收帐||应收未收帐account receivable r\PO?1  
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新交易||新帐new account _p^?_  
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未决帐||老帐old account q1a*6*YB  
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现金帐cash account +#RgHo?f  
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流水帐running account [PIh^DhK  
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暂记帐||未定帐suspense account gLss2i.r  
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过期帐||延滞帐overdue account||pastdue account #?h-<KQQ  
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杂项帐户sundry account :|HCUZ*H(T  
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详细帐单||明细表detail account K'c[r0Ew  
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呆帐bad account ROr|n]aJj  
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会计项目title of account W_L;^5Y;m  
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会计薄||帐薄account-book PVi0|  
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营业报告书||损益计算表account of budiness||business report ^@ Xzh:  
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借贷细帐||交验帐account rendered Aj*|
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明细帐account stated e3k58   
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与…银行开立一户头to open an account with 6eQa@[.Q  
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与…银行建立交易to keep account with t]hfq~Ft  
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继续记帐to keep account G5NAwpZf  
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与…有交易to have an account with fW$1f5g"  
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作成会计帐||有往来帐项to make out an account with ]]T,;|B
 
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清算||清理债务to make up an account ;P^}2i[q>[  
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清洁帐目||与…停止交易to close ones account with CUx-k|\  
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结帐to close an account 7 iQa)8,  
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清理未付款to ask an account||to demand an account M %!O)r#Pn  
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结清差额to balance the account with lt%9Zgr[u  
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清算to settle an account||to liquidate an account||to square an account #<vzQ\~Y  
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审查帐目||监查帐目to audit an account awSi0*d~  
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检查帐目to examine an account , D'bIk  
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转入A的帐户to charge the amount to As account ~sT n?~  
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以计帐方式付款to pay on account bLO^5`6  
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代理某人||为某人on ones account||on account of one BLb'7`t  
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为自己计算||独立帐目on ones own account dl+c+
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由某人收益并负风险on ones account and risk||for ones account and risk ]C>h_,EZc  
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由某人负担for ones account||for account of one +Rq]_sDu  
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按某人指示||列入某人帐户by order and for account of one =64Ju Wvo  
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列入5月份帐目for May account :D:J_{HJ  
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编入某中帐项下to pass to the account of||to place to the account of ;eP.B/N  
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寄出清算书to send in an account||to send in render an account dEfP272M  
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支票薄cheque book )>!y7/3  
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支票陈票人cheque drawer #G("Oh  
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持票人cheque holder 03 ;L  
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不记名支票cheque to bearer||bearer cheque UeaHH]U  
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记名支票||认人支票cheque to order oTf^-29d  
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到期支票antedated cheque / KxZ+Ww>v  
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未到期支票postdated cheque trL8oZ6  
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保付支票certified cheque FMAt6HfU  
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未获兑现支票，退票returned cheque _Zbgmasb  
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横线支票crossed cheque <*DP G\6Ma  
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普通横线general crossing IHj9n>c)[  
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特别横线special crossing Y!AQ7F  
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空白支票blank cheque /7Ft1f  
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失效支票，过期支票stale cheque M}`G}*  
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普通支票open cheque f}+8m .g2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ftbOvG/ I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F[==vte|  
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支票换现金||兑现to cash a cheque !gFUC<4bu  
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清理票款to clear a cheque a1# 'uS9W  
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保证兑现to certify a cheque +@5*_n\e`  
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填写支票数额to fill up a cheque QLe<).S1B2  
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支票上划线to cross a cheque TGu]6NzyZ  
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开发支票to make out a cheque LjMhPzCp  
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签发支票，开立支票to draw a cheque||to issue a cheque .q9wyVi7GI  
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透支支票to overdraw a cheque ?br 4 wl  
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背书支票to endorse a cheque W05 >\Rl  
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请付票款||清付票款to pay a cheque||to honour a cheque LX_{39?<{  
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支票退票to dishonour a cheque "/}cV5=Z  
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拒付支票to refuse a cheque kw.IVz<  
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拒付支票to stop payment of a cheque @ME .  
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提示要求付款to present for payment DRw;.it2  
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见票即付持票人payable to bearer 4%L-3Ij  
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支付指定人payable to order I{0bsTp;  
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已过期||无效out of date||stale J
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请给出票人R/D||refer to drawer >&3ATH;&(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [Ifhh2  
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文字与数字不一致words and figures differ ;dh8|ujh  
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支票 k-LT'>CWl  
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时间已过account closed !&Z,ev  
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更改处应加盖印章alterations require initials F}lgy;=h  
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时间已过effects not cleared ,OQ!lI_`R  
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停止付款payment stopped yT>t[t60/S  
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支票毁损cheque mutilated u%7a&1c  
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汇款||寄钱to remit||to send money >Ufjmm${  
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寄票供取款||支票支付to send a cheque for payment Ur626}  
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寄款人a remitter [LonY
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收款人a remittee s'^zudx  
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国外汇票foreign Bill fJCh  
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国内汇票inland Bill /S;o2\  
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跟单汇票documentary bill 6QRfju'  
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空头汇票accommodation bill e![Q1!r  
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原始汇票original bill |4Ix2GD  
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改写||换新票据renewed bill ^BM/K&7^  
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即期汇票sight bill||bill on demand =X X_Cnn  
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…days after date||…days after date…日后付款 pOI+  
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…months after date||…months after date…月后付款 QBsDO].J<  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight Y)u}+Yg  
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同组票据set of bills IVNNiNN*5  
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单张汇票sola of exchange||sole of exchange oh@r0`J]x  
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远期汇票usance bill||bill at usance 4\OELU  
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长期汇票long bill ^LU[{HZV  
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短期汇票short bill ONjc},_  
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逾期汇票overdue bill ?3Jh{F_+  
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宽限日期days of grace 8&UuwZ6i-  
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电汇telegraphic transfer （T.T） QNJG}Upl  
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邮汇postal order||postal note （Am.）||post office order||money order KFs` u6  
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本票promissory note （P/N） qJ/C*Wqic  
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押汇负责书||押汇保证书letter of hypothecation YQ)m?=+J  
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副保||抵押品||付属担保物collateral security &rd(q'Vi  
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担保书trust receipt||letter of indemnity 0&\Aw'21  
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承兑||认付acceptance X2uX+}h*tA  
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单张承兑general acceptance 1 ~7_!  
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有条件承兑qualified acceptance Pp/{
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附条件认付conditional acceptance /=@vG Vp6  
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部分认付partial acceptance    /Xz4q!Ul