[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。   !?{5ET,gtN  
会计报表statement of account pN[i%\vh  
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往来帐目account current 'PZJ{8=  
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现在往来帐||存款额current accout R-ci?7dt3  
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销货帐account sales n):VuOjm  
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共同计算帐项joint account <javZJ  
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未决帐项outstanding account lG2){){j  
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贷方帐项credit account||creditor account rie1F,  
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借方帐项debit account||debtor account :H~r _>E  
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应付帐||应付未付帐account payable "QMHY\C  
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应收帐||应收未收帐account receivable "YivjHa7H  
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新交易||新帐new account i+OyBDkJM!  
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未决帐||老帐old account NS\'o )J  
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现金帐cash account E5B:79BGO  
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流水帐running account =T[kGg8`  
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暂记帐||未定帐suspense account y8\44WKW  
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过期帐||延滞帐overdue account||pastdue account By" =]|Q  

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杂项帐户sundry account 'En6h"{  
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详细帐单||明细表detail account -|g~--@Q  
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呆帐bad account #5F\zeo@F?  
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会计项目title of account ^[2A< g  
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会计薄||帐薄account-book LEG y1L  
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营业报告书||损益计算表account of budiness||business report L9"V$MO  
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借贷细帐||交验帐account rendered |.X?IJ`  
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明细帐account stated ^As^hY^p  
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与…银行开立一户头to open an account with ]:d`=V\&N  
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与…银行建立交易to keep account with eNR>W>;'  
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继续记帐to keep account HTAJn_  
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与…有交易to have an account with &]iiBp#2  
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作成会计帐||有往来帐项to make out an account with BagO0#  
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清算||清理债务to make up an account BIqZg$  
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清洁帐目||与…停止交易to close ones account with cks53/Z  
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结帐to close an account LlKvi_z  
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清理未付款to ask an account||to demand an account O/ Yz6VQ  
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结清差额to balance the account with 2O;Lw@W  
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清算to settle an account||to liquidate an account||to square an account <?yf<G'$  
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审查帐目||监查帐目to audit an account -hL0}Wy$N  
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检查帐目to examine an account }(tuBJ9  
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转入A的帐户to charge the amount to As account YNHQbsZUI,  
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以计帐方式付款to pay on account SUGB)vEa  
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代理某人||为某人on ones account||on account of one *S _[8L"  
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为自己计算||独立帐目on ones own account <=O/_Iu (  
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由某人收益并负风险on ones account and risk||for ones account and risk @bfW-\ I  
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由某人负担for ones account||for account of one Q5K<ECoPk  
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按某人指示||列入某人帐户by order and for account of one J]h
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列入5月份帐目for May account t 0 om
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编入某中帐项下to pass to the account of||to place to the account of &Y`V A  
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寄出清算书to send in an account||to send in render an account 27"M]17)  
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支票薄cheque book E:7R>.g  
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支票陈票人cheque drawer &7 0o4~Fr  
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持票人cheque holder .,vF%pQ  
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不记名支票cheque to bearer||bearer cheque e6 &-f  
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记名支票||认人支票cheque to order =!R+0  
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到期支票antedated cheque ^7p>p8  
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未到期支票postdated cheque Zqp<8M2  
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保付支票certified cheque o$XJSz|6  
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未获兑现支票，退票returned cheque Qzh`x-S  
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横线支票crossed cheque C)H1<Br7  
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普通横线general crossing 13f@Ox$  
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特别横线special crossing :}n\ r/i  
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空白支票blank cheque .$s>b#mO  
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失效支票，过期支票stale cheque ^ALR.N+<  
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普通支票open cheque qVe&nXo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \[CPI`yQe  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yr"BeTrS.  
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支票换现金||兑现to cash a cheque 8 mFy9{M  
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清理票款to clear a cheque %j7HIxZh  
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保证兑现to certify a cheque 'ai3f  
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填写支票数额to fill up a cheque a|5^4 J\%  
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支票上划线to cross a cheque -l2aAK1M  
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开发支票to make out a cheque 6{8
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签发支票，开立支票to draw a cheque||to issue a cheque vXUq[,8yf  

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透支支票to overdraw a cheque E|`JmfLQu  
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背书支票to endorse a cheque 5U[ bn=n  
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请付票款||清付票款to pay a cheque||to honour a cheque zh60b{  
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支票退票to dishonour a cheque L4)  
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拒付支票to refuse a cheque vOnhJN  
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拒付支票to stop payment of a cheque ?x-:JME0  
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提示要求付款to present for payment PEIf)**0N  
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见票即付持票人payable to bearer Q/u1$&1  
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支付指定人payable to order #OE]'k Ss  
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已过期||无效out of date||stale l$mfsm|{:  
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请给出票人R/D||refer to drawer QT[yw6Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S{.G=O  
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文字与数字不一致words and figures differ uFH ]w]X  
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支票 AQR/nWwx  
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时间已过account closed Cg4l*"_  
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更改处应加盖印章alterations require initials cQOc^
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时间已过effects not cleared CQGq}.Jt!  
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停止付款payment stopped kl/eJN'S  
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支票毁损cheque mutilated e <]^7pz  
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汇款||寄钱to remit||to send money %D9,Femt  
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寄票供取款||支票支付to send a cheque for payment 07FS|>DM'Z  
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寄款人a remitter GiH<6<=  
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收款人a remittee _/(7:  
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国外汇票foreign Bill 9f/RD?(1O  
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国内汇票inland Bill w!8xZu  
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跟单汇票documentary bill C>bd HB7  
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空头汇票accommodation bill N%:)MT,&g  
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原始汇票original bill RXZ}aX[h  
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改写||换新票据renewed bill xdqiogue  
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即期汇票sight bill||bill on demand qDzd_E@aR  
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…days after date||…days after date…日后付款 icnc5G  
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…months after date||…months after date…月后付款 kS@6'5U  

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见票后…日付款…days after sight||…days sight k;AV'r  
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见票后…月付款…months after sight||…months sight `QIYnokL  
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同组票据set of bills E(l'\q'.  
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单张汇票sola of exchange||sole of exchange b<N962 q$q  
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远期汇票usance bill||bill at usance x-Cy,d:YX  
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长期汇票long bill
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短期汇票short bill Ckelr  
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逾期汇票overdue bill @L)=epC  
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宽限日期days of grace j\ dY  
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电汇telegraphic transfer （T.T） 2!Mwui;%  
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邮汇postal order||postal note （Am.）||post office order||money order E27N1J+1  
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本票promissory note （P/N） \Lz2"JI  
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押汇负责书||押汇保证书letter of hypothecation >@2l/x8;  
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副保||抵押品||付属担保物collateral security ?ah<Qf]  
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担保书trust receipt||letter of indemnity MNE{mV(  
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承兑||认付acceptance 0/8r YBV  
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单张承兑general acceptance idm!6]  
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有条件承兑qualified acceptance TJ:B_F*bSk  
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附条件认付conditional acceptance ;;zKHS  
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部分认付partial acceptance   x?J- {6k