[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。   QDTNx!WL  
会计报表statement of account I#G0, &Gv  

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往来帐目account current ?LP9iY${  
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现在往来帐||存款额current accout 9Q.#\  
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销货帐account sales =L]Q2V}  
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共同计算帐项joint account -{jdn%Y7CK  
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未决帐项outstanding account `T&jPA9eY  
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贷方帐项credit account||creditor account e'9r"<>i  
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借方帐项debit account||debtor account ^Q}eatEn  
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应付帐||应付未付帐account payable \cJa;WM>  
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应收帐||应收未收帐account receivable 2f~($}+*  
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新交易||新帐new account ca<"  
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未决帐||老帐old account \;X+X,M  
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现金帐cash account muON>^MbC  
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流水帐running account #'baPqdO  
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暂记帐||未定帐suspense account f9
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过期帐||延滞帐overdue account||pastdue account +kK  
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杂项帐户sundry account o`S ?  
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详细帐单||明细表detail account 5K%SL1N  
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呆帐bad account n"Veem[_4g  
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会计项目title of account yM.IxpT#$  
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会计薄||帐薄account-book p /Sbt/R  
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营业报告书||损益计算表account of budiness||business report ~T7B$$  
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借贷细帐||交验帐account rendered /&#XhrT  
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明细帐account stated h5_G4J{1  
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与…银行开立一户头to open an account with `^JJ&)4iv  
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与…银行建立交易to keep account with #m{{a]zm^  
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继续记帐to keep account _m vxsG  
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与…有交易to have an account with jxaD&4Fs8  
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作成会计帐||有往来帐项to make out an account with qSqI7ptA\  
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清算||清理债务to make up an account ,B(7\  
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清洁帐目||与…停止交易to close ones account with jc[_I&Oc_  
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结帐to close an account ' bGX-C  
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清理未付款to ask an account||to demand an account bPD`+:A_  
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结清差额to balance the account with x83 !C}4:  
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清算to settle an account||to liquidate an account||to square an account scuHmY0  
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审查帐目||监查帐目to audit an account y-p70.'{U  
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检查帐目to examine an account  rhpPCt  
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转入A的帐户to charge the amount to As account < v]3g  
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以计帐方式付款to pay on account *`j-i  
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代理某人||为某人on ones account||on account of one JOjoiA  
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为自己计算||独立帐目on ones own account KZ!3j_pKy  
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由某人收益并负风险on ones account and risk||for ones account and risk :Rs^0F8)c  
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由某人负担for ones account||for account of one bs9aE<j  
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按某人指示||列入某人帐户by order and for account of one "<}&GcJbz  
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列入5月份帐目for May account zEZLKWm9-  
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编入某中帐项下to pass to the account of||to place to the account of Qu,8t8  
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寄出清算书to send in an account||to send in render an account 3] 1-M  
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支票薄cheque book [~:-&   
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支票陈票人cheque drawer 56l@a{  
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持票人cheque holder &C>/L;  
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不记名支票cheque to bearer||bearer cheque N_L,]QT?  
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记名支票||认人支票cheque to order d--y  
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到期支票antedated cheque r%DFve:%  
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未到期支票postdated cheque V|)>{Xdn  
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保付支票certified cheque Oi"a:bCU  
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未获兑现支票，退票returned cheque ]]}tdn_  
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横线支票crossed cheque H"2uxhdLK3  
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普通横线general crossing 6.t',LTB  
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特别横线special crossing 0
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空白支票blank cheque 2!N8rHRt  
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失效支票，过期支票stale cheque R];Oxe  
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普通支票open cheque :hG PTf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d@mo!zu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OT %nrzP  
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支票换现金||兑现to cash a cheque l0*
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清理票款to clear a cheque QbhW!9(,  
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保证兑现to certify a cheque 9Qj2
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填写支票数额to fill up a cheque `h;k2Se5  
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支票上划线to cross a cheque ;%J5=f%z)  
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开发支票to make out a cheque ,]R8(bD)  
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签发支票，开立支票to draw a cheque||to issue a cheque T0j2a&Pv  
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透支支票to overdraw a cheque %R_{1GrL'c  
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背书支票to endorse a cheque lQPqcZd  
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请付票款||清付票款to pay a cheque||to honour a cheque B7NtkMK  
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支票退票to dishonour a cheque %@&a7JOL  
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拒付支票to refuse a cheque U`R;P-  
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拒付支票to stop payment of a cheque ty1fcdFZM  
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提示要求付款to present for payment f
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见票即付持票人payable to bearer @ "d2.h  
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支付指定人payable to order dK?);*w]  
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已过期||无效out of date||stale 4-4?IwS  
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请给出票人R/D||refer to drawer ^^LjI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6TFo|z!C  
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文字与数字不一致words and figures differ 2bQ/0?.).-  
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支票 qb7^VIo%c  
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时间已过account closed r#h {$i
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更改处应加盖印章alterations require initials Xz1c6mX|o  
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时间已过effects not cleared rc~Y=m
 
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停止付款payment stopped Z`xyb>$  
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支票毁损cheque mutilated 9eSRCLhgD  
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汇款||寄钱to remit||to send money i7v/A&Rc   
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寄票供取款||支票支付to send a cheque for payment sMJ#<w}Q  
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寄款人a remitter 'Kd7l}e!  
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收款人a remittee =#'+"+lQ }  
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国外汇票foreign Bill 8!6<p[_  
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国内汇票inland Bill g1dmkX  
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跟单汇票documentary bill lYdQB[l  
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空头汇票accommodation bill e mC\i  
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原始汇票original bill a(g$ d2H  
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改写||换新票据renewed bill 8|Q4-VK<!  
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即期汇票sight bill||bill on demand MsSoX9A{D  
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…days after date||…days after date…日后付款 3me<~u  
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…months after date||…months after date…月后付款 u`nt\OF  
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见票后…日付款…days after sight||…days sight *di&%&f  
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见票后…月付款…months after sight||…months sight v5P*<U Ax  
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同组票据set of bills tc!!W9{69  
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单张汇票sola of exchange||sole of exchange sf<Q#ieTxY  
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远期汇票usance bill||bill at usance BJ_+z gf`  
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长期汇票long bill M ,Zm|3L  
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短期汇票short bill m*Q[lr=  
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逾期汇票overdue bill TW'E99wG  
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宽限日期days of grace j;$6F/g  
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电汇telegraphic transfer （T.T） a!TBk=P  
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邮汇postal order||postal note （Am.）||post office order||money order !V$6+?2  
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本票promissory note （P/N）  '7S!6kd?  
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押汇负责书||押汇保证书letter of hypothecation +1E?He:iQ  
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副保||抵押品||付属担保物collateral security mq|A8>g  
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担保书trust receipt||letter of indemnity j`[yoAH  
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承兑||认付acceptance c<JM1  
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单张承兑general acceptance GY0XWUlC  
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有条件承兑qualified acceptance z$I[kR%I{  
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附条件认付conditional acceptance *783xEF>f  
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部分认付partial acceptance   BCa90