[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。   u/S>*E  
会计报表statement of account Ab/JCZNn  
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往来帐目account current cuumQQ  
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现在往来帐||存款额current accout 0%[IG$u)|  
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销货帐account sales ! }e75=x  

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共同计算帐项joint account Ri_2@U-  
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未决帐项outstanding account  ^,ISz-4  
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贷方帐项credit account||creditor account nh@JGy*L  
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借方帐项debit account||debtor account VY8cy2  
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应付帐||应付未付帐account payable DW9MX`!Xc  
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应收帐||应收未收帐account receivable Nr$78] o9  

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新交易||新帐new account W]7<PL*u  
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未决帐||老帐old account V?G%-+^  
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现金帐cash account \a|~#N3?  
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流水帐running account 2 G*uv+=  
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暂记帐||未定帐suspense account e<1Ewml(]  
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过期帐||延滞帐overdue account||pastdue account `f&::>5tD  
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杂项帐户sundry account 8+gp"!E  
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详细帐单||明细表detail account <2 [vR|Q*  
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呆帐bad account KyVzf(^  
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会计项目title of account juF=ZW%i  
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会计薄||帐薄account-book U7n#TPet  
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营业报告书||损益计算表account of budiness||business report m`8{arz2  
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借贷细帐||交验帐account rendered qCrpc=  
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明细帐account stated l%mp49<  
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与…银行开立一户头to open an account with \Q}Y"oq  
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与…银行建立交易to keep account with =kwz3Wv  
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继续记帐to keep account T`]%$$1s  
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与…有交易to have an account with "pK<d~Wu  
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作成会计帐||有往来帐项to make out an account with (c}!gjm  
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清算||清理债务to make up an account ;?iu@h  
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清洁帐目||与…停止交易to close ones account with aLW3Ub{h  
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结帐to close an account Zi]E!Tgn  
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清理未付款to ask an account||to demand an account 58HAl_8W  
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结清差额to balance the account with uUq= L  
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清算to settle an account||to liquidate an account||to square an account Ex]Ku  
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审查帐目||监查帐目to audit an account %o\+R0K  
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检查帐目to examine an account lZIJ[.  
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转入A的帐户to charge the amount to As account -Mrt%1g  
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以计帐方式付款to pay on account F_w+8)DZ  
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代理某人||为某人on ones account||on account of one /|&4&$  
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为自己计算||独立帐目on ones own account QH7 GEj]  
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由某人收益并负风险on ones account and risk||for ones account and risk 9qGba=}Ey  
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由某人负担for ones account||for account of one >y#qn9rV1  
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按某人指示||列入某人帐户by order and for account of one RZnmia
 
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列入5月份帐目for May account 2g_mQT  
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编入某中帐项下to pass to the account of||to place to the account of e~'z;%O~  
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寄出清算书to send in an account||to send in render an account ?< yYm;B  
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支票薄cheque book k5Q1.;fW76  
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支票陈票人cheque drawer >mMfZvxl%  
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持票人cheque holder 1BEc"  
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不记名支票cheque to bearer||bearer cheque -U9C{q?h  
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记名支票||认人支票cheque to order # SJJ@SM  
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到期支票antedated cheque TOa6sB!H  
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未到期支票postdated cheque `
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保付支票certified cheque -lv(@7o~  
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未获兑现支票，退票returned cheque k w   
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横线支票crossed cheque *W,[k&;:  
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普通横线general crossing 5U]@ Y?  
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特别横线special crossing gLZJQubz 6  
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空白支票blank cheque F:Ps>  
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失效支票，过期支票stale cheque m
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普通支票open cheque S0r+Y0J]<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J}#2W y^{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =9^}>u  
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支票换现金||兑现to cash a cheque p Tz]8[ ^  
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清理票款to clear a cheque a69e^;,>q  
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保证兑现to certify a cheque u!F\`Gfm_  
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填写支票数额to fill up a cheque 3M Ku!  
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支票上划线to cross a cheque -"H0Qafm  
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开发支票to make out a cheque 9$C?)XKXB  
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签发支票，开立支票to draw a cheque||to issue a cheque O/d]2<V  
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透支支票to overdraw a cheque qfxEo76'  
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背书支票to endorse a cheque U|\ .)h=  
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请付票款||清付票款to pay a cheque||to honour a cheque @EyB^T/  
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支票退票to dishonour a cheque >7~*j4g  

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拒付支票to refuse a cheque "+wkruC  
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拒付支票to stop payment of a cheque TJZ~Rpq  
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提示要求付款to present for payment 4dLnX3 v  
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见票即付持票人payable to bearer -zqpjxU:  
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支付指定人payable to order SE6 (3f$  
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已过期||无效out of date||stale x|dP-E41\  
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请给出票人R/D||refer to drawer 6DK).|@$r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d^!k{Qx'  
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文字与数字不一致words and figures differ ZeU){CB  
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支票 Q#Zazvk  
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时间已过account closed K\XQE50  
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更改处应加盖印章alterations require initials CsycR@[  
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时间已过effects not cleared mI4GBp  
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停止付款payment stopped z _\L@b  
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支票毁损cheque mutilated A^X\  
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汇款||寄钱to remit||to send money xW5`.^5  
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寄票供取款||支票支付to send a cheque for payment zNrn|(Y%Y  
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寄款人a remitter Ua 6O~,\  
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收款人a remittee 1R~$m  
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国外汇票foreign Bill z8 }QXXa  
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国内汇票inland Bill k# Ho7rS&  
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跟单汇票documentary bill s-Yu(X2  
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空头汇票accommodation bill )z74,n7-  
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原始汇票original bill iZdl0;16[  
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改写||换新票据renewed bill 2(3Q#3V  
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即期汇票sight bill||bill on demand ZZ^A&%E(a  
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…days after date||…days after date…日后付款 hkb\GcOj  
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…months after date||…months after date…月后付款 .Er+*j;&w  
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见票后…日付款…days after sight||…days sight '\8YH+%It  
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见票后…月付款…months after sight||…months sight 2RNee@!JJP  
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同组票据set of bills R||$Rfe  
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单张汇票sola of exchange||sole of exchange ^vG<Ma.yk  
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远期汇票usance bill||bill at usance B:v_5e\f@  
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长期汇票long bill DQ ={  
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短期汇票short bill "u~` ZV(  
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逾期汇票overdue bill 3A"TpR4f`  
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宽限日期days of grace mpwh=  
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电汇telegraphic transfer （T.T） _/P;`
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邮汇postal order||postal note （Am.）||post office order||money order M+ <SSi"  
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本票promissory note （P/N） k-^^A
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押汇负责书||押汇保证书letter of hypothecation e&ZTRgYdi  
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副保||抵押品||付属担保物collateral security SufM~9Ll  
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担保书trust receipt||letter of indemnity xp3^,x;\X  
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承兑||认付acceptance ~qL/P 5*+  
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单张承兑general acceptance `]19}GK~xo  
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有条件承兑qualified acceptance Jk|DWZ  
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附条件认付conditional acceptance x=W s)&H_Y  
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部分认付partial acceptance   T51oNO%^