[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。   7F+w o  
会计报表statement of account [lyB@) 6.  
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往来帐目account current RQ/X{<lQ)  
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现在往来帐||存款额current accout aEX+M57k~  
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销货帐account sales `<\AnhNW]I  
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共同计算帐项joint account 6aMqU? -
 
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未决帐项outstanding account w6#hsRq[C  
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贷方帐项credit account||creditor account 'SOp!h$  
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借方帐项debit account||debtor account e ~*qi&,4  
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应付帐||应付未付帐account payable *,pG4kh!  
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应收帐||应收未收帐account receivable M^+~r,D1u  
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新交易||新帐new account =_Qt&B)  
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未决帐||老帐old account $IB@|n  
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现金帐cash account oOQnV(I  
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流水帐running account b6);bX>e  
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暂记帐||未定帐suspense account (AR-8  
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过期帐||延滞帐overdue account||pastdue account O6boTB_2  
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杂项帐户sundry account Vs9fAAXS4  
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详细帐单||明细表detail account I#$u(2.H  
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呆帐bad account ` LU&]NS3  
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会计项目title of account 3MkF  
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会计薄||帐薄account-book #?8'Z/1)  
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营业报告书||损益计算表account of budiness||business report .5_w^4`b  
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借贷细帐||交验帐account rendered FDpNM\SR1l  
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明细帐account stated <q
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与…银行开立一户头to open an account with U
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与…银行建立交易to keep account with +| Cvv]Tx1  
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继续记帐to keep account YwHnDV
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与…有交易to have an account with Ml0d^l}'  
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作成会计帐||有往来帐项to make out an account with TC J\@|yw  
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清算||清理债务to make up an account aD0w82s]J  
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清洁帐目||与…停止交易to close ones account with :i?Z1x1`  
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结帐to close an account r\_aux^z  
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清理未付款to ask an account||to demand an account C,jPr )6)  
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结清差额to balance the account with P),%S9jP;  
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清算to settle an account||to liquidate an account||to square an account <1_?.gSi  
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审查帐目||监查帐目to audit an account uA\A4  
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检查帐目to examine an account $W
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转入A的帐户to charge the amount to As account t41\nTZr  
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以计帐方式付款to pay on account VwtGHF'  
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代理某人||为某人on ones account||on account of one L\hPw{)  
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为自己计算||独立帐目on ones own account 1Kwl_jf  
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由某人收益并负风险on ones account and risk||for ones account and risk q@Q|oB0W$)  
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由某人负担for ones account||for account of one '90B),c{  
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按某人指示||列入某人帐户by order and for account of one )Tb{O  
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列入5月份帐目for May account MZL~IX  
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编入某中帐项下to pass to the account of||to place to the account of j|+B|  
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寄出清算书to send in an account||to send in render an account S0p]:r";x  
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支票薄cheque book }14.
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支票陈票人cheque drawer <_42h|-  
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持票人cheque holder U*1~Zf  
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不记名支票cheque to bearer||bearer cheque LM*9
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记名支票||认人支票cheque to order 4 5ct*w  
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到期支票antedated cheque hpAIIgn  
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未到期支票postdated cheque <u^41  
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保付支票certified cheque o8Bo%OjE  
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未获兑现支票，退票returned cheque {P = {)  
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横线支票crossed cheque sav2.w  
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普通横线general crossing d(]LRIn~1  
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特别横线special crossing  ym${4  
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空白支票blank cheque i]1[eGF  
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失效支票，过期支票stale cheque "%}PVO!  
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普通支票open cheque `qfVgT=2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zj}DlNkVu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }. ,xhF[  
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支票换现金||兑现to cash a cheque Ke\?;1+  
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清理票款to clear a cheque 40:YJ_n  
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保证兑现to certify a cheque pR~PB  
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填写支票数额to fill up a cheque *1>XlVx,  
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支票上划线to cross a cheque o+q5:vJt  
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开发支票to make out a cheque c| p eRO.  
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签发支票，开立支票to draw a cheque||to issue a cheque tfdP#1E  
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透支支票to overdraw a cheque Rfgc^3:j  
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背书支票to endorse a cheque G19FSLrtA  
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请付票款||清付票款to pay a cheque||to honour a cheque O9g{XhMv>f  
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支票退票to dishonour a cheque a
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拒付支票to refuse a cheque <Oy%  
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拒付支票to stop payment of a cheque 7p2x}[ .\  
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提示要求付款to present for payment M*0&3Y Z  
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见票即付持票人payable to bearer "
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支付指定人payable to order rLP4l~V   
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已过期||无效out of date||stale +F 5Dc  
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请给出票人R/D||refer to drawer /\Q{i# v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G::6?+S  
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文字与数字不一致words and figures differ z*x6V0'yt  
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支票 uw]e$,x?  
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时间已过account closed rhL<JTS  
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更改处应加盖印章alterations require initials s"a*S\a;b  
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时间已过effects not cleared 5[*MT%ms  
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停止付款payment stopped -"a])- j  
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支票毁损cheque mutilated ?xeq*<qfI  
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汇款||寄钱to remit||to send money <v{jJ7w  
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寄票供取款||支票支付to send a cheque for payment X;}_[=-  
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寄款人a remitter `|PxEif+J  
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收款人a remittee QZwRg&d<o  
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国外汇票foreign Bill 7l:H~"9r  
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国内汇票inland Bill ME|"pJ  
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跟单汇票documentary bill RF6|zCWuI  
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空头汇票accommodation bill ^Cak/5^K  
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原始汇票original bill ~#j`+  
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改写||换新票据renewed bill ^\wosB3E  
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即期汇票sight bill||bill on demand iu:e>r  
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…days after date||…days after date…日后付款 5N[Y
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…months after date||…months after date…月后付款 ^7_<rs  
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见票后…日付款…days after sight||…days sight =Of#Ps
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见票后…月付款…months after sight||…months sight @%jzVF7  
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同组票据set of bills nH_A `m3%/  
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单张汇票sola of exchange||sole of exchange 9wAP%xh  
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远期汇票usance bill||bill at usance hxtu^E/  
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长期汇票long bill Oi{jzP  
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短期汇票short bill D)mqe-%1  
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逾期汇票overdue bill z?K+LTf8  
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宽限日期days of grace k!!o!rBS  
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电汇telegraphic transfer （T.T） Dui<$jl0b  
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邮汇postal order||postal note （Am.）||post office order||money order }$OQw'L[  
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本票promissory note （P/N） =*I>MgCJ  
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押汇负责书||押汇保证书letter of hypothecation p;C`n)7P7  
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副保||抵押品||付属担保物collateral security gB&'MA!  
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担保书trust receipt||letter of indemnity yA6"8f r  
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承兑||认付acceptance !d^5mati)T  
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单张承兑general acceptance 3'IF?](]U  
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有条件承兑qualified acceptance & [4Gv61  
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附条件认付conditional acceptance PT|t6V"wd  
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部分认付partial acceptance   yX<Sk q