[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。   / <WB%
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会计报表statement of account f>o hu^bd  
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往来帐目account current VO3&!uOd  
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现在往来帐||存款额current accout EZaWEW  
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销货帐account sales j*>+^g\Q6  
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共同计算帐项joint account S!< YVQq  
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未决帐项outstanding account B1T:c4:N  
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贷方帐项credit account||creditor account py.lGywb_  
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借方帐项debit account||debtor account r2}u\U4>  
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应付帐||应付未付帐account payable sm5\> L3V  
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应收帐||应收未收帐account receivable 1ael{ b!  
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新交易||新帐new account <<`*o[^L  
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未决帐||老帐old account DhY.5  
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现金帐cash account ,?k[<C  
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流水帐running account )[RLCZ  
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暂记帐||未定帐suspense account T<(1)N1H`  
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过期帐||延滞帐overdue account||pastdue account lM1~K  
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杂项帐户sundry account u3 k%  
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详细帐单||明细表detail account  ]D ?//  
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呆帐bad account  X[/>{rK  
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会计项目title of account *69{#qN  
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会计薄||帐薄account-book E;!pK9wL|  
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营业报告书||损益计算表account of budiness||business report BS3Aczwk  
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借贷细帐||交验帐account rendered ,fWQSc\}  
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明细帐account stated .*XELP=BT  
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与…银行开立一户头to open an account with 1 
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与…银行建立交易to keep account with B ~u9"SR.  
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继续记帐to keep account L8OW@)|  
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与…有交易to have an account with ++O L&n  
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作成会计帐||有往来帐项to make out an account with #'`!*VI  
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清算||清理债务to make up an account `O~NT'Ed8  
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清洁帐目||与…停止交易to close ones account with H~Z$pk%  
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结帐to close an account }"} z7Xb0  
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清理未付款to ask an account||to demand an account [tN^)c`s/  
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结清差额to balance the account with g/*x;d=  
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清算to settle an account||to liquidate an account||to square an account )q.Z}_,)@  
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审查帐目||监查帐目to audit an account M.DU^
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检查帐目to examine an account B#o/3  
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转入A的帐户to charge the amount to As account ^Rel-=Z$B  
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以计帐方式付款to pay on account 'A^;P]y  
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代理某人||为某人on ones account||on account of one [{s 1=c  
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为自己计算||独立帐目on ones own account /mdPYV  
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由某人收益并负风险on ones account and risk||for ones account and risk [H~Yg2O  
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由某人负担for ones account||for account of one ,^Cl?\9"  
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按某人指示||列入某人帐户by order and for account of one 5g x9W\a ?  
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列入5月份帐目for May account PZT]H?  
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编入某中帐项下to pass to the account of||to place to the account of 2s^9q9NS"  
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寄出清算书to send in an account||to send in render an account |"K<  
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支票薄cheque book ZWtlOP#]  
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支票陈票人cheque drawer Ok0zgi  
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持票人cheque holder !Q/%N#  
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不记名支票cheque to bearer||bearer cheque A:-MRhE9X  
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记名支票||认人支票cheque to order gv
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到期支票antedated cheque  L+=pEk_  
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未到期支票postdated cheque jD<fu  
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保付支票certified cheque \*wQ%_N5  
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未获兑现支票，退票returned cheque M0B6v}^H  
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横线支票crossed cheque &rc]3! B  
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普通横线general crossing nEG+TRZ)\  
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特别横线special crossing 1xBg^  
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空白支票blank cheque 7CGxM  
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失效支票，过期支票stale cheque m|CB')  
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普通支票open cheque | e%o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )-u0n],  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @[=K`n:n_  
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支票换现金||兑现to cash a cheque XMLJX~  
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清理票款to clear a cheque $Ith8p~  
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保证兑现to certify a cheque </jzM?i  
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填写支票数额to fill up a cheque 2BGS$$pP  
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支票上划线to cross a cheque oZ!1^o3V  
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开发支票to make out a cheque jI;iTKjB(  
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签发支票，开立支票to draw a cheque||to issue a cheque ALO0yc  
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透支支票to overdraw a cheque d8p<f+  
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背书支票to endorse a cheque .:U`4->E  
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请付票款||清付票款to pay a cheque||to honour a cheque NU <K+k  
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支票退票to dishonour a cheque u &qFE=5:  
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拒付支票to refuse a cheque 9()d7Y#d/`  
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拒付支票to stop payment of a cheque Gp.XTz#=  
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提示要求付款to present for payment
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见票即付持票人payable to bearer 6dlV:f_\y  
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支付指定人payable to order 'lIj89h<E  
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已过期||无效out of date||stale ,VYUQE>\  
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请给出票人R/D||refer to drawer 5BAGIO<w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bSv
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文字与数字不一致words and figures differ Zjq(]y  
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支票 p*5QV  
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时间已过account closed 5==hyIy  
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更改处应加盖印章alterations require initials 7]F@g}8  
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时间已过effects not cleared '?O_(%3F0  
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停止付款payment stopped S-2@:E  
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支票毁损cheque mutilated h#~\-j9>  
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汇款||寄钱to remit||to send money g/(3D  
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寄票供取款||支票支付to send a cheque for payment iY;>LJmp  
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寄款人a remitter A81'ca/  
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收款人a remittee X0 ^~`g  
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国外汇票foreign Bill #t<  
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国内汇票inland Bill rGmx K|R  
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跟单汇票documentary bill MRN=-|fV^  
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空头汇票accommodation bill @bF4'M  
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原始汇票original bill ["WWaCcx  
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改写||换新票据renewed bill k"F\4M  
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即期汇票sight bill||bill on demand YB]{gm2  
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…days after date||…days after date…日后付款 {F ',e~}s  
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…months after date||…months after date…月后付款 _sK{qQxvM=  
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见票后…日付款…days after sight||…days sight zALtG<_t  
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见票后…月付款…months after sight||…months sight >';UF;\5]Q  
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同组票据set of bills e=`=7H4P  
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单张汇票sola of exchange||sole of exchange -5Oy k,  
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远期汇票usance bill||bill at usance zy`T! $  
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长期汇票long bill L&0aS:  
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短期汇票short bill uyvjo)T  
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逾期汇票overdue bill M9Xq0BBu  
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宽限日期days of grace 5zz">-Q !  
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电汇telegraphic transfer （T.T） 4UHviuOo8  
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邮汇postal order||postal note （Am.）||post office order||money order Qna*K7kv  
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本票promissory note （P/N） xnHB <xrE}  
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押汇负责书||押汇保证书letter of hypothecation Lngf,Of.e  
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副保||抵押品||付属担保物collateral security gwr?(:?  
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担保书trust receipt||letter of indemnity Mh MXn;VKj  
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承兑||认付acceptance Q\>mg*79  
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单张承兑general acceptance  : 76zRF  
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有条件承兑qualified acceptance m&s>Sn+  
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附条件认付conditional acceptance ?#Y:2LqPC  
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部分认付partial acceptance   yL),G*[p\}