[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。   qV$',U*+T  
会计报表statement of account E.% F/mM  
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往来帐目account current cwC,VYVl  
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现在往来帐||存款额current accout Z/RUrYeb  
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销货帐account sales |95/'a*  
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共同计算帐项joint account YV940A-n  
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未决帐项outstanding account Z "=(uwM  
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贷方帐项credit account||creditor account ^{K8uN7  
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借方帐项debit account||debtor account lM 1!2d'P  
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应付帐||应付未付帐account payable yl ;'Ru:  
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应收帐||应收未收帐account receivable ZAH<!@qh  
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新交易||新帐new account =GVhAzD3  
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未决帐||老帐old account C|J1x4sb@  
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现金帐cash account F`Y<(]+   
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流水帐running account .KsvRx  
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暂记帐||未定帐suspense account *a%PA(%6  
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过期帐||延滞帐overdue account||pastdue account JrAc]=  
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杂项帐户sundry account $ bosGG  
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详细帐单||明细表detail account OJ 5 !+#>  
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呆帐bad account ;al FK*K6  
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会计项目title of account <R>ZG"m{  
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会计薄||帐薄account-book iGMONJRO  
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营业报告书||损益计算表account of budiness||business report b1]_e'jj  
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借贷细帐||交验帐account rendered F5MPy[  
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明细帐account stated Z;\"pP:  
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与…银行开立一户头to open an account with A]%t0>EL<  
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与…银行建立交易to keep account with '\B"g@if  
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继续记帐to keep account lY*]&8/=  
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与…有交易to have an account with $uK"@Mw  
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作成会计帐||有往来帐项to make out an account with H&Y{jqua  
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清算||清理债务to make up an account !LOors za  
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清洁帐目||与…停止交易to close ones account with g+ 1=5g  
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结帐to close an account f H|QAMfOu  
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清理未付款to ask an account||to demand an account Tb1}XvZ  
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结清差额to balance the account with Iei7!KLW  
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清算to settle an account||to liquidate an account||to square an account Jp3di&x  
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审查帐目||监查帐目to audit an account G</I%qM  
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检查帐目to examine an account >[H&k8\7n  
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转入A的帐户to charge the amount to As account A` o?+2s_  

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以计帐方式付款to pay on account ?l, X!o6  
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代理某人||为某人on ones account||on account of one o\]:!#r{T  
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为自己计算||独立帐目on ones own account  H\=LE  
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由某人收益并负风险on ones account and risk||for ones account and risk j(%gMVu  
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由某人负担for ones account||for account of one pG!(6V-x<E  
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按某人指示||列入某人帐户by order and for account of one 5>ADw3z'  
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列入5月份帐目for May account X` fhln9N  
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编入某中帐项下to pass to the account of||to place to the account of egI{!bZg'\  
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寄出清算书to send in an account||to send in render an account | jahpji6  
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支票薄cheque book QFW0KD`5  
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支票陈票人cheque drawer p-5Pas  
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持票人cheque holder cT-K@dg  
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不记名支票cheque to bearer||bearer cheque ug^om{e-  
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记名支票||认人支票cheque to order t|;%DA)fjw  
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到期支票antedated cheque wL'oImE  
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未到期支票postdated cheque :3*`IB !  
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保付支票certified cheque W|;nJs:e  
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未获兑现支票，退票returned cheque Q>kiVvc  
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横线支票crossed cheque Js/N()X  
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普通横线general crossing Iq+2mQi*/k  
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特别横线special crossing nt7|f,_J  
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空白支票blank cheque wY/bA}%  
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失效支票，过期支票stale cheque N8VVGPa  
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普通支票open cheque y>`5Kyj3-@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hoj8okP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4h;4!I|  
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支票换现金||兑现to cash a cheque s'TY[   
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清理票款to clear a cheque E4=qh1d  
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保证兑现to certify a cheque FNC[59  
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填写支票数额to fill up a cheque )&:L'N  
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支票上划线to cross a cheque ET.dI.R8  
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开发支票to make out a cheque _%B/!)v  
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签发支票，开立支票to draw a cheque||to issue a cheque >La><.z~  
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透支支票to overdraw a cheque Bd&`Xfebj  
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背书支票to endorse a cheque w#9_eq|3  
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请付票款||清付票款to pay a cheque||to honour a cheque wt?o 7R2  
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支票退票to dishonour a cheque kAo.C Nj7  
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拒付支票to refuse a cheque +D`*\d1  
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拒付支票to stop payment of a cheque 2+Yb 7 uI,  
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提示要求付款to present for payment ~*-qX$gr  
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见票即付持票人payable to bearer >{nH v)  
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支付指定人payable to order [_.n$p-  
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已过期||无效out of date||stale ] .mqxf  
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请给出票人R/D||refer to drawer L'E^c,-x~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,Eu?JH&}u  
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文字与数字不一致words and figures differ {/ 2E*|W~I  
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支票 2*1ft>Uty  
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时间已过account closed H"Dn]$Q\Z  
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更改处应加盖印章alterations require initials +ts0^;QO2{  
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时间已过effects not cleared @S3f:s0~D
 
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停止付款payment stopped ^%<pJMgdF  
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支票毁损cheque mutilated 0.;}]v  
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汇款||寄钱to remit||to send money K$[$4 dX]  
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寄票供取款||支票支付to send a cheque for payment N4!<Xj  
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寄款人a remitter n/Dp"4H%q  
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收款人a remittee zI;0&  
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国外汇票foreign Bill EqB)sK/3  
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国内汇票inland Bill tkKJh !Q7  
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跟单汇票documentary bill xL "!~dN  
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空头汇票accommodation bill Z;DCI-Wg  
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原始汇票original bill 2I'~2o  
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改写||换新票据renewed bill !cX[-}Q  
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即期汇票sight bill||bill on demand ~qP[eW e  
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…days after date||…days after date…日后付款 mI1H!  
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…months after date||…months after date…月后付款 KLWDo%%u  
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见票后…日付款…days after sight||…days sight $iw%
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见票后…月付款…months after sight||…months sight s][24)99  
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同组票据set of bills SX0_v_%M  
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单张汇票sola of exchange||sole of exchange es:2M |#O  
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远期汇票usance bill||bill at usance kSncZ0K{  
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长期汇票long bill oA-:zz>wL  
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短期汇票short bill \E1U@6a  
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逾期汇票overdue bill <[ Xw)/#  
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宽限日期days of grace 7L5P%zLtB  
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电汇telegraphic transfer （T.T） g2cVZ!GIj  
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邮汇postal order||postal note （Am.）||post office order||money order N3BL3:@O  
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本票promissory note （P/N） ;F:fM!l=  
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押汇负责书||押汇保证书letter of hypothecation dhPKHrS  
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副保||抵押品||付属担保物collateral security DPgm%Xq9(!  
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担保书trust receipt||letter of indemnity uLeRZSC  
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承兑||认付acceptance +>^7vq-\'  
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单张承兑general acceptance B0}~G(t(  
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有条件承兑qualified acceptance I_)*)d44_  
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附条件认付conditional acceptance J:dof:q  
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部分认付partial acceptance   Xt/Ksw"wn