[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。   5oTj^W8M(  
会计报表statement of account 98ot{+/LK  
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往来帐目account current /JGE
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现在往来帐||存款额current accout G5!J9@Yi  
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销货帐account sales *m6h(8(7Z  
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共同计算帐项joint account 1@<PcQBp  
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未决帐项outstanding account t#N@0kIX.  
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贷方帐项credit account||creditor account nAT,y9&  
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借方帐项debit account||debtor account 76eF6N+%}t  
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应付帐||应付未付帐account payable E5QQI9ea  
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应收帐||应收未收帐account receivable ]WvV*FL9D3  
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新交易||新帐new account mhW*rH*m  
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未决帐||老帐old account }'WEqNuE  
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现金帐cash account M97MIku~9  
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流水帐running account ddzMwu cjp  
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暂记帐||未定帐suspense account QX$3"AZ~  
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过期帐||延滞帐overdue account||pastdue account ;iO5 8S3  
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杂项帐户sundry account k"F\4M  
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详细帐单||明细表detail account fk2p}  
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呆帐bad account fL~@v-l#~  
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会计项目title of account 5S 4Bz  
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会计薄||帐薄account-book \p#_D|s/Ep  
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营业报告书||损益计算表account of budiness||business report y' RQ_Gi  
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借贷细帐||交验帐account rendered H,EGB8E2  
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明细帐account stated ?N=`
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与…银行开立一户头to open an account with e2kW,JV/<$  
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与…银行建立交易to keep account with '7 t:.88  
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继续记帐to keep account *t
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与…有交易to have an account with $r)NL  
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作成会计帐||有往来帐项to make out an account with dF><XZph  
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清算||清理债务to make up an account Vwb_$Yi+]  
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清洁帐目||与…停止交易to close ones account with #gVWLm<  
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结帐to close an account _&r19pY  
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清理未付款to ask an account||to demand an account O8~RfB  
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结清差额to balance the account with -Jt36|O  
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清算to settle an account||to liquidate an account||to square an account Dus!Ki~8(t  
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审查帐目||监查帐目to audit an account SgssNv  
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检查帐目to examine an account 2.vmZaKP  
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转入A的帐户to charge the amount to As account -/2B fIq  
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以计帐方式付款to pay on account U8-OQ:2.  
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代理某人||为某人on ones account||on account of one 5 D=r7  
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为自己计算||独立帐目on ones own account I 1rB,%p
  
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由某人收益并负风险on ones account and risk||for ones account and risk bZr,jLEf  
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由某人负担for ones account||for account of one V.6pfL  
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按某人指示||列入某人帐户by order and for account of one h-RhmQA=Iz  
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列入5月份帐目for May account o';/$xrH  
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编入某中帐项下to pass to the account of||to place to the account of >#'?}@FWQN  
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寄出清算书to send in an account||to send in render an account X;2LK!x;y  
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支票薄cheque book r;MFVj{  
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支票陈票人cheque drawer G "!v)o  
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持票人cheque holder VIN0kRQ#  
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不记名支票cheque to bearer||bearer cheque nm
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记名支票||认人支票cheque to order eO(U):C2  
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到期支票antedated cheque Cl!(F6K*  
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未到期支票postdated cheque ^]'_Qbi]}  
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保付支票certified cheque RPte[tq  
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未获兑现支票，退票returned cheque ah_>:x  
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横线支票crossed cheque g}W|q"l?i  
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普通横线general crossing 'L-DMNxBr  
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特别横线special crossing 6]d]0TW_  
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空白支票blank cheque zxCx
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失效支票，过期支票stale cheque d[J_iD{ &  
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普通支票open cheque X~c?C-fV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K)~aH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y32$b,%Xi,  
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支票换现金||兑现to cash a cheque Q N#bd~  
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清理票款to clear a cheque G%t>Ll``C  
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保证兑现to certify a cheque ceJi|`F  
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填写支票数额to fill up a cheque X(*O$B{ R  
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支票上划线to cross a cheque N\ !  
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开发支票to make out a cheque 8Ejb
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签发支票，开立支票to draw a cheque||to issue a cheque X]D,kKasG  
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透支支票to overdraw a cheque @|vH5P i  
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背书支票to endorse a cheque ~s'tr&+  
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请付票款||清付票款to pay a cheque||to honour a cheque lnyf
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支票退票to dishonour a cheque `IUn{I  
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拒付支票to refuse a cheque 2.Qz"YDh =  
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拒付支票to stop payment of a cheque -9i7Ja  
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提示要求付款to present for payment zTw"5N  
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见票即付持票人payable to bearer $ItjVc@U  
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支付指定人payable to order 0<-E)\:[g  
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已过期||无效out of date||stale -SrZ^  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T$xBH  
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文字与数字不一致words and figures differ ecghY=%  
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支票 JNfL jfE)<  
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时间已过account closed Fz%;_%j  
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时间已过effects not cleared 'dLw8&T+W  
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停止付款payment stopped o$rjGa l  
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支票毁损cheque mutilated ci~#G[_$S  
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汇款||寄钱to remit||to send money /<J(\;Jr6  
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寄票供取款||支票支付to send a cheque for payment k{}> *pCU  
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寄款人a remitter q<JCgO-F<  
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收款人a remittee u,sR2&Fe  
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国外汇票foreign Bill 6Y9N=\`  
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国内汇票inland Bill Bm$|XS3cD  
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跟单汇票documentary bill XUqorE  
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空头汇票accommodation bill Ipp_}tl_  
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原始汇票original bill mq`/nAmt  
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改写||换新票据renewed bill Nu5|tf9% A  
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即期汇票sight bill||bill on demand  :Sq]|)  
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…days after date||…days after date…日后付款 F2"fOS  
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…months after date||…months after date…月后付款 F- &tSU,  
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见票后…日付款…days after sight||…days sight BEdCA]T  
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见票后…月付款…months after sight||…months sight 'p@f5[t  
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同组票据set of bills c+Q'4E0|  
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单张汇票sola of exchange||sole of exchange NR4+&d  
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远期汇票usance bill||bill at usance [Vd$FDki  
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长期汇票long bill mRk)5{  
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短期汇票short bill 6=iHw24  
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逾期汇票overdue bill f ULt4  
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宽限日期days of grace H 4<"+7  
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电汇telegraphic transfer （T.T） %a%xUce&-X  
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邮汇postal order||postal note （Am.）||post office order||money order q lc@$  
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本票promissory note （P/N） 5.rA xdP  
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押汇负责书||押汇保证书letter of hypothecation <WXVUEea  
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副保||抵押品||付属担保物collateral security ww2mL <B  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance 05d0p|},
 
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单张承兑general acceptance +kSu{Tc  
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有条件承兑qualified acceptance gInh+XZs  
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附条件认付conditional acceptance EU[\D;  
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部分认付partial acceptance   Xa[k=qFo