[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。   #k`gm)|  
会计报表statement of account UF*R1{  
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往来帐目account current g-"GZi  
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现在往来帐||存款额current accout +{I" e,Nk  
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销货帐account sales ~a&VsC#  
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共同计算帐项joint account ; D/6e6  
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未决帐项outstanding account ?h%Jb^#9  
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贷方帐项credit account||creditor account NMf#0Nz-  
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借方帐项debit account||debtor account f
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应付帐||应付未付帐account payable ci$ J?a  
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应收帐||应收未收帐account receivable s*<T'0&w0S  
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新交易||新帐new account hd~#I< 8;2  
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未决帐||老帐old account *qk7e[IP  
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现金帐cash account ~~-VScG&  
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流水帐running account gK({InOP  
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暂记帐||未定帐suspense account UF#!6"C@  
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过期帐||延滞帐overdue account||pastdue account V@#oQi*  
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杂项帐户sundry account Ue >]uZ|  
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详细帐单||明细表detail account Xi[]8 o  
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呆帐bad account nf 8V:y4  
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会计项目title of account ~at@3j}W  
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会计薄||帐薄account-book j2_j5Hgo  
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营业报告书||损益计算表account of budiness||business report  c2M  
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借贷细帐||交验帐account rendered S7f .^8  
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明细帐account stated w_Slg&S  
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与…银行开立一户头to open an account with `K.C>68  
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与…银行建立交易to keep account with JVX)>2&$  
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继续记帐to keep account M0fN[!*z  
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与…有交易to have an account with Q
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作成会计帐||有往来帐项to make out an account with A[+)PkR  
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清算||清理债务to make up an account FE!jN-#  
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清洁帐目||与…停止交易to close ones account with I2$DlEke  
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结帐to close an account paIjXaU1Mb  
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清理未付款to ask an account||to demand an account O]PM L`  
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结清差额to balance the account with k5Cy/gR  
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清算to settle an account||to liquidate an account||to square an account x8@ 4lxj  
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审查帐目||监查帐目to audit an account 6AJk6W^Z  
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检查帐目to examine an account >; MJm  
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转入A的帐户to charge the amount to As account /*y5W-'d^  
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以计帐方式付款to pay on account 3T
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代理某人||为某人on ones account||on account of one 0beP7}$  
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为自己计算||独立帐目on ones own account Qa_V
 
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由某人收益并负风险on ones account and risk||for ones account and risk )K{s^]Jp  
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由某人负担for ones account||for account of one 9iG&9tB@  
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按某人指示||列入某人帐户by order and for account of one Br
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列入5月份帐目for May account '*y(F*7+  
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编入某中帐项下to pass to the account of||to place to the account of id:,\iJ  
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寄出清算书to send in an account||to send in render an account [gBf
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支票薄cheque book C!^A\T7p  
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支票陈票人cheque drawer vSnVq>-q&  
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持票人cheque holder h7+"*fN  
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不记名支票cheque to bearer||bearer cheque f D XK<v)  
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记名支票||认人支票cheque to order SEI0G_wk$  
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到期支票antedated cheque GG>53}7{  
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未到期支票postdated cheque ]z'L1vQl7  
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保付支票certified cheque "J,|),Yd  
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未获兑现支票，退票returned cheque -E\G3/*51  
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横线支票crossed cheque nX:E(9q7c  
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普通横线general crossing 9
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特别横线special crossing G)~>d/  
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空白支票blank cheque 6%p6BK6  
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失效支票，过期支票stale cheque huv|l6  
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普通支票open cheque z#RwgSPw6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I`B ZZ-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4;~xRg;u&*  
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支票换现金||兑现to cash a cheque ([$KXfAi]h  
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清理票款to clear a cheque ){/n7*#Th%  
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保证兑现to certify a cheque $Rze[3  
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填写支票数额to fill up a cheque )LG!"~qiz  
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支票上划线to cross a cheque uUaDesz~=  
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开发支票to make out a cheque ( q*/=u  
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签发支票，开立支票to draw a cheque||to issue a cheque 'h&>K,U?5  
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透支支票to overdraw a cheque sn[<Lq  
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背书支票to endorse a cheque @(/$;I,  
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请付票款||清付票款to pay a cheque||to honour a cheque sAX4giaLD  
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支票退票to dishonour a cheque 5=<fJXf5y  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque e oFM  
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提示要求付款to present for payment w(%$~]h  
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见票即付持票人payable to bearer S`spUq1o  
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支付指定人payable to order \$8p8MP<&D  
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已过期||无效out of date||stale o[G,~f\-  
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请给出票人R/D||refer to drawer uc;,JX!bN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `{@?O%UB  
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文字与数字不一致words and figures differ WB|SXto%4D  
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支票 dLu3C-.(  
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时间已过account closed ]?2&d[  
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更改处应加盖印章alterations require initials |FD-q.AV  
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时间已过effects not cleared ?IV3"\5  
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停止付款payment stopped fN
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支票毁损cheque mutilated [L
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汇款||寄钱to remit||to send money k GzosUt  
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寄票供取款||支票支付to send a cheque for payment m48m5>  
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寄款人a remitter }@:vq8%Q  
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收款人a remittee lf\]^yM #  
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国外汇票foreign Bill E= Z.v  
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国内汇票inland Bill QvH=<$  
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跟单汇票documentary bill u<l[S  
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空头汇票accommodation bill }Q?,O  
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原始汇票original bill :!\?yj{{  
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改写||换新票据renewed bill +KV`+zic+  
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即期汇票sight bill||bill on demand FDA``H~  
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…days after date||…days after date…日后付款 w NlC2is  
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…months after date||…months after date…月后付款 B\,pbOE?#  
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见票后…日付款…days after sight||…days sight oz(V a!  
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见票后…月付款…months after sight||…months sight I'Dc9&2  
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同组票据set of bills cRm+?/  
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单张汇票sola of exchange||sole of exchange SW!lSIk  
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远期汇票usance bill||bill at usance fk5xIW  
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长期汇票long bill R_IUuz$e  
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短期汇票short bill f;AQw_{  
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逾期汇票overdue bill cZB?_[Cp  
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宽限日期days of grace LhN?j5XqM  
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电汇telegraphic transfer （T.T） gEghDO_G  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） BlwAD  
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押汇负责书||押汇保证书letter of hypothecation WP*xu-(:  
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副保||抵押品||付属担保物collateral security Y~E 8z
 
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担保书trust receipt||letter of indemnity #)}K
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承兑||认付acceptance f.yvKi.Cm  
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单张承兑general acceptance KgD sqwy  
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有条件承兑qualified acceptance a/wg%cWG_  
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附条件认付conditional acceptance u~O9"-m !V  
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部分认付partial acceptance   et`1#_o