[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。   DAS/43\  
会计报表statement of account e^d0zl{  
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往来帐目account current 1>*#%R?W  
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现在往来帐||存款额current accout 5Y.vJz  
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销货帐account sales 1KMLG=  
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共同计算帐项joint account kgnmGuka  
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未决帐项outstanding account [pl'|B  
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贷方帐项credit account||creditor account 9F4Dm*_<  
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借方帐项debit account||debtor account "B=  
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应付帐||应付未付帐account payable E_k$W5  
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应收帐||应收未收帐account receivable 7N-
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新交易||新帐new account 1abtgDL  
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未决帐||老帐old account jqv-D  
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现金帐cash account 0}$Hi  
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流水帐running account zoOaVV&1  
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暂记帐||未定帐suspense account nX(+s*Y+w  
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过期帐||延滞帐overdue account||pastdue account NbC@z9Q  
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杂项帐户sundry account h&`e) a>+  
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详细帐单||明细表detail account Ys,{8Y,7  
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呆帐bad account oXxCXO,q  
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会计项目title of account l~6?kFy9h  
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会计薄||帐薄account-book o(:[r@Z0z  
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营业报告书||损益计算表account of budiness||business report 4eikLRD,  
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借贷细帐||交验帐account rendered q o\?o   
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明细帐account stated 9G+ V;0Q  
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与…银行开立一户头to open an account with VUhbD  
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与…银行建立交易to keep account with M-[$L XR  
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继续记帐to keep account JaK}|  
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与…有交易to have an account with `67[O4$<  
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作成会计帐||有往来帐项to make out an account with 'A:x/iv}^  
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清算||清理债务to make up an account I =1+h  
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清洁帐目||与…停止交易to close ones account with \[jq4`\$  
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结帐to close an account (s{RnD  
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清理未付款to ask an account||to demand an account HO[wTB|D]  
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结清差额to balance the account with ({NAMc*  
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清算to settle an account||to liquidate an account||to square an account Vo7dAHHL  
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审查帐目||监查帐目to audit an account r" K':O6y  
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检查帐目to examine an account wN2QK6Oc  
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转入A的帐户to charge the amount to As account HU9Sl*/  
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以计帐方式付款to pay on account in(U:04  
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代理某人||为某人on ones account||on account of one |,aG%MTL  
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为自己计算||独立帐目on ones own account e#B#B  
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由某人收益并负风险on ones account and risk||for ones account and risk .-JCwnP  
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由某人负担for ones account||for account of one $-&BB(-{E&  
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按某人指示||列入某人帐户by order and for account of one jn:
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列入5月份帐目for May account JMCW}bA  
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编入某中帐项下to pass to the account of||to place to the account of 3&x-}y~sg  
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寄出清算书to send in an account||to send in render an account 7 t?*  
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支票薄cheque book $O{duJU  
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支票陈票人cheque drawer !6G?zipB  
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持票人cheque holder Bk}><H  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order "C?5f]T  
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到期支票antedated cheque y{9~
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未到期支票postdated cheque `O^G5 0  
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保付支票certified cheque Sb".]>^  
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未获兑现支票，退票returned cheque 65,(4Udz!  
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横线支票crossed cheque O ; HY%  
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普通横线general crossing r,(et  
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特别横线special crossing 'z=
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空白支票blank cheque DZ ^1s~  
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失效支票，过期支票stale cheque VyG4(Xva  
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普通支票open cheque SKY*.IW/Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RBGlz
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ja^ 5?Ar|  
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支票换现金||兑现to cash a cheque b1^n KB  
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清理票款to clear a cheque 1@sM1WMX  
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保证兑现to certify a cheque `kBnSio~  
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填写支票数额to fill up a cheque  msTB'0  
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支票上划线to cross a cheque +`| *s3M  
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开发支票to make out a cheque Fq,N  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque o$bUY7_  
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背书支票to endorse a cheque 'wQy]zm$  
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请付票款||清付票款to pay a cheque||to honour a cheque WVL#s?=g  
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支票退票to dishonour a cheque *%- ?54B  
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拒付支票to refuse a cheque :I
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拒付支票to stop payment of a cheque m6so]xr  
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提示要求付款to present for payment U)~#g'6:8  
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见票即付持票人payable to bearer KS! iL=i  
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支付指定人payable to order BvJ=iB<E  
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已过期||无效out of date||stale T +\B'"  
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请给出票人R/D||refer to drawer AF[>fMI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qhxC 5f4Z  
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文字与数字不一致words and figures differ $'u\B  
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支票 NEg>lIu<~  
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时间已过account closed ylim/`u}6  
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更改处应加盖印章alterations require initials d"l}Ny)C  

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时间已过effects not cleared O'Am RJ  
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停止付款payment stopped w%I8CU_}.  
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支票毁损cheque mutilated }
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汇款||寄钱to remit||to send money \086O9  
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寄票供取款||支票支付to send a cheque for payment ( w5f(4  
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寄款人a remitter YkVRl [  
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收款人a remittee YVJ+' A=|  
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国外汇票foreign Bill 2
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国内汇票inland Bill ^ }tLnF  
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跟单汇票documentary bill :K:f^o]s  
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空头汇票accommodation bill V15q01bE#  
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原始汇票original bill ?${V{=)*X'  
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改写||换新票据renewed bill A}gYc c85Z  
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即期汇票sight bill||bill on demand +J%
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…days after date||…days after date…日后付款 L,O>6~9:^1  
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…months after date||…months after date…月后付款 +yt6.L  
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见票后…日付款…days after sight||…days sight %f_FGh  
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见票后…月付款…months after sight||…months sight ZDW,7b%U  
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同组票据set of bills H
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单张汇票sola of exchange||sole of exchange ?SHc}iaU#  
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远期汇票usance bill||bill at usance `'dX /d  
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长期汇票long bill ?IL! X-xx  
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短期汇票short bill E|KLK4]  
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逾期汇票overdue bill <|mE9u  
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宽限日期days of grace CD XB&%Sr  
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电汇telegraphic transfer （T.T） EKeBTb  
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邮汇postal order||postal note （Am.）||post office order||money order |H3?ox*  
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本票promissory note （P/N） CDwFVR'_Af  
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押汇负责书||押汇保证书letter of hypothecation F$"MFdc[  
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副保||抵押品||付属担保物collateral security &r5&6p  
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担保书trust receipt||letter of indemnity Tye$na&$}  
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承兑||认付acceptance K%aPl~e  
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单张承兑general acceptance $9 &Q.Kpq>  
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有条件承兑qualified acceptance buxI-wv  
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附条件认付conditional acceptance d-#u/{jG)  
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部分认付partial acceptance   u]>>B>KOJ7