[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。   Vd?v"2S(9  
会计报表statement of account kH&ZPAI  
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往来帐目account current 0wkLM-lN  
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现在往来帐||存款额current accout ya_'
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销货帐account sales *(`.h\+  
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共同计算帐项joint account m4DH90~a8  
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未决帐项outstanding account [;=ky<K0E  
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贷方帐项credit account||creditor account v 2GhR*  
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借方帐项debit account||debtor account 7:L~n(QpP  
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应付帐||应付未付帐account payable [~<',,tA0|  
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应收帐||应收未收帐account receivable 5)zB/Ta<  
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新交易||新帐new account 3=l-jGJk  
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未决帐||老帐old account Hm*vKFhz  
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现金帐cash account R$fIb}PDr  
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流水帐running account _Af4ct;ng  
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暂记帐||未定帐suspense account >.hGoT!_k  
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过期帐||延滞帐overdue account||pastdue account :J`!'{r  
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杂项帐户sundry account |J Q:.h  
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详细帐单||明细表detail account ;vclAsJ  
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呆帐bad account w52HN;Jm  
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会计项目title of account 4`-?r%$,:  
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会计薄||帐薄account-book ROt0<^<  
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营业报告书||损益计算表account of budiness||business report `?o1cf A  
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借贷细帐||交验帐account rendered %M)oHX1p  
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明细帐account stated B mBzOk^  
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与…银行开立一户头to open an account with .xz,pn}  
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与…银行建立交易to keep account with qgC-@I  
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继续记帐to keep account M*~v'L_sI  
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与…有交易to have an account with kk/+Vx~  

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作成会计帐||有往来帐项to make out an account with ! F;<xgw  
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清算||清理债务to make up an account {80oRD2=Q  
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清洁帐目||与…停止交易to close ones account with pRiH,:\  
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结帐to close an account iFwyh`Bcg  
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清理未付款to ask an account||to demand an account (ifqwl62  
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结清差额to balance the account with s#
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清算to settle an account||to liquidate an account||to square an account /jjW/lr  
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审查帐目||监查帐目to audit an account \tiUEE|k  
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检查帐目to examine an account P|e:+G7  
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转入A的帐户to charge the amount to As account :Wyn+  
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以计帐方式付款to pay on account IFd )OZ5  
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代理某人||为某人on ones account||on account of one 6 ?1s`{yy  
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为自己计算||独立帐目on ones own account Sk6b`W7$  
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由某人收益并负风险on ones account and risk||for ones account and risk 4 [R8(U[g  
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由某人负担for ones account||for account of one _o@(wGeu#  
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按某人指示||列入某人帐户by order and for account of one d\~p5_5.  
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列入5月份帐目for May account g".d"d{  
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编入某中帐项下to pass to the account of||to place to the account of Zu\p;!e  
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寄出清算书to send in an account||to send in render an account AddGB^7yl  
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支票薄cheque book [8,PO  
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支票陈票人cheque drawer EKqi+T^=F  
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持票人cheque holder q>^hoW2$C  
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不记名支票cheque to bearer||bearer cheque ;*y|8od B  
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记名支票||认人支票cheque to order zL9VR;q  
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到期支票antedated cheque >R(8/#|E  
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未到期支票postdated cheque h2"9"*S1  
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保付支票certified cheque -<_7\09  
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未获兑现支票，退票returned cheque \@i=)dA  
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横线支票crossed cheque +)gGs#2X  
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普通横线general crossing U|8[#@r  
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特别横线special crossing gC`)]*'tE  
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空白支票blank cheque cS}r9gaQ  
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失效支票，过期支票stale cheque " \:ced  
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普通支票open cheque _9 NVE|c;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i&A%"lOI9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^Gq5ig1rxy  
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支票换现金||兑现to cash a cheque Sj)}qM-y#  
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清理票款to clear a cheque 2J<&rKCF  
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保证兑现to certify a cheque Kd3QqVJBz1  
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填写支票数额to fill up a cheque 1zjaR4Tf  
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支票上划线to cross a cheque 0Q~@F3N-\>  
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开发支票to make out a cheque &[@\f^~  
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签发支票，开立支票to draw a cheque||to issue a cheque ^7aN2o3{  
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透支支票to overdraw a cheque  g:<?  
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背书支票to endorse a cheque ip``v 0Nf  
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请付票款||清付票款to pay a cheque||to honour a cheque {J]-<:XD  
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支票退票to dishonour a cheque LdTd Q,s<  
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拒付支票to refuse a cheque zgKY4R{V  
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拒付支票to stop payment of a cheque V U~Dk);Bv  
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提示要求付款to present for payment S>Z|)I  
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见票即付持票人payable to bearer XU-m"_t  
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支付指定人payable to order eThy+  
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已过期||无效out of date||stale 0ys~2Y!eH  
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请给出票人R/D||refer to drawer =AOWeLk*G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K7`YJp`i  
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文字与数字不一致words and figures differ Jb(Y,LO^  
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支票 RK
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时间已过account closed 61K"(r~  
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时间已过effects not cleared E{Vo'!LY  
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停止付款payment stopped xtfRrX^  
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支票毁损cheque mutilated e~\QE0Oe:  
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汇款||寄钱to remit||to send money [
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寄票供取款||支票支付to send a cheque for payment 2(#Ks's?  
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寄款人a remitter )pgrl  
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收款人a remittee grcbH  
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国外汇票foreign Bill 8L{u}|{  
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国内汇票inland Bill mh`|=M]8E  
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跟单汇票documentary bill #Ob]]!y  
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空头汇票accommodation bill BGWAh2w6  
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原始汇票original bill <@#PF$!  
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改写||换新票据renewed bill @u9
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即期汇票sight bill||bill on demand P:!)9
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…days after date||…days after date…日后付款 By((,QpB  
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…months after date||…months after date…月后付款 2@i;_
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见票后…日付款…days after sight||…days sight JOfV]eCL  
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见票后…月付款…months after sight||…months sight f&I7 ,"v  
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同组票据set of bills v'9m7$  
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单张汇票sola of exchange||sole of exchange '044Vm;/  
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远期汇票usance bill||bill at usance >Y&KTSD"  
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长期汇票long bill JP=ZUu  
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短期汇票short bill oXGZK5w<l  
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逾期汇票overdue bill _z"o1`{w  
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宽限日期days of grace EXbTCT}`x  
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电汇telegraphic transfer （T.T） 8
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邮汇postal order||postal note （Am.）||post office order||money order o#{#r@,i  
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本票promissory note （P/N） ^H=o3#P~L  
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押汇负责书||押汇保证书letter of hypothecation z,+m[x=/N  
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副保||抵押品||付属担保物collateral security - L`7+  
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担保书trust receipt||letter of indemnity `|,tCM&-  
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承兑||认付acceptance 4  
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单张承兑general acceptance vnZ/tF  
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有条件承兑qualified acceptance R=8
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附条件认付conditional acceptance 0 r3N^_}  
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部分认付partial acceptance   k>-'AWH^v