[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。   |1neCP@ng  
会计报表statement of account BjShK+Y  
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往来帐目account current f"[C3o2P  
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现在往来帐||存款额current accout ^Tl|v'   
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销货帐account sales ! _QU-  
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共同计算帐项joint account 2JbCYCTC  
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未决帐项outstanding account H6L`239u  
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贷方帐项credit account||creditor account $:>K-4X\}  
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借方帐项debit account||debtor account NL1Ajms`  
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应付帐||应付未付帐account payable ?(E $|A  
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应收帐||应收未收帐account receivable 1B2>8N  
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新交易||新帐new account ?xIwQd0  
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未决帐||老帐old account 3~Ah8
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现金帐cash account
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流水帐running account 7V?TLGgd$  
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暂记帐||未定帐suspense account 6 ,| !zaeS  
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过期帐||延滞帐overdue account||pastdue account Tw8$6KUW  
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杂项帐户sundry account #R}sGT  
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详细帐单||明细表detail account c3lU  
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呆帐bad account g{RVxGE7  
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会计项目title of account @p"m{  
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会计薄||帐薄account-book NSI$uS6  
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营业报告书||损益计算表account of budiness||business report B:;$5PUTc  
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借贷细帐||交验帐account rendered Qh3BI?GZ'3  
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明细帐account stated wNl{,aH @  
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与…银行开立一户头to open an account with 6 );8z!+  
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与…银行建立交易to keep account with gxPu/VD
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继续记帐to keep account A1g.ww:  
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与…有交易to have an account with Gn&=<q:H  
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作成会计帐||有往来帐项to make out an account with z;wOtKl5r  
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清算||清理债务to make up an account "o)jB~:L  
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清洁帐目||与…停止交易to close ones account with xB`j* %  
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结帐to close an account L9{y1'')  
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清理未付款to ask an account||to demand an account ?[?;%Y  
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结清差额to balance the account with 18,;2Sr44  
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清算to settle an account||to liquidate an account||to square an account 1 HY K& ',  
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审查帐目||监查帐目to audit an account ~^bf1W[  
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检查帐目to examine an account 6t=)1T   
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转入A的帐户to charge the amount to As account 5[LDG/{Tys  
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以计帐方式付款to pay on account vM?,#:
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代理某人||为某人on ones account||on account of one (3WK2IM^  
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为自己计算||独立帐目on ones own account <U
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由某人收益并负风险on ones account and risk||for ones account and risk _6m{zvyX>  
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由某人负担for ones account||for account of one WMS~Bk+!  
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按某人指示||列入某人帐户by order and for account of one L|8&9F\  
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列入5月份帐目for May account Ej $.x6:  
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编入某中帐项下to pass to the account of||to place to the account of Wo Z@  
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寄出清算书to send in an account||to send in render an account OepQ Z|2  
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支票薄cheque book /]?e^akA  
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支票陈票人cheque drawer 3lbGG42:  
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持票人cheque holder 3vkzN  
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不记名支票cheque to bearer||bearer cheque (,tL(:c  
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记名支票||认人支票cheque to order 36Lf8~d4"h  
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到期支票antedated cheque s `pdy
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未到期支票postdated cheque C`uL 4r  
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保付支票certified cheque D&=+PAX  
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未获兑现支票，退票returned cheque =>JA; ft  
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横线支票crossed cheque aiZZz1C  
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普通横线general crossing o}D }Q"=A  
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特别横线special crossing ~jzT;9:  
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空白支票blank cheque />uE)R$  
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失效支票，过期支票stale cheque 0g Hd{H=  
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普通支票open cheque }9N-2]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ys:F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QyrB"_dm  
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支票换现金||兑现to cash a cheque ZTj!ti;5  
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清理票款to clear a cheque
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保证兑现to certify a cheque cV7a, *  
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填写支票数额to fill up a cheque ,>nf/c0.  
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支票上划线to cross a cheque 9)n3f^,Oj*  
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开发支票to make out a cheque X@/wsW(kM\  
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签发支票，开立支票to draw a cheque||to issue a cheque 3GMrdG?Y  
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透支支票to overdraw a cheque 4F!%mMq  
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背书支票to endorse a cheque >keYx<1  
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请付票款||清付票款to pay a cheque||to honour a cheque ,8DjQz0ZPo  
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支票退票to dishonour a cheque N0YJ'.=8,  
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拒付支票to refuse a cheque %'9&Js O  
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拒付支票to stop payment of a cheque 4@@gC&:Y  
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提示要求付款to present for payment )+a]M1j  
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见票即付持票人payable to bearer %:Zp7O2UB'  
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支付指定人payable to order a*o k*r  
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已过期||无效out of date||stale w)}@svv"  
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请给出票人R/D||refer to drawer 21~~=+)X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (FOJHjtkM  
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文字与数字不一致words and figures differ L$; gf_L  
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支票 %&
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时间已过account closed `e+eL*rZ~  
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更改处应加盖印章alterations require initials `,6^eLU  
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时间已过effects not cleared aGmbB7[BZ  
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停止付款payment stopped /Pa<I^-#  
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支票毁损cheque mutilated Ji:0J},m  
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汇款||寄钱to remit||to send money p9iCrq i  
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寄票供取款||支票支付to send a cheque for payment u5dyhx7  
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寄款人a remitter WFpR@53Db  
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收款人a remittee }F (lffb  
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国外汇票foreign Bill Q$DF3[NC  
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国内汇票inland Bill `z3"zso  
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跟单汇票documentary bill 60Obek`  
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空头汇票accommodation bill sOW,hpNW  
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原始汇票original bill <0I=XsE1iX  
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改写||换新票据renewed bill ZI#Xh5  
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即期汇票sight bill||bill on demand Vl+,OBy  
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…days after date||…days after date…日后付款 T3 k#6N.  
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…months after date||…months after date…月后付款 DY%#E9  
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见票后…日付款…days after sight||…days sight 3M&75OE  
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见票后…月付款…months after sight||…months sight 8;s$?*Gi  
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同组票据set of bills %7?v='s=  
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单张汇票sola of exchange||sole of exchange TGz5t$]I  
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远期汇票usance bill||bill at usance g3%t+>$*  
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长期汇票long bill z {J1pH_X  
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短期汇票short bill ]eq3cwR[|  
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逾期汇票overdue bill X3Vpxtb  
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宽限日期days of grace 2Xgw7` !L  
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电汇telegraphic transfer （T.T） E4[\lX$J  
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邮汇postal order||postal note （Am.）||post office order||money order s/Wg^(&M  
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本票promissory note （P/N） SJ7>*Sa(u$  
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押汇负责书||押汇保证书letter of hypothecation a@,tf'Sr  
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副保||抵押品||付属担保物collateral security =W !m`  
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担保书trust receipt||letter of indemnity L*h X_8J  
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承兑||认付acceptance wQnr*kyza  
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单张承兑general acceptance o`j%$K4?5  
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有条件承兑qualified acceptance a9jY^E'|n  
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附条件认付conditional acceptance ocgbBE  
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部分认付partial acceptance   ( v ~/glf