[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。   irZ]
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会计报表statement of account Q3 ea{!r  
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往来帐目account current L7l FtX+b  
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现在往来帐||存款额current accout HVRZ[Y<^  
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销货帐account sales X;$+,&M"  
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共同计算帐项joint account _O?`@g?i  
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未决帐项outstanding account /'SNw?&  
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贷方帐项credit account||creditor account YP oSRA L  
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借方帐项debit account||debtor account JtE M,tK  
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应付帐||应付未付帐account payable }dX*[I  
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应收帐||应收未收帐account receivable h
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新交易||新帐new account 4
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未决帐||老帐old account yZY\MB/  
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现金帐cash account NWESP U):w  
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流水帐running account l\H=m3Bg  
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暂记帐||未定帐suspense account 8 /]S^'>  
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过期帐||延滞帐overdue account||pastdue account =ZznFVJ`={  
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杂项帐户sundry account )u&|_&g{}J  
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详细帐单||明细表detail account q[_VuA]&  
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呆帐bad account {w O|)|  
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会计项目title of account G_8RK,H.  
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会计薄||帐薄account-book Lg+Ac5y}`  
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营业报告书||损益计算表account of budiness||business report :RTC!spy  
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借贷细帐||交验帐account rendered H2 \;%
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明细帐account stated f}ji?p  
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与…银行开立一户头to open an account with ^mDe08. %b  
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与…银行建立交易to keep account with P )"m0Lu<  
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继续记帐to keep account 2#]#sZmk  
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与…有交易to have an account with G6P?2@  
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作成会计帐||有往来帐项to make out an account with L#?Ek-  
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清算||清理债务to make up an account [A~xy'T  
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清洁帐目||与…停止交易to close ones account with ]i)c{y  
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结帐to close an account P>C~ i:4n  
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清理未付款to ask an account||to demand an account Qh3YJ=X &  
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结清差额to balance the account with )gIKH{JYL  
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清算to settle an account||to liquidate an account||to square an account 7M!I8C0!aO  
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审查帐目||监查帐目to audit an account /QWvW=F2<  
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检查帐目to examine an account Gbr=+AT  
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转入A的帐户to charge the amount to As account $?Hu#Kn,(  
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以计帐方式付款to pay on account _Xc8Yg }`  
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代理某人||为某人on ones account||on account of one gnOt+W8  
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为自己计算||独立帐目on ones own account {_[N<U:QT&  
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由某人收益并负风险on ones account and risk||for ones account and risk RQ'9m^  
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由某人负担for ones account||for account of one 4K#>f4(U`g  
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按某人指示||列入某人帐户by order and for account of one '4+ ur`  
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列入5月份帐目for May account \^J%sf${  
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编入某中帐项下to pass to the account of||to place to the account of A5I)^B<(  
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寄出清算书to send in an account||to send in render an account kzQ+j8.,U  
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支票薄cheque book n?!">G  
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支票陈票人cheque drawer RNEp4x  
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持票人cheque holder Fx_z6a  
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不记名支票cheque to bearer||bearer cheque  ul6]!Iy  
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记名支票||认人支票cheque to order In"ZIKaC  
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到期支票antedated cheque KI iO  
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未到期支票postdated cheque (?1y4M  
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保付支票certified cheque Hh3X
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未获兑现支票，退票returned cheque !OhC/f(GBZ  
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横线支票crossed cheque aB2FC$z  
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普通横线general crossing }1L4"}L.  
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特别横线special crossing kr^P6}'  
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空白支票blank cheque WH#1zv  
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失效支票，过期支票stale cheque b"<liGh"n-  
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普通支票open cheque Di,^%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i<C*j4qQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nSDMOyj+  
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支票换现金||兑现to cash a cheque (U DnsF  
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清理票款to clear a cheque \Gef \  
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保证兑现to certify a cheque ydEoC$?0  
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填写支票数额to fill up a cheque M5LfRBO  
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支票上划线to cross a cheque i'<[DjMDlm  
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开发支票to make out a cheque d"
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签发支票，开立支票to draw a cheque||to issue a cheque tH@Erh|%  
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透支支票to overdraw a cheque 1/B>XkCJ  
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背书支票to endorse a cheque vQG5*pR*w  
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请付票款||清付票款to pay a cheque||to honour a cheque e-
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支票退票to dishonour a cheque q4h]o^+  
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拒付支票to refuse a cheque qCC.^8  
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拒付支票to stop payment of a cheque 23eX;gL  
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提示要求付款to present for payment G^|:N[>B  
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见票即付持票人payable to bearer ;W )Y OT  
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支付指定人payable to order =!A_^;NQf  
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已过期||无效out of date||stale :K,i\  
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请给出票人R/D||refer to drawer oG?Xk%7&\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yjX9oxhtL  
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文字与数字不一致words and figures differ Xza(k  
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支票 .f2bNnB~pP  
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时间已过account closed (k.[GfCbD  
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更改处应加盖印章alterations require initials #&aqKVY  
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时间已过effects not cleared nh>vixe  
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停止付款payment stopped 5L%'@`mX  
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支票毁损cheque mutilated }q`S$P;  
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汇款||寄钱to remit||to send money i%]EEVmN  
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寄票供取款||支票支付to send a cheque for payment WiR(;m<g  
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寄款人a remitter 6j]0R*B7`Q  
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收款人a remittee 9IfmW^0  
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国外汇票foreign Bill Ma Qqs=  
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国内汇票inland Bill K;H&n1  
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跟单汇票documentary bill s$ `0yGmQ  
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空头汇票accommodation bill [<yaX
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原始汇票original bill  |TH\`U  
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改写||换新票据renewed bill z,p~z*4  
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即期汇票sight bill||bill on demand 6 V=9M:  
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…days after date||…days after date…日后付款 oAeUvmh  
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…months after date||…months after date…月后付款 Om2d.7S  
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见票后…日付款…days after sight||…days sight &n:.k}/P  
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见票后…月付款…months after sight||…months sight HQhM'x  
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同组票据set of bills 4vB<fPN  
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单张汇票sola of exchange||sole of exchange VuZuS6~#J  
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远期汇票usance bill||bill at usance +VOK%8,p  
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长期汇票long bill T+H!_ky`A  
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短期汇票short bill ; )@~  
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逾期汇票overdue bill [5Mr@f4 I  
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宽限日期days of grace x7<K<k;s  
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电汇telegraphic transfer （T.T） '!~)?C<  
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邮汇postal order||postal note （Am.）||post office order||money order |#R7wnE[k~  
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本票promissory note （P/N） &7tbI5na@  
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押汇负责书||押汇保证书letter of hypothecation  0*{%=M  
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副保||抵押品||付属担保物collateral security bq0zxg%  
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担保书trust receipt||letter of indemnity `*1p0~cu  
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承兑||认付acceptance mxdr,Idx  
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单张承兑general acceptance FXkM#}RgNm  
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有条件承兑qualified acceptance n,WqyNt*  
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附条件认付conditional acceptance Qh\60f>0  
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部分认付partial acceptance   &&>ekG9@