[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。   96 q_K84K  
会计报表statement of account cik!GA  
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往来帐目account current Mr;E<Lj ^K  
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现在往来帐||存款额current accout CdasP9"1  
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销货帐account sales Ss~;m']68  
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共同计算帐项joint account ';TT4$(m  
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未决帐项outstanding account ^T ?RK"p  
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贷方帐项credit account||creditor account $}J5xG,}$  
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借方帐项debit account||debtor account w.H%R-Be  

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应付帐||应付未付帐account payable *of3:w  
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应收帐||应收未收帐account receivable .q `Hjmg<  
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新交易||新帐new account Gnfd;. (.  
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未决帐||老帐old account 62O.?Ij  
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现金帐cash account }dp=?AFg  
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流水帐running account 0BIy>wy:  
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暂记帐||未定帐suspense account B[V+ND'(  
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过期帐||延滞帐overdue account||pastdue account xZ6~Ma2z  
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杂项帐户sundry account T(t+ iv  
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详细帐单||明细表detail account 8ELCs<xI  
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呆帐bad account pL{U `5S  
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会计项目title of account d5oI
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会计薄||帐薄account-book Vl:^>jTki  

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营业报告书||损益计算表account of budiness||business report Z@3i$8  
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借贷细帐||交验帐account rendered a>GyO&+Dkg  
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明细帐account stated 1 IZ3=6  
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与…银行开立一户头to open an account with &o,<ijJ:^m  
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与…银行建立交易to keep account with UE$UR#T'w  
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继续记帐to keep account i*#-I3  
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与…有交易to have an account with L{h%f4Du#  
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作成会计帐||有往来帐项to make out an account with t.`@{R$hoA  
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清算||清理债务to make up an account SVO3821  
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清洁帐目||与…停止交易to close ones account with >(?
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结帐to close an account }^/9G17  
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清理未付款to ask an account||to demand an account V>A.iim  
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结清差额to balance the account with PzA|t ;*
  
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清算to settle an account||to liquidate an account||to square an account RV5n,J  
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审查帐目||监查帐目to audit an account ~ ; -! n;  
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检查帐目to examine an account u"d~!j1  
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转入A的帐户to charge the amount to As account \>7^f 3m  
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以计帐方式付款to pay on account K9OY
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代理某人||为某人on ones account||on account of one n(L\||#+  
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为自己计算||独立帐目on ones own account A` AaTP  
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由某人收益并负风险on ones account and risk||for ones account and risk %7gkNa  
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由某人负担for ones account||for account of one ~R&;v3  
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按某人指示||列入某人帐户by order and for account of one l?Fb ='#  
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列入5月份帐目for May account "sl1vzRN  
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编入某中帐项下to pass to the account of||to place to the account of ]f_6 '|5A  
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寄出清算书to send in an account||to send in render an account IrWD%/$H  
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支票薄cheque book "eWYv3z~-  
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支票陈票人cheque drawer Wf&W^ Q  
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持票人cheque holder ocyb5j  
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不记名支票cheque to bearer||bearer cheque G_dsrpI=N  
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记名支票||认人支票cheque to order 2AVa(  
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到期支票antedated cheque \^V`ds*.  
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未到期支票postdated cheque k,
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保付支票certified cheque ~6I)|^Z  
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未获兑现支票，退票returned cheque //&j<vus  
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横线支票crossed cheque :Yj)CGl$  
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特别横线special crossing  A, P
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空白支票blank cheque \Yoa:|%*y  
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失效支票，过期支票stale cheque 3
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普通支票open cheque somfv$'B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d/7lefF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \Z/k;=Sla  
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支票换现金||兑现to cash a cheque Vj; vo `T  
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清理票款to clear a cheque Xev54!619  
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保证兑现to certify a cheque Poa?Ej  
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填写支票数额to fill up a cheque Wn!G.(Jq  
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支票上划线to cross a cheque ~_!ts{[E  
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开发支票to make out a cheque G+)?^QTn  
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签发支票，开立支票to draw a cheque||to issue a cheque S2$5!(P  
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透支支票to overdraw a cheque 6CNS%\A  
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背书支票to endorse a cheque ID
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请付票款||清付票款to pay a cheque||to honour a cheque /BzA(Ic/  
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支票退票to dishonour a cheque R @r{  
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拒付支票to refuse a cheque GqjO>v fy  
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拒付支票to stop payment of a cheque PN\V[#nS  
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提示要求付款to present for payment ~t9$IB  
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见票即付持票人payable to bearer e<'U8|}hc{  
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支付指定人payable to order v,\93mNp[  
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已过期||无效out of date||stale 2nx8iA  
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请给出票人R/D||refer to drawer 3ExVZu$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c+;S<g0  
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文字与数字不一致words and figures differ !>|`ly$6  
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支票 'X ~Ab  
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时间已过account closed `g8tq  
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更改处应加盖印章alterations require initials %((cFQ9  
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时间已过effects not cleared 'T{pdEn8u  
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停止付款payment stopped (aBP|rxg  
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支票毁损cheque mutilated ?xf~!D  
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汇款||寄钱to remit||to send money /^8t'Jjd,  
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寄票供取款||支票支付to send a cheque for payment L;kyAX@^  
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寄款人a remitter d OzO/w&  
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收款人a remittee lTd+{TF.  
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国外汇票foreign Bill X{4xm ,B/  
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国内汇票inland Bill Y&~5k;>'_  
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跟单汇票documentary bill X/K| WOO6  
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空头汇票accommodation bill NN?Bi=&9  
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原始汇票original bill 8j({=xb
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改写||换新票据renewed bill 9LUP{(uq  
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即期汇票sight bill||bill on demand "
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…days after date||…days after date…日后付款 9~*_(yjF  
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…months after date||…months after date…月后付款 aa' 0EU:  
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见票后…日付款…days after sight||…days sight as\)S?0`.  
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见票后…月付款…months after sight||…months sight 1-ndJ@Wlz  
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同组票据set of bills J/H#d')c  
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单张汇票sola of exchange||sole of exchange n[S41809<  
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远期汇票usance bill||bill at usance tS*^ }e*  
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长期汇票long bill Y+Q
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短期汇票short bill PK|`} z9  
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逾期汇票overdue bill Duo#WtC  
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宽限日期days of grace |SXMu_w  
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电汇telegraphic transfer （T.T） C">=2OO  
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邮汇postal order||postal note （Am.）||post office order||money order ![MDmt5Ub^  
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本票promissory note （P/N） Qak@~b  
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押汇负责书||押汇保证书letter of hypothecation RX<^MzCDV  
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副保||抵押品||付属担保物collateral security Q)|LiCR,  
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担保书trust receipt||letter of indemnity $Q7E#  
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承兑||认付acceptance %TggNU,  
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单张承兑general acceptance X}QmeY[0I  
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有条件承兑qualified acceptance g~sNY|%  
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附条件认付conditional acceptance *A9{H>Vq  
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部分认付partial acceptance   p. ~jo