[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。   y#r=^r]l)  
会计报表statement of account U;ev3  
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往来帐目account current { Ke3  
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现在往来帐||存款额current accout IDv@r\Xw  
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销货帐account sales .nT "f>S&'  
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共同计算帐项joint account @ @}A\wA-  
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未决帐项outstanding account z.#gpTXD  
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贷方帐项credit account||creditor account S tn[M|
 
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借方帐项debit account||debtor account ?DM-C5$  
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应付帐||应付未付帐account payable wMei`svY  
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应收帐||应收未收帐account receivable 1 BVivEG
 
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新交易||新帐new account =v1s@5;~  
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未决帐||老帐old account QR<IHE{~8  
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现金帐cash account sg{>- KHM  
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流水帐running account UP%X `  
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暂记帐||未定帐suspense account %;9wToyK>  
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过期帐||延滞帐overdue account||pastdue account dorZ O2Uc  
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杂项帐户sundry account ZN',=&;n'  
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详细帐单||明细表detail account V1;n5YL  
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呆帐bad account L0_R2E A  
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会计项目title of account GYyP+7K4l[  
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会计薄||帐薄account-book qP*$wKY,  
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营业报告书||损益计算表account of budiness||business report -@<k)hWr  
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借贷细帐||交验帐account rendered ]7fqVOiOu  
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明细帐account stated n\ZDI+X  
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与…银行开立一户头to open an account with YSs9BF:a  
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与…银行建立交易to keep account with |*e >hk  
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继续记帐to keep account U8\[8~Xftn  
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与…有交易to have an account with h7wm xa;  
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作成会计帐||有往来帐项to make out an account with Yvcd(2  
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清算||清理债务to make up an account l+*^P'0u  
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清洁帐目||与…停止交易to close ones account with YrS%Yvhj0  
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结帐to close an account 9_n!.zA<  
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清理未付款to ask an account||to demand an account -%I]Q9  
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结清差额to balance the account with ^
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清算to settle an account||to liquidate an account||to square an account ^,]'Ut  
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审查帐目||监查帐目to audit an account 0(iTnzx0  
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检查帐目to examine an account qPK3"fzH  
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转入A的帐户to charge the amount to As account ~+d?d6*c  
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以计帐方式付款to pay on account D642}VD  
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代理某人||为某人on ones account||on account of one .?UK`O2Q  
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为自己计算||独立帐目on ones own account Y0:y72mK  
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由某人收益并负风险on ones account and risk||for ones account and risk =|O`al  
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由某人负担for ones account||for account of one ]#]|]>& <  
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按某人指示||列入某人帐户by order and for account of one -} \g[|  
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列入5月份帐目for May account ; >Tko<  
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编入某中帐项下to pass to the account of||to place to the account of A rC4pT  
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寄出清算书to send in an account||to send in render an account :SUPGaUJ"  
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支票薄cheque book QNj hA'[T  
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支票陈票人cheque drawer L)H'g  

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持票人cheque holder NPy{ =#k4  
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不记名支票cheque to bearer||bearer cheque 58)`1p\c'  
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记名支票||认人支票cheque to order c+chwU0W  
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到期支票antedated cheque 8wz%e(  
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未到期支票postdated cheque "Opk:;.  
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保付支票certified cheque M
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未获兑现支票，退票returned cheque 17g\XC@ Cl  
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横线支票crossed cheque P @N7g`u3}  
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普通横线general crossing sUA==k  
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特别横线special crossing wz^Q,Od  
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空白支票blank cheque }= OI (Wy  
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失效支票，过期支票stale cheque wGdnv}#  
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普通支票open cheque IB9[Lx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +>3XJlZV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I&JVY8'  
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支票换现金||兑现to cash a cheque H",w$$eF  
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清理票款to clear a cheque Gx Z'"x  
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保证兑现to certify a cheque r
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填写支票数额to fill up a cheque VB 53n'  
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支票上划线to cross a cheque /^_~NF#  
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开发支票to make out a cheque q\+khy,k  
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签发支票，开立支票to draw a cheque||to issue a cheque B~S"1EE[  
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透支支票to overdraw a cheque FR%9Qb7  
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背书支票to endorse a cheque $|J 16tW  
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请付票款||清付票款to pay a cheque||to honour a cheque "S8JHHx  
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支票退票to dishonour a cheque }M3f ?Jv  
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拒付支票to refuse a cheque -TIrbYS`  
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拒付支票to stop payment of a cheque syuW>Z8s
  
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提示要求付款to present for payment (_: k s  
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见票即付持票人payable to bearer a/})X[2  
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支付指定人payable to order cJ CKxj  
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已过期||无效out of date||stale +C
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请给出票人R/D||refer to drawer dv?ael^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cr}T ? $\K  
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文字与数字不一致words and figures differ ny(`An  
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支票 l|, Hj  
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时间已过account closed E_fH,YJ?9  
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更改处应加盖印章alterations require initials cRR[ci34k  
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时间已过effects not cleared  U(d K  
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停止付款payment stopped kp6{QKDj&  
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支票毁损cheque mutilated }@)r\t4m  
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汇款||寄钱to remit||to send money yt5Sy  
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寄票供取款||支票支付to send a cheque for payment wV604eO(  
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寄款人a remitter Qm"
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收款人a remittee K9HXy*y49  
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国外汇票foreign Bill up@I,9C/  
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国内汇票inland Bill {!L25  
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跟单汇票documentary bill m|M'vzu1  
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空头汇票accommodation bill 6
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原始汇票original bill S8dX8,qg  
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改写||换新票据renewed bill [["az'Lrk?  
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即期汇票sight bill||bill on demand _)U .5f<  
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…days after date||…days after date…日后付款 *DcB?8%  
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…months after date||…months after date…月后付款 6%B)  
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见票后…日付款…days after sight||…days sight "qdEu KI  
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见票后…月付款…months after sight||…months sight l2ARM3"  
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同组票据set of bills $1uT`>%  
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单张汇票sola of exchange||sole of exchange XI\P#"  
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远期汇票usance bill||bill at usance FaLc*CU  
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长期汇票long bill (b8ZADI*  
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短期汇票short bill X#k:J  
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逾期汇票overdue bill uH |
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宽限日期days of grace b

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电汇telegraphic transfer （T.T） x c|1?AFj  
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邮汇postal order||postal note （Am.）||post office order||money order # TZ`   
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本票promissory note （P/N） NwN3T]W  
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押汇负责书||押汇保证书letter of hypothecation p"0Dl9  
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副保||抵押品||付属担保物collateral security =~TPrO^  
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担保书trust receipt||letter of indemnity S1#5oy2  
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承兑||认付acceptance tL M@o|:  
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单张承兑general acceptance Sd/7#  
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有条件承兑qualified acceptance *M.,Yoj  
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附条件认付conditional acceptance S9[Y1qH>K  
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部分认付partial acceptance   Qq%~e41ec