[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。   BV:,bS  
会计报表statement of account ~m&oa@*=y  
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往来帐目account current  `.-C6!  
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现在往来帐||存款额current accout e-t`\5b
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销货帐account sales %/C[\wp81  
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共同计算帐项joint account LvdMx]*SSr  
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未决帐项outstanding account [RuY'  
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贷方帐项credit account||creditor account =c4U%d2  
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借方帐项debit account||debtor account ;& +75n  
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应付帐||应付未付帐account payable ?sE21m?b-  
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应收帐||应收未收帐account receivable TXv#/@  
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新交易||新帐new account  v<W++X7z  
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未决帐||老帐old account X.qKG0i  
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现金帐cash account &baY[[N  
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流水帐running account M-hnB t  
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暂记帐||未定帐suspense account 5B6:pH6e  
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过期帐||延滞帐overdue account||pastdue account SrIynO
  
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杂项帐户sundry account l"/Os_4O  
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详细帐单||明细表detail account rcCMx"L=  
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呆帐bad account 4[D@[kAs  
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会计项目title of account p6p_B  
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会计薄||帐薄account-book c{[WOrA~#  
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营业报告书||损益计算表account of budiness||business report /OEj]DNY  
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借贷细帐||交验帐account rendered kN)P-![  
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明细帐account stated U:H*b{`TU  
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与…银行开立一户头to open an account with k# /_Zd  
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与…银行建立交易to keep account with RaR$lcG+iY  
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继续记帐to keep account i9Qx{f88  
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与…有交易to have an account with gq
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作成会计帐||有往来帐项to make out an account with 3vx?x39*Y  
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清算||清理债务to make up an account I%
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清洁帐目||与…停止交易to close ones account with mhL,:UE  
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结帐to close an account %A04'dj`zQ  
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清理未付款to ask an account||to demand an account A>Js`s  
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结清差额to balance the account with !$P&`n]@  
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清算to settle an account||to liquidate an account||to square an account '6WaG hvO  
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审查帐目||监查帐目to audit an account k? X7h2  
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检查帐目to examine an account 52=?! JM  
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转入A的帐户to charge the amount to As account S 7RB`I5  
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以计帐方式付款to pay on account 1jpcoJ@s  
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代理某人||为某人on ones account||on account of one crG+BFi
 
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为自己计算||独立帐目on ones own account %Sf%XNtu  
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由某人收益并负风险on ones account and risk||for ones account and risk %i:S f  
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由某人负担for ones account||for account of one |hk?'WGc`0  
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按某人指示||列入某人帐户by order and for account of one H:TRJ.!w2  
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列入5月份帐目for May account D-JG0.@  
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编入某中帐项下to pass to the account of||to place to the account of ?B7n,!&~  
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寄出清算书to send in an account||to send in render an account EFSln*|  
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支票薄cheque book Y=94<e[f"  
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支票陈票人cheque drawer KVQ|l,E, /  
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持票人cheque holder bruM#T@}  
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不记名支票cheque to bearer||bearer cheque d'y\~M9(  
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记名支票||认人支票cheque to order $w%n\t> B  
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到期支票antedated cheque [(Jj@HlP6T  
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未到期支票postdated cheque @ -9u;aL  
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保付支票certified cheque wl
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未获兑现支票，退票returned cheque `VJJ"v<L  
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横线支票crossed cheque HZ>8@AVa\  
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普通横线general crossing MJxTzQE  
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特别横线special crossing Cq-d,  
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空白支票blank cheque Woo2hg-ti  
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失效支票，过期支票stale cheque zP[_ccW@  
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普通支票open cheque ;B8#Nf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 41pk )8~pt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @y{i.G  
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支票换现金||兑现to cash a cheque a6UW,n"n  
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清理票款to clear a cheque /7EeM{,~  
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保证兑现to certify a cheque x~7_`=}rO  
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填写支票数额to fill up a cheque ?DAW~+,!7o  
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支票上划线to cross a cheque n+5X*~D  
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开发支票to make out a cheque &9Vm3 X  
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签发支票，开立支票to draw a cheque||to issue a cheque %h "+J  
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透支支票to overdraw a cheque aLwd#/!  
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背书支票to endorse a cheque X%S9H^9  
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请付票款||清付票款to pay a cheque||to honour a cheque d|,,,+fS  
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支票退票to dishonour a cheque 1dhp/Qh  
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拒付支票to refuse a cheque 0:(`t~  
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拒付支票to stop payment of a cheque AHws5#;$6*  
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提示要求付款to present for payment 05".;(  
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见票即付持票人payable to bearer (h0i2>K  
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支付指定人payable to order oB27Y&nO  
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已过期||无效out of date||stale XUUl*5^  
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请给出票人R/D||refer to drawer !+T9NqDv[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a;AvY O  
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文字与数字不一致words and figures differ DSyfF&uC  
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支票 F9q<MTh  
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时间已过account closed 8D eRs#  
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更改处应加盖印章alterations require initials [3++Q-rR=  
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时间已过effects not cleared C |c'V-f  
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停止付款payment stopped v\ggFrG]  
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支票毁损cheque mutilated @giipF2$  
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汇款||寄钱to remit||to send money |4BS\fx~N  
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寄票供取款||支票支付to send a cheque for payment zDY!0QZLF\  
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寄款人a remitter uiDK&@RS  
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收款人a remittee >5 )E\4r-  
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国外汇票foreign Bill r-'(_t~FT  
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国内汇票inland Bill N~ g@  
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跟单汇票documentary bill .T?9-`I9  
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空头汇票accommodation bill 6-U|
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原始汇票original bill Am&/K\ O  
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改写||换新票据renewed bill lDd+.44V:  
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即期汇票sight bill||bill on demand iZ2|/hnw  
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…days after date||…days after date…日后付款 ((F[]<?  
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…months after date||…months after date…月后付款 O0Y/y2d  
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见票后…日付款…days after sight||…days sight lR_ 4iyqb  
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见票后…月付款…months after sight||…months sight ~.7r  
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同组票据set of bills .w2X24Mmb  
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单张汇票sola of exchange||sole of exchange !4 `any  
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远期汇票usance bill||bill at usance 1"ko wp  
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长期汇票long bill S*~v9+  
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短期汇票short bill pn?c6KvO  
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逾期汇票overdue bill SOQm>\U'i  
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宽限日期days of grace xB"o 7,  
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电汇telegraphic transfer （T.T） R06q~>  
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邮汇postal order||postal note （Am.）||post office order||money order i9fK`:)  
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本票promissory note （P/N） N6H/J_:  
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押汇负责书||押汇保证书letter of hypothecation OV ~|@{6T  
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副保||抵押品||付属担保物collateral security l9 RjxO.~U  
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担保书trust receipt||letter of indemnity zOkUR9  
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承兑||认付acceptance TGx:#x*k  
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单张承兑general acceptance mf]1mG})  
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有条件承兑qualified acceptance xe5|pBT  
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附条件认付conditional acceptance z;`o>Ja2  
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部分认付partial acceptance   gE8p**LT+