[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。   agTK=  
会计报表statement of account \"bLE0~  
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往来帐目account current T@>63  
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现在往来帐||存款额current accout SJF2k[da  
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销货帐account sales }(rzH}X@  
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共同计算帐项joint account `v<f}  
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未决帐项outstanding account X[Y#+z4  
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贷方帐项credit account||creditor account _qk9o  
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借方帐项debit account||debtor account <6gU2@1  
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应付帐||应付未付帐account payable MQ hYJ01i  
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应收帐||应收未收帐account receivable wN$uX#W|  
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新交易||新帐new account yFa&GxSq  
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未决帐||老帐old account
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现金帐cash account eDvXU_yA  

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流水帐running account Ebmqq#SHjX  
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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 +G>aj'\M|  
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杂项帐户sundry account C _k_D  
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详细帐单||明细表detail account KH iYV  
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呆帐bad account aa' 0EU:  
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会计项目title of account +Uc&%Px  
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会计薄||帐薄account-book $/-wgyP3m+  
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营业报告书||损益计算表account of budiness||business report =!Baz&#}  
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借贷细帐||交验帐account rendered a93d'ZE-X  
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明细帐account stated (&a3v  
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与…银行开立一户头to open an account with 5Rt0h$_J  
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与…银行建立交易to keep account with cnjj) c  
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继续记帐to keep account %`<`z yf  
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与…有交易to have an account with 8u~\]1(  
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作成会计帐||有往来帐项to make out an account with PSrt/y!  

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清算||清理债务to make up an account 5IB:4zx^h  
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清洁帐目||与…停止交易to close ones account with F.* snF  
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结帐to close an account \t~u :D  
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清理未付款to ask an account||to demand an account XC8z|A-@  
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结清差额to balance the account with H?r;S 5)c  
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清算to settle an account||to liquidate an account||to square an account RAkFgC ~  
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审查帐目||监查帐目to audit an account 4uE5h~0Z  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account 6+d"3-R.  
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以计帐方式付款to pay on account U;
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代理某人||为某人on ones account||on account of one D/6@bcCSY  
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为自己计算||独立帐目on ones own account PY:#F|uHS`  
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由某人收益并负风险on ones account and risk||for ones account and risk :XY3TI  
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由某人负担for ones account||for account of one e.YchGTQ  
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按某人指示||列入某人帐户by order and for account of one MifgRUe  
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列入5月份帐目for May account B148wh#r  
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编入某中帐项下to pass to the account of||to place to the account of U)1qsUDF  
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寄出清算书to send in an account||to send in render an account n#'',4f  
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支票薄cheque book T.dO0$,Q@$  
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支票陈票人cheque drawer S^n4aBm\+  
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持票人cheque holder ;mxT>|z  
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不记名支票cheque to bearer||bearer cheque 3AL=*qq  
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记名支票||认人支票cheque to order AG0x)  
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到期支票antedated cheque 8+|Lph`/?  
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未到期支票postdated cheque n_2LkW<?  
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保付支票certified cheque jzp%.4/j  
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未获兑现支票，退票returned cheque 3=I Q  
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横线支票crossed cheque .{>-.&  
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普通横线general crossing %"V,V3kw4  
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特别横线special crossing }c:
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空白支票blank cheque hNfL /^w  
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失效支票，过期支票stale cheque Pr'py  
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普通支票open cheque ymu#u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IYPI5qCR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b9Nw98`  
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支票换现金||兑现to cash a cheque Z~<V>b  
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清理票款to clear a cheque 54-x 14")  
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保证兑现to certify a cheque B _ >|Mo/  
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填写支票数额to fill up a cheque 1k`!w}  
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支票上划线to cross a cheque ?0F#\0  
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开发支票to make out a cheque (s~hh  
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签发支票，开立支票to draw a cheque||to issue a cheque WO^h\#^n  
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透支支票to overdraw a cheque Ek:u [Uw\  
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背书支票to endorse a cheque K4KmoGb  
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请付票款||清付票款to pay a cheque||to honour a cheque h6#  
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支票退票to dishonour a cheque x&sF_<[  
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拒付支票to refuse a cheque RZ -w,~  
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拒付支票to stop payment of a cheque lD(d9GVm{z  
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提示要求付款to present for payment *op7:o_  
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见票即付持票人payable to bearer U+W8 )7bc  
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支付指定人payable to order ='s2S5#1  
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已过期||无效out of date||stale  iGR(  
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请给出票人R/D||refer to drawer g?`w)O7v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SN+&'?$WD  
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文字与数字不一致words and figures differ ;e-iiC]PI  
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支票 D0uf=BbS  
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时间已过account closed a"~W1|JC"  
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更改处应加盖印章alterations require initials bBjVot  
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时间已过effects not cleared X~lOFH;}q  
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停止付款payment stopped zm"&8/l  
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支票毁损cheque mutilated <OpiD%Ctx  
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汇款||寄钱to remit||to send money RL($h4d9  
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寄票供取款||支票支付to send a cheque for payment )00#Rrt 9  
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寄款人a remitter ^ .>)*P  
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收款人a remittee (gz|6N  
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国外汇票foreign Bill  ]5c|  
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国内汇票inland Bill .] 5 &\  
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跟单汇票documentary bill :N(L7&<
 
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空头汇票accommodation bill eF!c< Kcr  
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原始汇票original bill WF_G GF{  
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改写||换新票据renewed bill 7J##IH+z35  
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即期汇票sight bill||bill on demand mii9eZ  
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…days after date||…days after date…日后付款 NcRY Ch  
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…months after date||…months after date…月后付款 g7# _a6  
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见票后…日付款…days after sight||…days sight O" n/.`  
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见票后…月付款…months after sight||…months sight ]`]m41+w  
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同组票据set of bills 5H`k$[3V  
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单张汇票sola of exchange||sole of exchange cMIQbBM  
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远期汇票usance bill||bill at usance Mryi
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长期汇票long bill lRX*\M\`  
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短期汇票short bill '72ZLdi}-  
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逾期汇票overdue bill Hq< Vk.Nk  
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宽限日期days of grace G}AfCd4  
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电汇telegraphic transfer （T.T） [#$z.BoEo  
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邮汇postal order||postal note （Am.）||post office order||money order "#qyX[\  
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本票promissory note （P/N） w<tr<Pu'  
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押汇负责书||押汇保证书letter of hypothecation S6`4&0'  
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副保||抵押品||付属担保物collateral security ?6; +.h\  
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担保书trust receipt||letter of indemnity MrXhVZ"d*  
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承兑||认付acceptance #-+!t<\  
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单张承兑general acceptance Y\Odj~Mj  
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有条件承兑qualified acceptance pkWzaf  
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附条件认付conditional acceptance g PU|Gv5  
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部分认付partial acceptance   Q?B5@J