[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。   |z7Crz  
会计报表statement of account ~tj7zI6  
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往来帐目account current >'1Q"$;  
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现在往来帐||存款额current accout g-V\s&}  
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销货帐account sales W4rw;(\  
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共同计算帐项joint account ?>\]%$5o  
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未决帐项outstanding account (uK), *6B  
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贷方帐项credit account||creditor account O>F .Wf5g  
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借方帐项debit account||debtor account WT {Cjn  
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应付帐||应付未付帐account payable ;WAu]C|  
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应收帐||应收未收帐account receivable Pk]9.e1_  
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新交易||新帐new account }N9a!,{P=b  
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未决帐||老帐old account b2f2WY |z>  
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现金帐cash account 44{:UhJkx  
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流水帐running account 00wH#_fm  
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暂记帐||未定帐suspense account H
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过期帐||延滞帐overdue account||pastdue account ] b=A/*z  
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杂项帐户sundry account TEyPlSGG  
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详细帐单||明细表detail account xx#Ef@bS  
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呆帐bad account |8+rUFkU8  
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会计项目title of account \aRB   
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会计薄||帐薄account-book \srOU|  
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营业报告书||损益计算表account of budiness||business report _\]UA?0  
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借贷细帐||交验帐account rendered sAj$U^Gp  
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明细帐account stated ~_6rD`2cJ  
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与…银行开立一户头to open an account with ' 7%9Sqx  
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与…银行建立交易to keep account with EH%j$=@X  
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继续记帐to keep account <7h'MNf&  
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与…有交易to have an account with ,s<d"]<  
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作成会计帐||有往来帐项to make out an account with 06r cW `  
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清算||清理债务to make up an account Q0A1N[  
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清洁帐目||与…停止交易to close ones account with qz):YHxT]n  
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结帐to close an account / ffWmb_4  
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清理未付款to ask an account||to demand an account A1@a:P=  
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结清差额to balance the account with f&J*(F*u  
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清算to settle an account||to liquidate an account||to square an account q}lSnWY[[  
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审查帐目||监查帐目to audit an account N~_gT Jr~P  
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检查帐目to examine an account ]](hwj  
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转入A的帐户to charge the amount to As account 9hQ{r 2  
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以计帐方式付款to pay on account ofV{SeD67  
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代理某人||为某人on ones account||on account of one }_S]!AWz  
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为自己计算||独立帐目on ones own account tBt\&{=|D  
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由某人收益并负风险on ones account and risk||for ones account and risk ]dH;+3}  
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由某人负担for ones account||for account of one '-et :Lv7  
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按某人指示||列入某人帐户by order and for account of one #gP\q?5Ov  
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列入5月份帐目for May account fa )G$Q  
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编入某中帐项下to pass to the account of||to place to the account of |1EM )zh6  
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寄出清算书to send in an account||to send in render an account !.!Ervi!N  
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支票薄cheque book +g*Ko@]m>  
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支票陈票人cheque drawer 6D>o(b2  
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持票人cheque holder yZKj>P1  
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不记名支票cheque to bearer||bearer cheque 6HyQm?c>a  
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记名支票||认人支票cheque to order .Sm7na K  
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到期支票antedated cheque Y.ic=<0H  
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未到期支票postdated cheque e4t'3So  
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保付支票certified cheque 4Xlq Ym  
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未获兑现支票，退票returned cheque JPRl/P$  
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横线支票crossed cheque >Qr(#Bt)  
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普通横线general crossing c&ymVB?G:1  
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特别横线special crossing K.B!-<  
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空白支票blank cheque UH2fP G  
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失效支票，过期支票stale cheque s"s^rC  
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普通支票open cheque Xi$2MyRd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }Ndknut,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges llN#4D9s  
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支票换现金||兑现to cash a cheque JlR(U."  
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清理票款to clear a cheque 2[zFKK  
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保证兑现to certify a cheque -*HR0:H  
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填写支票数额to fill up a cheque eb10=Lmj  
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支票上划线to cross a cheque I8M^]+c  
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开发支票to make out a cheque !Z(3dtUy  
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签发支票，开立支票to draw a cheque||to issue a cheque \?EnTu.  
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透支支票to overdraw a cheque 8p"R4  
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背书支票to endorse a cheque zw,( kv  
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请付票款||清付票款to pay a cheque||to honour a cheque ,]FcWx \u  
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支票退票to dishonour a cheque _|1m]2'9  
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拒付支票to refuse a cheque NLnfCY-h  
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拒付支票to stop payment of a cheque $*-U
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提示要求付款to present for payment qL;u59  
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见票即付持票人payable to bearer iCXKi7  
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支付指定人payable to order VV'*3/I  
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已过期||无效out of date||stale CO5>Q o  
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请给出票人R/D||refer to drawer e09('SON(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L!qXt(`  
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文字与数字不一致words and figures differ g#}a?kTM@  
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支票 ~tM+!  
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时间已过account closed kZU v/]Y.  
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更改处应加盖印章alterations require initials \ )'`F; P  
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时间已过effects not cleared 3;-P(G@  
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停止付款payment stopped tgpg  
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支票毁损cheque mutilated @o/126(k  
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汇款||寄钱to remit||to send money  HQ0f Y  
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寄票供取款||支票支付to send a cheque for payment ;jZfVRl  
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寄款人a remitter =bgu2#%Z  

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收款人a remittee A^3M~  
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国外汇票foreign Bill e]Q bC"  
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国内汇票inland Bill BSd\Sg4  
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跟单汇票documentary bill K@R * V  
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空头汇票accommodation bill 8nKb mjM  
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原始汇票original bill wRsh@I<  
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改写||换新票据renewed bill F!*tE&Se+  
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即期汇票sight bill||bill on demand 6t!PHA  
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…days after date||…days after date…日后付款 qC:QY6g$N  
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…months after date||…months after date…月后付款 W^"C|4G}  
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见票后…日付款…days after sight||…days sight O+ghw1/  
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见票后…月付款…months after sight||…months sight e?yrx6  
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同组票据set of bills O;8
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单张汇票sola of exchange||sole of exchange ~/l5ys  
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远期汇票usance bill||bill at usance &qMt07  
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长期汇票long bill pSKwXx  
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短期汇票short bill yBkcYHT  
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逾期汇票overdue bill 'aqlNBG*  
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宽限日期days of grace # ~(lY}  
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电汇telegraphic transfer （T.T） 2e^6Od !Y?  
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邮汇postal order||postal note （Am.）||post office order||money order &hu3A)%  
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本票promissory note （P/N） #7Jvk_r9Y  
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押汇负责书||押汇保证书letter of hypothecation XDyFe'1I  
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副保||抵押品||付属担保物collateral security Fp~0 ^  
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担保书trust receipt||letter of indemnity @pN6uDD}R  
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承兑||认付acceptance 1k!$#1d<  
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单张承兑general acceptance vRMGNz_P7[  
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有条件承兑qualified acceptance 2Q)pT$  
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附条件认付conditional acceptance Kv mXRf*z  
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部分认付partial acceptance   #B@*-