[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。   )\fAy  
会计报表statement of account Z+%Uwj  
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往来帐目account current Fl)p^uUtl  
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现在往来帐||存款额current accout LvP{"K;   
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销货帐account sales llG^+*Y8t  
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共同计算帐项joint account fa#xEWaFr  
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未决帐项outstanding account d)V"tSC,  
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贷方帐项credit account||creditor account V?KACYd@O  
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借方帐项debit account||debtor account :^ 9 sy  
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应付帐||应付未付帐account payable UdBP2lGd  
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应收帐||应收未收帐account receivable ^T}6oUd  
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新交易||新帐new account {+Rf?'JZH  
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未决帐||老帐old account Fi8'3/q-^  
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现金帐cash account YHoj^=/b  
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流水帐running account \k6Ho?PL  
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暂记帐||未定帐suspense account ym, UJs&
 
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过期帐||延滞帐overdue account||pastdue account <OG rC .k}  
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杂项帐户sundry account *W()|-[V3  
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详细帐单||明细表detail account \Y[  
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呆帐bad account ,X Zo0!  
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会计项目title of account _I;+p eq  
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会计薄||帐薄account-book a9rn[n1Q  
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营业报告书||损益计算表account of budiness||business report =3rPE"@,[  
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借贷细帐||交验帐account rendered R:+2}kS5e{  
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明细帐account stated w9D<^(_}/  
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与…银行开立一户头to open an account with -uZ bVd  
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与…银行建立交易to keep account with %GUu{n<6  
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继续记帐to keep account H\A!oB,sw  
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与…有交易to have an account with /H+br_D9  
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作成会计帐||有往来帐项to make out an account with x2B~1
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清算||清理债务to make up an account f(.@]eu X  
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清洁帐目||与…停止交易to close ones account with UkrqHHpy  
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结帐to close an account 4`@]jm  
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清理未付款to ask an account||to demand an account ?vL\VI9  
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结清差额to balance the account with 1Sox@Ko  
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清算to settle an account||to liquidate an account||to square an account )&di c6r  
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审查帐目||监查帐目to audit an account z'a#lA.$}  
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检查帐目to examine an account UJG)-x  
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转入A的帐户to charge the amount to As account ,j wU\xo`C  
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以计帐方式付款to pay on account $2E n^  
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代理某人||为某人on ones account||on account of one bHcb+TR3  
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为自己计算||独立帐目on ones own account SeAokz>  
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由某人收益并负风险on ones account and risk||for ones account and risk 21GjRPs\  
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由某人负担for ones account||for account of one v :]y#y  
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按某人指示||列入某人帐户by order and for account of one *v3/8enf  
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列入5月份帐目for May account (8o~ XL  
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编入某中帐项下to pass to the account of||to place to the account of V1Dwh@iS  
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寄出清算书to send in an account||to send in render an account Py\xN  
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支票薄cheque book Woa5Ov!n0  
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支票陈票人cheque drawer Fh& `v0  
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持票人cheque holder &Wfs6g  
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不记名支票cheque to bearer||bearer cheque I<|)uK7  
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记名支票||认人支票cheque to order EiWy`H;  
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到期支票antedated cheque :s+AIo6  
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未到期支票postdated cheque g 'c4&Do  
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保付支票certified cheque m9Gyjr'L  
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未获兑现支票，退票returned cheque Gnp,~F"  
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横线支票crossed cheque LP_d}ve  
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普通横线general crossing l"RX`N@In  
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特别横线special crossing }Xyu"P  
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空白支票blank cheque yxQxc5/X)  
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失效支票，过期支票stale cheque NZ9=hI;iM  
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普通支票open cheque 5fv eQI~!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cZ\#074u/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !tCw)cou  
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支票换现金||兑现to cash a cheque i96Pel  
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清理票款to clear a cheque  }XaO~]  
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保证兑现to certify a cheque ~ 61?nu  
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填写支票数额to fill up a cheque H!4!1J.=xw  
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支票上划线to cross a cheque 9bl&\Ykt.  
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开发支票to make out a cheque b9)%,3-  
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签发支票，开立支票to draw a cheque||to issue a cheque `^9 Zbwq  
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透支支票to overdraw a cheque '$ ~.x|  
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背书支票to endorse a cheque as)2ny!u  
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请付票款||清付票款to pay a cheque||to honour a cheque "V&2g?  
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支票退票to dishonour a cheque 24:;vcb  
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拒付支票to refuse a cheque P1vr}J  
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拒付支票to stop payment of a cheque >>rW-&  
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提示要求付款to present for payment  02Ur'|  
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见票即付持票人payable to bearer ^ b~&}uU  
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支付指定人payable to order a^'1o9  
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已过期||无效out of date||stale (sW:^0p  
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请给出票人R/D||refer to drawer l$z[Vh^UU<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }
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文字与数字不一致words and figures differ XLwbA4ORq  
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支票 lN,b@;  
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时间已过account closed n]}+ :  
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更改处应加盖印章alterations require initials $N
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时间已过effects not cleared @?!/Pl49R  
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停止付款payment stopped ^v}Z5,aN  
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支票毁损cheque mutilated =9\=5_V  
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汇款||寄钱to remit||to send money Q#}} 1}Ja  
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寄票供取款||支票支付to send a cheque for payment ""^9WLH4g-  
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寄款人a remitter 8!TbJVR  
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收款人a remittee 2 L%d,Ta>  
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国外汇票foreign Bill FMwT4]y  
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国内汇票inland Bill !.+iA=K{  
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跟单汇票documentary bill X-3L4@T:?  
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空头汇票accommodation bill {Xwin$C  
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原始汇票original bill XC?H  
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改写||换新票据renewed bill \Wt&z,  
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即期汇票sight bill||bill on demand l2gI2Cioa  
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…days after date||…days after date…日后付款 1Lqs>*  

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…months after date||…months after date…月后付款 VEpIAC4  
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见票后…日付款…days after sight||…days sight bp_3ETK]P  
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见票后…月付款…months after sight||…months sight cAVe(:k)  
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同组票据set of bills )lB-D;3[_  
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单张汇票sola of exchange||sole of exchange "N4c>2Q  
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远期汇票usance bill||bill at usance r\_rnM)_xN  
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长期汇票long bill #0!C3it6c  
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短期汇票short bill (ter+rTv  
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逾期汇票overdue bill LwY_6[Ef  
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宽限日期days of grace cTRCQ+W6:  
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电汇telegraphic transfer （T.T） cv#H  
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邮汇postal order||postal note （Am.）||post office order||money order #GWQ]r?  
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本票promissory note （P/N） 8 ehC^Cg  
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押汇负责书||押汇保证书letter of hypothecation r9b`3yr=  
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副保||抵押品||付属担保物collateral security K =7 (=Y{  
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担保书trust receipt||letter of indemnity 1$Eiv8xd  
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承兑||认付acceptance y{v*iH<  
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单张承兑general acceptance (TnYUyFP`  
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有条件承兑qualified acceptance Y61E|:fV!  
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附条件认付conditional acceptance d]@9kG  
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部分认付partial acceptance   B<0lif|