[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。   $ ]ew<j  
会计报表statement of account BwLggo  
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往来帐目account current +b =X~>vZ  
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现在往来帐||存款额current accout K1th>!JW'  
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销货帐account sales ,2|(UTv  
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共同计算帐项joint account jkVX>*.|oy  
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未决帐项outstanding account C[-M ~yIL  
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贷方帐项credit account||creditor account ujLz<5gKuO  
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借方帐项debit account||debtor account fn~Jc~[G|  
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应付帐||应付未付帐account payable $:RP tG  
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应收帐||应收未收帐account receivable \#hp,XV>  
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新交易||新帐new account %>mB"Y,  
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未决帐||老帐old account Ec/-f`8  
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现金帐cash account YQ`m;<  
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流水帐running account m%p;>:"R  
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暂记帐||未定帐suspense account 9R1S20O  
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过期帐||延滞帐overdue account||pastdue account +vSp+X1E  
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杂项帐户sundry account ]iHSU P  
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详细帐单||明细表detail account ]tnf<5x  
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呆帐bad account ;&~9k?v7L  
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会计项目title of account D
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会计薄||帐薄account-book /f Ui2[y  
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营业报告书||损益计算表account of budiness||business report 0V!@*Z  
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借贷细帐||交验帐account rendered ig}H7U2q@  
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明细帐account stated K[s!3.u  
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与…银行开立一户头to open an account with Z-;I,\Y%  
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与…银行建立交易to keep account with rpn&.#KS  
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继续记帐to keep account skzTw66W.  
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与…有交易to have an account with VcpN PU6  
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作成会计帐||有往来帐项to make out an account with nX\Q{R2  
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清算||清理债务to make up an account ?I}0[+)V  
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清洁帐目||与…停止交易to close ones account with v3Xt<I=4y  
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结帐to close an account z3|)WS^  
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清理未付款to ask an account||to demand an account <h[l)-86  
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结清差额to balance the account with ~h@<14c{X  
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清算to settle an account||to liquidate an account||to square an account [(eO_I5ep  
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审查帐目||监查帐目to audit an account 81&5g'  
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检查帐目to examine an account .BqSE  
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转入A的帐户to charge the amount to As account b{i7FRR>o4  
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以计帐方式付款to pay on account q)E J?-  
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代理某人||为某人on ones account||on account of one hp6%zUR  
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为自己计算||独立帐目on ones own account vJE>H4qPmD  
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由某人收益并负风险on ones account and risk||for ones account and risk $YCy,Ew  
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由某人负担for ones account||for account of one |Lz:i+;  
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按某人指示||列入某人帐户by order and for account of one !Qd4Y =  
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列入5月份帐目for May account QX$i ]y%S  
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编入某中帐项下to pass to the account of||to place to the account of o]vU(j_Ju  
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寄出清算书to send in an account||to send in render an account h) . ([  
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支票薄cheque book Jm+h DZrW  
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支票陈票人cheque drawer ,\FJVS;NeJ  
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持票人cheque holder P*#H]Pv  
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不记名支票cheque to bearer||bearer cheque <E(#;F^y  
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记名支票||认人支票cheque to order kphv)a4z=  
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到期支票antedated cheque pv=g)  
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未到期支票postdated cheque T'cahkSw'O  
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保付支票certified cheque ?Mg&e/^  
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未获兑现支票，退票returned cheque S=>54!{`x  
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横线支票crossed cheque (
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普通横线general crossing r=<Oy1m/  
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特别横线special crossing Wc4F'}s  
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空白支票blank cheque wuCiO;w  

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失效支票，过期支票stale cheque 6f
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普通支票open cheque 7q<2k_3<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cXiNO ke&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v1Tla]d  
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支票换现金||兑现to cash a cheque ES[H^}|Gi  
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清理票款to clear a cheque a>x3UVf_  
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保证兑现to certify a cheque P(BjXMd  
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填写支票数额to fill up a cheque RKoM49W  
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支票上划线to cross a cheque hK F*{, '  
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开发支票to make out a cheque npC:SrI%  
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签发支票，开立支票to draw a cheque||to issue a cheque 32nB9[l  
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透支支票to overdraw a cheque VfWU-lJ  
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背书支票to endorse a cheque xQLVFgd  
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请付票款||清付票款to pay a cheque||to honour a cheque f793yCiG  
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支票退票to dishonour a cheque []^fb,5a  
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拒付支票to refuse a cheque UAleGR`,  
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拒付支票to stop payment of a cheque $K& #
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提示要求付款to present for payment bhk:Sz qz  
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见票即付持票人payable to bearer olA 1,8  
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支付指定人payable to order Q[rmsk2L'  
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已过期||无效out of date||stale -_`dA^  
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请给出票人R/D||refer to drawer 0NB5YQ8_]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c]Z@L~WW  
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文字与数字不一致words and figures differ  b79z<D  
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支票 Xi  8rD"v  
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时间已过account closed 5w9oMM{  
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更改处应加盖印章alterations require initials ^X\{MW'>4  
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时间已过effects not cleared &sA@!  
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停止付款payment stopped be+]kp  
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支票毁损cheque mutilated H_&z-g`  
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汇款||寄钱to remit||to send money Jc9BZ`~i  
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寄票供取款||支票支付to send a cheque for payment K /A1g.$  
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寄款人a remitter L9bIdiB7  
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收款人a remittee LVAnZ'h/|  
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国外汇票foreign Bill -guVl4 V  
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国内汇票inland Bill ];7/DM#Np  
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跟单汇票documentary bill &h67LMD!  
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空头汇票accommodation bill .#wU+t>  
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原始汇票original bill :978D0 }{p  
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改写||换新票据renewed bill N^U<;O?YDW  
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即期汇票sight bill||bill on demand t1%<l  
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…days after date||…days after date…日后付款 oEuo@\U05v  
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…months after date||…months after date…月后付款 /{7we$+,p  

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见票后…日付款…days after sight||…days sight Xy'qgK?  
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见票后…月付款…months after sight||…months sight JJn+H&[B  
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同组票据set of bills sJ(q.FRM'  
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单张汇票sola of exchange||sole of exchange -a(\(^NW  
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远期汇票usance bill||bill at usance =P"Sm r  
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长期汇票long bill t<Z)D0.  
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短期汇票short bill mp x/~`c  
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逾期汇票overdue bill ErDt~FH  
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宽限日期days of grace b@&ydgmaQ  
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电汇telegraphic transfer （T.T） +yYv"J  
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邮汇postal order||postal note （Am.）||post office order||money order 2 #+g4  
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本票promissory note （P/N） o5N];Nj  
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押汇负责书||押汇保证书letter of hypothecation mmV
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副保||抵押品||付属担保物collateral security O_p:`h: ;M  
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担保书trust receipt||letter of indemnity gJyFt8Z<  
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承兑||认付acceptance "}b
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单张承兑general acceptance C/Ig.KmXF{  
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有条件承兑qualified acceptance fuQ|[tpvQG  
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附条件认付conditional acceptance VZ*Q|  
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部分认付partial acceptance   N1UE u,j