[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。   WmuYHE
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会计报表statement of account Jk57| )/  
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往来帐目account current G%>M@nYUE  
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现在往来帐||存款额current accout ,8o Y(h  
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销货帐account sales 9yp'-RKjw  
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共同计算帐项joint account _Zus4&'  
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未决帐项outstanding account 9>=S@hVMd  
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贷方帐项credit account||creditor account ,,;vG6^a  
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借方帐项debit account||debtor account DK1{Z;Z  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable 0B"_St}3D  
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新交易||新帐new account S7b7zJ8A  
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未决帐||老帐old account Xt!wOW  
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现金帐cash account k=9k4l  
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流水帐running account Zi<(>@z2  
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暂记帐||未定帐suspense account }>_  
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过期帐||延滞帐overdue account||pastdue account *!yA'
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杂项帐户sundry account K4b2)8  
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详细帐单||明细表detail account L;fz7?_j  
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呆帐bad account mteQRgC  
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会计项目title of account AR c   
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会计薄||帐薄account-book /*Gbl  
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营业报告书||损益计算表account of budiness||business report SPnW8  
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借贷细帐||交验帐account rendered O7p= |F"  
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明细帐account stated h]}DMVV]  

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与…银行开立一户头to open an account with Yw\lNhoPS  
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与…银行建立交易to keep account with $5DlCN  
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继续记帐to keep account )GOio+{H  
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与…有交易to have an account with b`;Cm)@X!)  

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作成会计帐||有往来帐项to make out an account with h r6?9RJY  
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清算||清理债务to make up an account 27MwZz  
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清洁帐目||与…停止交易to close ones account with z}Um$'. =  
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结帐to close an account VF KFO9  
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清理未付款to ask an account||to demand an account %eGI]!vf  
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结清差额to balance the account with y[GqV_~?Y  
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清算to settle an account||to liquidate an account||to square an account 6=Sz5MC  
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审查帐目||监查帐目to audit an account O^_CqT%  
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检查帐目to examine an account <YrsS-9  
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转入A的帐户to charge the amount to As account B7sBO6Z$J  
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以计帐方式付款to pay on account R_"6E8N  
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代理某人||为某人on ones account||on account of one k#Qjm9V  
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为自己计算||独立帐目on ones own account B]  Koi1B  
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由某人收益并负风险on ones account and risk||for ones account and risk <
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由某人负担for ones account||for account of one 4tS
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按某人指示||列入某人帐户by order and for account of one 2}_^~8  
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列入5月份帐目for May account -CALUX  
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编入某中帐项下to pass to the account of||to place to the account of IvI;Q0 E-3  
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寄出清算书to send in an account||to send in render an account waG &3m  
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支票薄cheque book $?9u;+jIR  
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支票陈票人cheque drawer swMR+F#u*  
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持票人cheque holder X.rbJyKe  
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不记名支票cheque to bearer||bearer cheque ]ed7Q3lq  
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记名支票||认人支票cheque to order 7e{w,.ny!  
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到期支票antedated cheque u@zT~\ h*  
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未到期支票postdated cheque 4ijZQ  
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保付支票certified cheque f&XM|Bg  
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未获兑现支票，退票returned cheque \d w["k  
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横线支票crossed cheque g$8 aB{)  
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普通横线general crossing m h|HEkM  
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特别横线special crossing `UkPXCC\1  
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空白支票blank cheque ]8opI\  
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失效支票，过期支票stale cheque 2K2jko9'a  
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普通支票open cheque 0y#TGM|0D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *\[GfTL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8f#&CC!L  
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支票换现金||兑现to cash a cheque :*lB86Ly  
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清理票款to clear a cheque e +O0l  
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保证兑现to certify a cheque aAkO>X%[  
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填写支票数额to fill up a cheque zDofe*  
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支票上划线to cross a cheque oNr~8CA`  
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开发支票to make out a cheque d[I}+%{[  
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签发支票，开立支票to draw a cheque||to issue a cheque |JH1?n  
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透支支票to overdraw a cheque DcQsdeuQ  
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背书支票to endorse a cheque 8z,|N#  
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请付票款||清付票款to pay a cheque||to honour a cheque I 0}+}{M:  
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支票退票to dishonour a cheque D0=H&Z[  
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拒付支票to refuse a cheque 0@ 9em~  
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拒付支票to stop payment of a cheque [/ E_v gZ  
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提示要求付款to present for payment D'Gmua]
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见票即付持票人payable to bearer f|1GlUA{t  
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支付指定人payable to order %Ln7{w  
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请给出票人R/D||refer to drawer ?2;r#)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nJ`JF5tI  
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文字与数字不一致words and figures differ I"^ `!8<q  
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支票 L "L@4B  
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时间已过account closed :mU,g|~55  
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更改处应加盖印章alterations require initials WVp7H  
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时间已过effects not cleared qTnfiYG}  
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停止付款payment stopped Y%b 5{1  
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支票毁损cheque mutilated &>Q_  
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汇款||寄钱to remit||to send money u2^oXl  
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寄票供取款||支票支付to send a cheque for payment l t r=_  
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寄款人a remitter 4w^B
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收款人a remittee |n3PznV  
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国外汇票foreign Bill iLn)Z0<\o  
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国内汇票inland Bill WEUr;
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跟单汇票documentary bill {IJV(%E  
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空头汇票accommodation bill )H#Hs<)Qy  
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原始汇票original bill Q3\j4;jI(  
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改写||换新票据renewed bill Z:09] r1  
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即期汇票sight bill||bill on demand I)V2cOrXM  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 EYd`qk3  
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见票后…日付款…days after sight||…days sight iDlIx8PI  
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见票后…月付款…months after sight||…months sight AQU4~g mI  
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同组票据set of bills abuHu'73  
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单张汇票sola of exchange||sole of exchange w#U3h]>,  
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远期汇票usance bill||bill at usance vUR{!`14  
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长期汇票long bill a9mLPP  
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短期汇票short bill $SRpFz5y$  
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逾期汇票overdue bill v#@"Evh7  
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宽限日期days of grace ]C3{ _?=  
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电汇telegraphic transfer （T.T） q6f+tdg=  
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邮汇postal order||postal note （Am.）||post office order||money order n'9Wl'  
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本票promissory note （P/N） t ,M_  
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押汇负责书||押汇保证书letter of hypothecation ^Wo/vm*]  
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副保||抵押品||付属担保物collateral security ~ P"@^cq  
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担保书trust receipt||letter of indemnity i#Io;  
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承兑||认付acceptance ,Md8A`7x~  
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单张承兑general acceptance zsFzF`[k  
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有条件承兑qualified acceptance n^B9Mh@  
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附条件认付conditional acceptance :7UC=GKQk  
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部分认付partial acceptance   pFgpAxl