[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。   sx(yG9  
会计报表statement of account m.S@ e8kS  
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往来帐目account current Y.jg }oV  
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现在往来帐||存款额current accout a*74FVZo.;  
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销货帐account sales fd*=`+P  
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共同计算帐项joint account L=4?vs  
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未决帐项outstanding account 9v<BO$ ,a  
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贷方帐项credit account||creditor account BxO2w1G  
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借方帐项debit account||debtor account qmO Gsj`#  
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应付帐||应付未付帐account payable )Qb1$%r.  
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应收帐||应收未收帐account receivable 6bo,x  
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新交易||新帐new account u%VO'}Gz  
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未决帐||老帐old account |C7GI[P  
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现金帐cash account `H+ 7Hj  
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流水帐running account DtXXfp@;  
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暂记帐||未定帐suspense account ElqHZ$a?  
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过期帐||延滞帐overdue account||pastdue account L.l"'=M  
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杂项帐户sundry account Fl(+c0|kT  
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详细帐单||明细表detail account |X~T</{8i  
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呆帐bad account `@")R-  
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会计项目title of account wvx N6  
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会计薄||帐薄account-book 7I(Sa?D:  
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营业报告书||损益计算表account of budiness||business report Z;7f D  
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借贷细帐||交验帐account rendered 
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明细帐account stated 'S@h._q  

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与…银行开立一户头to open an account with jP@H$$-=wH  
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与…银行建立交易to keep account with i^Ep[3  
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继续记帐to keep account *D
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与…有交易to have an account with 3xp%o5K  
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作成会计帐||有往来帐项to make out an account with [fxAj]  
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清算||清理债务to make up an account fS w00F{T  
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清洁帐目||与…停止交易to close ones account with CL dLOu"  
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结帐to close an account V\r 5  
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清理未付款to ask an account||to demand an account u/hFf3  
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结清差额to balance the account with =L 7scv%i  
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清算to settle an account||to liquidate an account||to square an account kg
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审查帐目||监查帐目to audit an account L@_IGH  
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检查帐目to examine an account &s_[~g<  
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转入A的帐户to charge the amount to As account `$JPF Z  
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以计帐方式付款to pay on account _SJ#k|vcq  
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代理某人||为某人on ones account||on account of one wcspqC"_  
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为自己计算||独立帐目on ones own account s(w6Ldi  
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由某人收益并负风险on ones account and risk||for ones account and risk Z!0D97^  
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由某人负担for ones account||for account of one h2#G  
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按某人指示||列入某人帐户by order and for account of one ftw\oGrS  
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列入5月份帐目for May account cs `T7?>  
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编入某中帐项下to pass to the account of||to place to the account of Nih8(pbe  
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寄出清算书to send in an account||to send in render an account P!q!+g  
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支票薄cheque book _]E H~;  
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支票陈票人cheque drawer #q'J`BC  
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持票人cheque holder V+j58Wuf  
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不记名支票cheque to bearer||bearer cheque $Tci_(V=F  
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记名支票||认人支票cheque to order jI:5[. Y  
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到期支票antedated cheque R3=PV{`M  
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未到期支票postdated cheque _ T ;+*  
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保付支票certified cheque "\0&1C(G  
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未获兑现支票，退票returned cheque q=Cc2|Ve  
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横线支票crossed cheque Z:51Q  
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普通横线general crossing u!wR  
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特别横线special crossing +\r=/""DW  
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空白支票blank cheque u/W  
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失效支票，过期支票stale cheque d5aG6/  
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普通支票open cheque #ZFedK0vv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a?635*9K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k `#OXLR  
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支票换现金||兑现to cash a cheque j=&]=0F  
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清理票款to clear a cheque @/(\YzQvp]  
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保证兑现to certify a cheque !xqy6%p  
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填写支票数额to fill up a cheque 3e)W_P*0?  
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支票上划线to cross a cheque {c(@u6l28  
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开发支票to make out a cheque vS@;D7ep  
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签发支票，开立支票to draw a cheque||to issue a cheque Fj_ 6jsDb  
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透支支票to overdraw a cheque 55%j$f  
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背书支票to endorse a cheque >'/KOK"  
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请付票款||清付票款to pay a cheque||to honour a cheque , z-#B]  
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支票退票to dishonour a cheque @P'("qb~  
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拒付支票to refuse a cheque X2[d15!9  
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拒付支票to stop payment of a cheque ,E._A(Z  
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提示要求付款to present for payment 3g{T+c*  
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见票即付持票人payable to bearer =/Lwprj  
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支付指定人payable to order =qNZ7>Qw  
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已过期||无效out of date||stale CKu
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请给出票人R/D||refer to drawer ]nQC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x9qoS)@CM  
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文字与数字不一致words and figures differ k0>]7t$L  
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支票 a'prlXr\4  
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时间已过account closed |\#6?y[o  
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更改处应加盖印章alterations require initials --'!5)U  
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时间已过effects not cleared ]R7zvcu&  
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停止付款payment stopped mq!_/3  
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支票毁损cheque mutilated etD8S KD  
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汇款||寄钱to remit||to send money HLp9_Y{X.  
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寄票供取款||支票支付to send a cheque for payment j+-+<h/(  
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寄款人a remitter HaiaDY)  
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收款人a remittee ?RI&7699+  
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国外汇票foreign Bill U2@Mxw  
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国内汇票inland Bill FY(C<fDRo{  
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跟单汇票documentary bill xw5LPz;
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空头汇票accommodation bill xU5+"t~  
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原始汇票original bill =e>#oPH  
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改写||换新票据renewed bill ~.,h12  
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即期汇票sight bill||bill on demand QlFt:?7f  
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…days after date||…days after date…日后付款 },=0]tvZG#  
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…months after date||…months after date…月后付款 ctzaqsr  
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见票后…日付款…days after sight||…days sight P(Fd|).j$  
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见票后…月付款…months after sight||…months sight -a}d @&  
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同组票据set of bills mu1Lgs$;  
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单张汇票sola of exchange||sole of exchange mu(EmAoenQ  
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远期汇票usance bill||bill at usance Dw@0P  
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长期汇票long bill NTHy!y<!h  
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短期汇票short bill zaix_mR  
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逾期汇票overdue bill AU@XpaPWh  
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宽限日期days of grace ?]fd g;?@  
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电汇telegraphic transfer （T.T） *CA7 {2CX  
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邮汇postal order||postal note （Am.）||post office order||money order (]|rxmycA  
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本票promissory note （P/N） m,e@bJ -  
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押汇负责书||押汇保证书letter of hypothecation lg0iNc!  
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副保||抵押品||付属担保物collateral security < t{T]i+  
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担保书trust receipt||letter of indemnity *g^U=t  
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承兑||认付acceptance  0u4:=Z}W  
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单张承兑general acceptance `z$<1QT  
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有条件承兑qualified acceptance 3F ;+D  
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附条件认付conditional acceptance Nhv~f0  
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部分认付partial acceptance   #$xiqL