[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。   #Wz7ju;  
会计报表statement of account |Ts|>"F'  
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往来帐目account current xSQ:#o=8G  
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现在往来帐||存款额current accout V4PV@{G  
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销货帐account sales D[7+xAwS  
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共同计算帐项joint account =q%Q^  
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未决帐项outstanding account nNCG*Vu  
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贷方帐项credit account||creditor account }-ly'4=l  
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借方帐项debit account||debtor account DHUK_#!  
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应付帐||应付未付帐account payable E^)>9f
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应收帐||应收未收帐account receivable VO (KQx  
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新交易||新帐new account 9vQI ~rz?  
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未决帐||老帐old account =RA8^wI  
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现金帐cash account TpB4VNi/<  
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流水帐running account eWN[EJI<  
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暂记帐||未定帐suspense account !-cO0c!  
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过期帐||延滞帐overdue account||pastdue account E*sQ|" g  
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杂项帐户sundry account lpy(un  
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详细帐单||明细表detail account j(QK0"z  
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呆帐bad account Izapx\GK9  
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会计项目title of account #:)yh]MP  
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会计薄||帐薄account-book zrazbHI  
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营业报告书||损益计算表account of budiness||business report M[= #%U3*N  
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借贷细帐||交验帐account rendered aANzL  
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明细帐account stated t0"2Si  
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与…银行开立一户头to open an account with FQgc\-8tm  
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与…银行建立交易to keep account with ?O|CY
 
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继续记帐to keep account {Rv0@)P$  
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与…有交易to have an account with qQ/<\6Sl  
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作成会计帐||有往来帐项to make out an account with C"[d bh!  
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清算||清理债务to make up an account so]p1@K  
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清洁帐目||与…停止交易to close ones account with KrzIL[;2o  
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结帐to close an account 8_h:_7e  
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清理未付款to ask an account||to demand an account <3WaFi u  
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结清差额to balance the account with #P/}'rdt  

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清算to settle an account||to liquidate an account||to square an account 5y8ajae:  
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审查帐目||监查帐目to audit an account +T*]!9%<`:  

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检查帐目to examine an account %}ASll0uq  
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转入A的帐户to charge the amount to As account k.K;7GZC  
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以计帐方式付款to pay on account daN#6e4Z+;  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account }&qr"z4  
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由某人收益并负风险on ones account and risk||for ones account and risk Zzea  
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由某人负担for ones account||for account of one M F_VMAq  
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按某人指示||列入某人帐户by order and for account of one 3oE3bBj  
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列入5月份帐目for May account * u{CnH  
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编入某中帐项下to pass to the account of||to place to the account of l!9G  
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寄出清算书to send in an account||to send in render an account x"xtILrI  
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支票薄cheque book 3|g]2|~w@h  
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支票陈票人cheque drawer Xh*p\ $  
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持票人cheque holder FMBzTD  
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不记名支票cheque to bearer||bearer cheque _m8JU  
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记名支票||认人支票cheque to order <u9U%Vsi  
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到期支票antedated cheque MX.=k>  
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未到期支票postdated cheque )^o7%KX  
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保付支票certified cheque xo46L\  
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未获兑现支票，退票returned cheque ]c \gUU  
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横线支票crossed cheque YLfZ;W|6u  
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普通横线general crossing >/DyR+?>4  
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特别横线special crossing yn[^!GuJ_  
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空白支票blank cheque )&j4F)  
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失效支票，过期支票stale cheque P>dMET  
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普通支票open cheque ^fLePsmd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Fvy__qcHi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i
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支票换现金||兑现to cash a cheque (>x4X@b  
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清理票款to clear a cheque ZkW
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保证兑现to certify a cheque  $&96qsr  
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填写支票数额to fill up a cheque (bxSN@hp2  
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支票上划线to cross a cheque n jv
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开发支票to make out a cheque :?s~,G_*l  
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签发支票，开立支票to draw a cheque||to issue a cheque Z~o6%_xe  
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透支支票to overdraw a cheque a9C8Q l  
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背书支票to endorse a cheque dd#=_xe  
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请付票款||清付票款to pay a cheque||to honour a cheque M=$ qus  
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支票退票to dishonour a cheque 3-z
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拒付支票to refuse a cheque 0|kkwZVPn  
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拒付支票to stop payment of a cheque o$]wd*+  
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提示要求付款to present for payment #@s[!4)_I  
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见票即付持票人payable to bearer $VOSd<87  
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支付指定人payable to order iV#sMJN9  
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已过期||无效out of date||stale d:C|laZHn  
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请给出票人R/D||refer to drawer /Kcp9Qx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Cngi5._Lb  
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文字与数字不一致words and figures differ
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支票 kAc8[Hn  
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时间已过account closed EWz,K]_'  
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更改处应加盖印章alterations require initials }6S~"<Ym  
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时间已过effects not cleared eKpWFP0  
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停止付款payment stopped 7-#R[8S  
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支票毁损cheque mutilated d2\#Zlu<  
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汇款||寄钱to remit||to send money ] [D/=-  
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寄票供取款||支票支付to send a cheque for payment 0:C^-zrx  
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寄款人a remitter TyGsSc  
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收款人a remittee U"T>L  
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国外汇票foreign Bill f.e4 C,  
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国内汇票inland Bill bnZ`Wc*5b  
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跟单汇票documentary bill IKs2.sj"o  
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空头汇票accommodation bill 9{- Sa  
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原始汇票original bill +Rq7m]  
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改写||换新票据renewed bill n38l!m(.  
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即期汇票sight bill||bill on demand q% pjY  
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…days after date||…days after date…日后付款 uzO3_.4Y  
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…months after date||…months after date…月后付款 Op 0Qpn  
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见票后…日付款…days after sight||…days sight IA(+}V  
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见票后…月付款…months after sight||…months sight y
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同组票据set of bills @;P\`[
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单张汇票sola of exchange||sole of exchange RxrUnM
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远期汇票usance bill||bill at usance w@Gk#  
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长期汇票long bill B>{\qj)%  
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短期汇票short bill ]Yd7  
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逾期汇票overdue bill K"U!SWv  
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宽限日期days of grace A Qe~F  
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电汇telegraphic transfer （T.T） B$kp\yL  
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邮汇postal order||postal note （Am.）||post office order||money order /naGn@m5u  
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本票promissory note （P/N） /qalj\ud  
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押汇负责书||押汇保证书letter of hypothecation Vy:MK9U2  
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副保||抵押品||付属担保物collateral security :.,3Zw{l  
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担保书trust receipt||letter of indemnity WP-'gC6K=  
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承兑||认付acceptance {=Ku9\  
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单张承兑general acceptance U2(|/M+  
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有条件承兑qualified acceptance `Y`QxU!d%  
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附条件认付conditional acceptance %Jr6pmc  
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部分认付partial acceptance   o5N];Nj