[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。   <yl%q*gls  
会计报表statement of account ~(nc<M[  
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往来帐目account current ls7eypKR  
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现在往来帐||存款额current accout Y<L35 ?  
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销货帐account sales @A4$k dJ2  
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共同计算帐项joint account nr2 Q[9~  
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未决帐项outstanding account F+"_]  
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贷方帐项credit account||creditor account ;z.L^V0  
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借方帐项debit account||debtor account NMe{1RM  
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应付帐||应付未付帐account payable D"rbQXR7$  
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应收帐||应收未收帐account receivable fqhL"Ah   
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新交易||新帐new account SRwD`FF  

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未决帐||老帐old account '`3#FCg  
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现金帐cash account TG%B:^Yz!  
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流水帐running account MF8-q'upyT  
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暂记帐||未定帐suspense account f#=c=e-A  
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过期帐||延滞帐overdue account||pastdue account maXg(Lu  
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杂项帐户sundry account u.ggN=Z  
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详细帐单||明细表detail account u= NLR\  
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呆帐bad account CIjc5^Y2  
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会计项目title of account ,%
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会计薄||帐薄account-book UFG_ZoD+  
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营业报告书||损益计算表account of budiness||business report X\AH^I6S  
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借贷细帐||交验帐account rendered |'Fe?~P`  
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明细帐account stated YmziHns`b  
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与…银行开立一户头to open an account with ,/42^|=Z6O  
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与…银行建立交易to keep account with '5e,@t%y  
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继续记帐to keep account 0j.K?]f)h  
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与…有交易to have an account with ]A*}Dem*5  
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作成会计帐||有往来帐项to make out an account with i0vm0 0oT  
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清算||清理债务to make up an account Cp8=8N(Xb  
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清洁帐目||与…停止交易to close ones account with IG7 81:,/  
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结帐to close an account 3/G^V'Yu  
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清理未付款to ask an account||to demand an account ~>2uRjvkwB  
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结清差额to balance the account with TdtV (  
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清算to settle an account||to liquidate an account||to square an account Gw M:f/eV  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account 3EoCEPb#  
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转入A的帐户to charge the amount to As account 7_0p& 3  
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以计帐方式付款to pay on account Hbm 4oYN  
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代理某人||为某人on ones account||on account of one Zt=|q
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为自己计算||独立帐目on ones own account .3!Wr*o  
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由某人收益并负风险on ones account and risk||for ones account and risk Y.:R-|W  
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由某人负担for ones account||for account of one &2'-v@kK  
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按某人指示||列入某人帐户by order and for account of one Epzg|
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列入5月份帐目for May account  eUPa5{P  
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编入某中帐项下to pass to the account of||to place to the account of J-W9Bamx  
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寄出清算书to send in an account||to send in render an account e`*}?N4d  
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支票薄cheque book kY0HP a  
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支票陈票人cheque drawer d;i|s[6ds`  
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持票人cheque holder 5 Qgu:)}  
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不记名支票cheque to bearer||bearer cheque 3?OQ-7,  
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记名支票||认人支票cheque to order mz?<t/$U  
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到期支票antedated cheque l;8t%JV5  
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未到期支票postdated cheque !R{IEray  
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保付支票certified cheque CEfqFn3^  
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未获兑现支票，退票returned cheque s{^98*  
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横线支票crossed cheque manw;`Q  
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普通横线general crossing  3@Ndn  
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特别横线special crossing dCx63rF`G  
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空白支票blank cheque $v>q'8d  
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失效支票，过期支票stale cheque }i9:k kfq2  
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普通支票open cheque )x-b+SC  
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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"iS[ uj,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \g0vzo"u  
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支票换现金||兑现to cash a cheque i)l0[FNI}  
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清理票款to clear a cheque P9!awLM-  
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保证兑现to certify a cheque w_"d&eYdg0  
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填写支票数额to fill up a cheque "#)|WVa=BM  
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支票上划线to cross a cheque loA/d  
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开发支票to make out a cheque l]G iz&  
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签发支票，开立支票to draw a cheque||to issue a cheque 'VV U-)(8  
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透支支票to overdraw a cheque ")KqPD6k  
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背书支票to endorse a cheque 2]kGDeSr  
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请付票款||清付票款to pay a cheque||to honour a cheque BP..p ^EPN  
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支票退票to dishonour a cheque a~Dk@>+P>  
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拒付支票to refuse a cheque YM`T"`f  
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拒付支票to stop payment of a cheque D>k(#vYKB  
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提示要求付款to present for payment uxyj6(  
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见票即付持票人payable to bearer nA0%M1a  
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支付指定人payable to order ~AjPa}@ f  
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已过期||无效out of date||stale %16Lo<DPm  
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请给出票人R/D||refer to drawer 1UK= t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (o*YGYC  
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文字与数字不一致words and figures differ {
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支票 F%<*a ,m6g  
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时间已过account closed Y_Fn)(  
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更改处应加盖印章alterations require initials ;[;WEA  
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时间已过effects not cleared )YgntI@  
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停止付款payment stopped VxDIA_ @y  
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支票毁损cheque mutilated {!D(3~MI  
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汇款||寄钱to remit||to send money K -:y  
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寄票供取款||支票支付to send a cheque for payment #M|lBYdW}  
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寄款人a remitter >BO$tbU5b  
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收款人a remittee :+DrV
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国外汇票foreign Bill  'y;Kj  
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国内汇票inland Bill BL 1KM2]  
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跟单汇票documentary bill )XN%p n  
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空头汇票accommodation bill k5E2{&wZ  
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原始汇票original bill YA$YT8iMe  
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改写||换新票据renewed bill A]!0Z:{h%  
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即期汇票sight bill||bill on demand $6mShp9(  
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…days after date||…days after date…日后付款 Uo >aQk  
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…months after date||…months after date…月后付款 : B&~q$  
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见票后…日付款…days after sight||…days sight /al56n  
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见票后…月付款…months after sight||…months sight > pb}@\;:  
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同组票据set of bills n#x_da-m]  
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单张汇票sola of exchange||sole of exchange +@?Q"B5u}  
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远期汇票usance bill||bill at usance qI9j=4s.  
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长期汇票long bill _MC',p&  
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短期汇票short bill I%r7L  
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逾期汇票overdue bill 2x<BU3  
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宽限日期days of grace kEq~M10  
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电汇telegraphic transfer （T.T） \m|5Aqs  
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邮汇postal order||postal note （Am.）||post office order||money order LA
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本票promissory note （P/N） JvXuN~fI{[  
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押汇负责书||押汇保证书letter of hypothecation 9<rs3 84  
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副保||抵押品||付属担保物collateral security Z#u{th  
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担保书trust receipt||letter of indemnity uSXnf  
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承兑||认付acceptance -`5]%.E&8  
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单张承兑general acceptance 40=u/\/K  
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有条件承兑qualified acceptance TqN@l\  
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附条件认付conditional acceptance pWE(?d_M{G  
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部分认付partial acceptance   +(x(Ybl#