[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。   p"0#G&-  
会计报表statement of account $ar^U  
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往来帐目account current
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现在往来帐||存款额current accout a>v *  
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销货帐account sales [5&k{*}}  
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共同计算帐项joint account 9^/Y7Wp/@  
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未决帐项outstanding account e=&~6bs1U  
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贷方帐项credit account||creditor account Z )c\B  
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借方帐项debit account||debtor account cX9o'e:C  
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应付帐||应付未付帐account payable |Ahf 01  
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应收帐||应收未收帐account receivable 0d+n[Go+S  
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新交易||新帐new account eWFkUjz  
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未决帐||老帐old account *6yY>LW  
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现金帐cash account (GF}c\=T7  
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流水帐running account 9]v,3'Q
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暂记帐||未定帐suspense account anSZWQ  
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过期帐||延滞帐overdue account||pastdue account 2|j=^  
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杂项帐户sundry account ?1L<VL=b  
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详细帐单||明细表detail account  +rv##Z  
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呆帐bad account x1Gx9z9  
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会计项目title of account Ug+ K:YUq  
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会计薄||帐薄account-book xS UpVK  
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营业报告书||损益计算表account of budiness||business report CJk"yW[,|  
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借贷细帐||交验帐account rendered @&G}'6vF!  
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明细帐account stated kBqgz|jE%  
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与…银行开立一户头to open an account with  Y:/p0o  
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与…银行建立交易to keep account with |$ ^3 5F  
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继续记帐to keep account sSfP.R  
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与…有交易to have an account with tm/>H  
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作成会计帐||有往来帐项to make out an account with A{4,ih"5  
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清算||清理债务to make up an account OIj.K@Kr  
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清洁帐目||与…停止交易to close ones account with x-c5iahp'  
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结帐to close an account Rd7U5MBEF  
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清理未付款to ask an account||to demand an account ;o'r@4^&$R  
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结清差额to balance the account with 7w2$?k',-  
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清算to settle an account||to liquidate an account||to square an account _BA; H+M  
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审查帐目||监查帐目to audit an account ~C^:SND7  
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检查帐目to examine an account [/q Bvuun  
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转入A的帐户to charge the amount to As account $365VTh"  
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以计帐方式付款to pay on account czIAx1R9  
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代理某人||为某人on ones account||on account of one ^?H|RAp  
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为自己计算||独立帐目on ones own account iii|;v]+  
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由某人收益并负风险on ones account and risk||for ones account and risk Le?g,c  
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由某人负担for ones account||for account of one 2`riI*fQ  
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按某人指示||列入某人帐户by order and for account of one 9o5D3 d K  
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列入5月份帐目for May account % Q6 za'25  
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编入某中帐项下to pass to the account of||to place to the account of pml33^*<U  
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寄出清算书to send in an account||to send in render an account AcuF0KWw/  
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支票薄cheque book <7Pp98si,u  
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支票陈票人cheque drawer j~{cT/5Y_  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque "QdK Md  
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记名支票||认人支票cheque to order DO80HS3ZD  
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到期支票antedated cheque CfU|]<  
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未到期支票postdated cheque 2g{tzR_j  
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保付支票certified cheque |2q3spd  
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未获兑现支票，退票returned cheque qazA,|L!  
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横线支票crossed cheque GjhTF|  
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普通横线general crossing Eu?z!  
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特别横线special crossing GF ux?8A:%  
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空白支票blank cheque 2 kDsIEA  
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失效支票，过期支票stale cheque dD PQDIx  
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普通支票open cheque F^O83[ S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *HKw;I   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fM;,9  
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支票换现金||兑现to cash a cheque _M^.4H2  
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清理票款to clear a cheque e,U:H~+]  
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保证兑现to certify a cheque g":[rXvId  
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填写支票数额to fill up a cheque 9@ tp#  
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支票上划线to cross a cheque R?xb1yc7_  
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开发支票to make out a cheque EbC!tR  
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签发支票，开立支票to draw a cheque||to issue a cheque &|hK79D  
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透支支票to overdraw a cheque 4%(Ji  
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背书支票to endorse a cheque 4qQ,1&!]S  
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请付票款||清付票款to pay a cheque||to honour a cheque I.<c{4K5  
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支票退票to dishonour a cheque CKsV
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拒付支票to refuse a cheque :D.0\.p  
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拒付支票to stop payment of a cheque EYAaK^ &  
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提示要求付款to present for payment YDt+1Kw}D  
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见票即付持票人payable to bearer ks'>?Dw  
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支付指定人payable to order "LMj,qZ1!  
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已过期||无效out of date||stale zkQ[<  
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请给出票人R/D||refer to drawer 1yy?1&88S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UO/sv2CN  
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文字与数字不一致words and figures differ 7N.b-}$(  
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支票 b z>X~   
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时间已过account closed /7Q|D sa  
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更改处应加盖印章alterations require initials 6*OL.~WE  
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时间已过effects not cleared Hvl
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停止付款payment stopped v9$!v^U"D  
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支票毁损cheque mutilated gT+/nSrLV  
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汇款||寄钱to remit||to send money Fe+ @;  
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寄票供取款||支票支付to send a cheque for payment ON?Y Df  
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寄款人a remitter 1^iBS  
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收款人a remittee U=>S|>daR  
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国外汇票foreign Bill XtF m5\U  
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国内汇票inland Bill Cs $5Of
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跟单汇票documentary bill S_}`'Z )  
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空头汇票accommodation bill w~'xZ?  
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原始汇票original bill [P$Xr6#  
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改写||换新票据renewed bill qsj{0Go  
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即期汇票sight bill||bill on demand ^:nc'C gP  
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…days after date||…days after date…日后付款 ?u|??z%  
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…months after date||…months after date…月后付款 .6?"<zdPU  
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见票后…日付款…days after sight||…days sight )m%uSSx#  
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见票后…月付款…months after sight||…months sight K`*GZ+b|`  
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同组票据set of bills HB07 n4 |  
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单张汇票sola of exchange||sole of exchange AGhenDNV  
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远期汇票usance bill||bill at usance ]lWqV  
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长期汇票long bill *_V+K  
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短期汇票short bill +NlnK6T/  
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逾期汇票overdue bill K:Z$V  
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宽限日期days of grace ;0DoZ  
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电汇telegraphic transfer （T.T） mc{z  
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邮汇postal order||postal note （Am.）||post office order||money order .7iRV  
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本票promissory note （P/N） zJQh~)  
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押汇负责书||押汇保证书letter of hypothecation |)x7qy`  
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副保||抵押品||付属担保物collateral security RhWQ:l]  
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担保书trust receipt||letter of indemnity ]b-2:M  
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承兑||认付acceptance k 9i W1  
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单张承兑general acceptance !GO
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有条件承兑qualified acceptance )uqzu%T  
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附条件认付conditional acceptance 0E.N3 iU  
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部分认付partial acceptance   -K|1w'E