[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。   MY/3]g<  
会计报表statement of account +=]!P#  
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往来帐目account current cwm_nQKk  
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现在往来帐||存款额current accout @&]#uRl|[  
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销货帐account sales t^[8RhD  
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共同计算帐项joint account % ,N<  
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未决帐项outstanding account `Pw*_2  
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贷方帐项credit account||creditor account gJ;_$`  
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借方帐项debit account||debtor account McoK@q;  
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应付帐||应付未付帐account payable n39t}`WIl  
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应收帐||应收未收帐account receivable gr-fXZO  
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新交易||新帐new account bsd
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未决帐||老帐old account /t6X(*xoy  
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现金帐cash account t8+_/BXv  
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流水帐running account SxK:]Aw  
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暂记帐||未定帐suspense account bu&t'?zx!  
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过期帐||延滞帐overdue account||pastdue account M7>(hVEAW'  
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杂项帐户sundry account M(d6Z2ibh  
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详细帐单||明细表detail account ;pD)m/$h`  
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呆帐bad account Z?J:$of*  
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会计项目title of account .Hc(y7HV  
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会计薄||帐薄account-book xsj O)))f  
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营业报告书||损益计算表account of budiness||business report ecOy6@UDY  
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借贷细帐||交验帐account rendered n:U>Fj>q  
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明细帐account stated 7@a 0$coP  
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与…银行开立一户头to open an account with #JA}3]  
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与…银行建立交易to keep account with &X`u9 V  
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继续记帐to keep account RA a[t :|  
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与…有交易to have an account with n,P5o_^:  
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作成会计帐||有往来帐项to make out an account with }8'&r(cN4  
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清算||清理债务to make up an account ^T4Ay=~{  
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清洁帐目||与…停止交易to close ones account with tn/T6C^)  
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结帐to close an account $2z _{@Z  
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清理未付款to ask an account||to demand an account 3+OsjZ  
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结清差额to balance the account with KSs1CF'i  
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清算to settle an account||to liquidate an account||to square an account d<o.o?Vc  
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审查帐目||监查帐目to audit an account v:ER4  
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检查帐目to examine an account B(HT.%r^A  
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转入A的帐户to charge the amount to As account 32XS`Z  
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以计帐方式付款to pay on account hol<dB  
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代理某人||为某人on ones account||on account of one QocQowz
 
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为自己计算||独立帐目on ones own account | 'hLa  
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由某人收益并负风险on ones account and risk||for ones account and risk !sIwFv)  
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由某人负担for ones account||for account of one cx(2jk}6  
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按某人指示||列入某人帐户by order and for account of one F1u)i  

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列入5月份帐目for May account Pz~q%J  
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编入某中帐项下to pass to the account of||to place to the account of #EwK"S~  
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寄出清算书to send in an account||to send in render an account sJ6a7A8)  
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支票薄cheque book 7*'@qjTos  
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支票陈票人cheque drawer l{EU_|q  
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持票人cheque holder &z ksRX  
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不记名支票cheque to bearer||bearer cheque 22vq=RO7Z  
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记名支票||认人支票cheque to order tR O IBq|  
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到期支票antedated cheque 5B|,S1b  
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未到期支票postdated cheque n_;S2KM  
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保付支票certified cheque J0qXtr%h\  
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未获兑现支票，退票returned cheque 9fCO7AE0#  
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横线支票crossed cheque MLeX;He  
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普通横线general crossing _/Tlqzp  
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特别横线special crossing #nbn K  
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空白支票blank cheque PS/W h  
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失效支票，过期支票stale cheque g~|y$T  
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普通支票open cheque }M?|,N6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -B,cB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qr
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支票换现金||兑现to cash a cheque wn{]#n=|l  
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清理票款to clear a cheque [~!.a\[RW  
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保证兑现to certify a cheque i<J^:7  
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填写支票数额to fill up a cheque VZt;P%1;h  
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支票上划线to cross a cheque BB0g}6M  
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开发支票to make out a cheque sC!1B6:  
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签发支票，开立支票to draw a cheque||to issue a cheque 0 -!?W  
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透支支票to overdraw a cheque v^<<[I2 C  
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背书支票to endorse a cheque /L)?> tg  
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请付票款||清付票款to pay a cheque||to honour a cheque qK{|Q  
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支票退票to dishonour a cheque K3a>^g  
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拒付支票to refuse a cheque v!nm &"  
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拒付支票to stop payment of a cheque 'Na|#tPYI  
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提示要求付款to present for payment 9"m,p  
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见票即付持票人payable to bearer zG&WWc`K  
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支付指定人payable to order 8yY"x ['  
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已过期||无效out of date||stale .q AQPL  
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请给出票人R/D||refer to drawer i n[n Aa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^G]KE8  
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文字与数字不一致words and figures differ 3MS3O.0]/  
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支票 f 3nnXE"  
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时间已过account closed `D&#U'wB   
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更改处应加盖印章alterations require initials fS;m+D!j@  
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时间已过effects not cleared _*OaiEL+:  
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停止付款payment stopped ex;Yn{4  
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支票毁损cheque mutilated ~|$) 1  
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汇款||寄钱to remit||to send money bUipp\[aV  
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寄票供取款||支票支付to send a cheque for payment il`C,CD  
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寄款人a remitter ]8q%bsl+  
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收款人a remittee t&p:vXF2  
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国外汇票foreign Bill  t`&s  
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国内汇票inland Bill
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跟单汇票documentary bill U`vt/#j 1  
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空头汇票accommodation bill #!F8n`C-  
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原始汇票original bill X~/9Vd g  
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改写||换新票据renewed bill 5Dh&ez`oR'  
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即期汇票sight bill||bill on demand B+e~k?O]1  
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…days after date||…days after date…日后付款 g]hn@{[  
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…months after date||…months after date…月后付款 nqw*oLFQ  
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见票后…日付款…days after sight||…days sight ,'@ISCK^  
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见票后…月付款…months after sight||…months sight BtDgv.;GH  
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同组票据set of bills 8C4@V[sm`  
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单张汇票sola of exchange||sole of exchange b9!J}hto,  
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远期汇票usance bill||bill at usance 'G By^hj?  
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长期汇票long bill c[eGpZ]  
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短期汇票short bill LB 5EGw  
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逾期汇票overdue bill Op)R3qt{  
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宽限日期days of grace I2!&="7@  
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电汇telegraphic transfer （T.T） ~<Qxw>S#  
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邮汇postal order||postal note （Am.）||post office order||money order c; fyUi  
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本票promissory note （P/N） %.}  
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押汇负责书||押汇保证书letter of hypothecation X|0`$f  
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副保||抵押品||付属担保物collateral security @G&xq"Fg7  
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担保书trust receipt||letter of indemnity <qZ+U4@I)  
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承兑||认付acceptance n/
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单张承兑general acceptance JHOBg{Wg  
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有条件承兑qualified acceptance jtJ8r5j 1  
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附条件认付conditional acceptance ?a_q!,8:  
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部分认付partial acceptance   + {dIs