[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。   |R.yuSL)(  
会计报表statement of account ,zgz7  
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往来帐目account current {py%-W  
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现在往来帐||存款额current accout FO*Gc Z  
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销货帐account sales sSU|N;"Y  
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共同计算帐项joint account P")I)>Q6  
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未决帐项outstanding account h^g0|p5  
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贷方帐项credit account||creditor account v,iZnANZ&P  
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借方帐项debit account||debtor account A,F~*LXm  
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应付帐||应付未付帐account payable g `s|]VNt  
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应收帐||应收未收帐account receivable %M`48TW)  
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新交易||新帐new account wF`Y ,@  
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未决帐||老帐old account ;mEn@@{  
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现金帐cash account >Oa D7  
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流水帐running account k&ooV4#f6  
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暂记帐||未定帐suspense account 8;?4rrS  
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过期帐||延滞帐overdue account||pastdue account 5hm
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杂项帐户sundry account  p?f\/  
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详细帐单||明细表detail account KFbB}oId  
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呆帐bad account s21} a,eB  
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会计项目title of account D#LV&4e>.E  
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会计薄||帐薄account-book J
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营业报告书||损益计算表account of budiness||business report tle`O)&uo  
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借贷细帐||交验帐account rendered gNEcE9y2  
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明细帐account stated 96^aI1:  
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与…银行开立一户头to open an account with 4Et(3[P71  
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与…银行建立交易to keep account with {J==y;dK  
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继续记帐to keep account .rK0C)  
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与…有交易to have an account with NTt4sWP!I  
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作成会计帐||有往来帐项to make out an account with Qbv@}[f  
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清算||清理债务to make up an account rL-R-;Ca  
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清洁帐目||与…停止交易to close ones account with $L^%*DkM  
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结帐to close an account -4x! #|]  
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清理未付款to ask an account||to demand an account lf`ULY4{  
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结清差额to balance the account with R%3yxnM*  
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清算to settle an account||to liquidate an account||to square an account Ze%S<xT!O  
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审查帐目||监查帐目to audit an account qVh?%c1.Y  
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检查帐目to examine an account  C@*x  
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转入A的帐户to charge the amount to As account `pfgx^qG  
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以计帐方式付款to pay on account 2(!W 9#]  
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代理某人||为某人on ones account||on account of one C)m@/w  
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为自己计算||独立帐目on ones own account iJh{,0))g  
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由某人收益并负风险on ones account and risk||for ones account and risk n=b!c@f4  
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由某人负担for ones account||for account of one +9LzDH  
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按某人指示||列入某人帐户by order and for account of one R1hmJ  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of jKcl{',  
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寄出清算书to send in an account||to send in render an account p}~Sgi  
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支票薄cheque book PQi(Oc  
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支票陈票人cheque drawer NHU5JSlB  
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持票人cheque holder jU 3ceXV  
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不记名支票cheque to bearer||bearer cheque 18j>x3tn  
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记名支票||认人支票cheque to order h8k\~/iJ  
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到期支票antedated cheque Vv`94aQTD  
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未到期支票postdated cheque ^IvQdVB  
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保付支票certified cheque {QN 5QGvK  
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未获兑现支票，退票returned cheque 44k8IYC*o  
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横线支票crossed cheque 39pA:3iTd  
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普通横线general crossing SpIiM u(  
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特别横线special crossing mYk~ ]a-  
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空白支票blank cheque y34<B)Wy  
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失效支票，过期支票stale cheque &:}WfY!hX  
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普通支票open cheque {=,I>w]T|W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sQ[N3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R
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支票换现金||兑现to cash a cheque v5{2hCdt  
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清理票款to clear a cheque (Y^tky$9  
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保证兑现to certify a cheque ['K}p24,  
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填写支票数额to fill up a cheque 8L6b:$Y3@C  
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支票上划线to cross a cheque Z B!~@Vf  
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开发支票to make out a cheque 6mgLeeY  
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签发支票，开立支票to draw a cheque||to issue a cheque [r'A8!/|[  
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透支支票to overdraw a cheque C46jVl   
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背书支票to endorse a cheque }u{gQlV  
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请付票款||清付票款to pay a cheque||to honour a cheque G!h75G20  
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支票退票to dishonour a cheque 8Kk41=  
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拒付支票to refuse a cheque @g]EY&Uzl  
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拒付支票to stop payment of a cheque )+w1nw|m  
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提示要求付款to present for payment 7?y7fwER  
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见票即付持票人payable to bearer gU NWM^n  
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支付指定人payable to order vAq j4:j  
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已过期||无效out of date||stale 2i1xSKRYrD  
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请给出票人R/D||refer to drawer m]vV.pwv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "Aw)0a[j1  
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文字与数字不一致words and figures differ >x q.bG  
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支票 tMp!MQ   
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时间已过account closed X{ OWDy  
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更改处应加盖印章alterations require initials />/e  
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时间已过effects not cleared Hq 3V+$  
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停止付款payment stopped 2A[hMbL  
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支票毁损cheque mutilated 6=;(~k&x9:  
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汇款||寄钱to remit||to send money vc&+qI+I3  
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寄票供取款||支票支付to send a cheque for payment o5NmNOXm  
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寄款人a remitter VN!
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收款人a remittee AJxN9 [Z!N  
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国外汇票foreign Bill jS##zC  
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国内汇票inland Bill i#t-p\Tcz  
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跟单汇票documentary bill wGKxT ap  
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空头汇票accommodation bill sA|SOAn  
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原始汇票original bill SYA~I-OYc  
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改写||换新票据renewed bill [1P_^.Htr  
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即期汇票sight bill||bill on demand ISs&1`Y  
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…days after date||…days after date…日后付款 @gK`RmhGE5  
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…months after date||…months after date…月后付款 M*gvYo  
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见票后…日付款…days after sight||…days sight y,x 2f%x  
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见票后…月付款…months after sight||…months sight  g]?pY  
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同组票据set of bills z.-yL,Rc`-  
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单张汇票sola of exchange||sole of exchange qP#LJPaS  
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远期汇票usance bill||bill at usance %ln kD5  
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长期汇票long bill _F6<ba}o3  
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短期汇票short bill OXrm!'  
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逾期汇票overdue bill 7@<.~*Bl6  
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宽限日期days of grace D8L5t<^1R  
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电汇telegraphic transfer （T.T） GbQi3%  
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邮汇postal order||postal note （Am.）||post office order||money order zJw5+ +  
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本票promissory note （P/N） &B(z**+9  
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押汇负责书||押汇保证书letter of hypothecation 1}\p:`  
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副保||抵押品||付属担保物collateral security f9u=h}  
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担保书trust receipt||letter of indemnity 5m~9Vl-&  
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承兑||认付acceptance O+o)z6(  
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单张承兑general acceptance kMVr[q,MEq  
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有条件承兑qualified acceptance bfA>kn0C  
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附条件认付conditional acceptance htbE Q NW  
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部分认付partial acceptance   9o>D Uc