[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。   G<f@#[$'  
会计报表statement of account ws|;`  
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往来帐目account current I`LuRlw  
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现在往来帐||存款额current accout !Kj,9NX{U  
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销货帐account sales
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共同计算帐项joint account mvZw  
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未决帐项outstanding account !@'6)/  
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贷方帐项credit account||creditor account cwWodPNm  
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借方帐项debit account||debtor account ct,l^|0Hu8  
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应付帐||应付未付帐account payable 3*)i g@e6  
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应收帐||应收未收帐account receivable .?e\I`Kk^'  
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新交易||新帐new account G\Ro}5TO  
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未决帐||老帐old account Zg`Mz _?  
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现金帐cash account i'wAE:Xe  
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流水帐running account Bk\Gj`"7  
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暂记帐||未定帐suspense account DHT&,=  
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过期帐||延滞帐overdue account||pastdue account ?
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杂项帐户sundry account ^e>Wo7r  
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详细帐单||明细表detail account >ap1"n9k  
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呆帐bad account MqA`yvQm  
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会计项目title of account T=:]]nf?M  
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会计薄||帐薄account-book D^;*U[F?  
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营业报告书||损益计算表account of budiness||business report rzI|?QaPi  
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借贷细帐||交验帐account rendered ?kz+R'  
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明细帐account stated ^+9sG$T_EV  
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与…银行开立一户头to open an account with `g1iCF  
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与…银行建立交易to keep account with 5I@w~z  
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继续记帐to keep account 92'wkS  
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与…有交易to have an account with M#@aB"@J>  
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作成会计帐||有往来帐项to make out an account with ,[nm_^R*\  
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清算||清理债务to make up an account T^}  
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清洁帐目||与…停止交易to close ones account with ?QDWuPhN  
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结帐to close an account jAsO8  
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清理未付款to ask an account||to demand an account qUF1XJZ}z  
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结清差额to balance the account with k,Zm GllQ]  
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清算to settle an account||to liquidate an account||to square an account p&K\]l}  
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审查帐目||监查帐目to audit an account ! qJI'+_  
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检查帐目to examine an account DjW$?>  
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转入A的帐户to charge the amount to As account $rG<uO  
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以计帐方式付款to pay on account oaDsk<(j;R  
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代理某人||为某人on ones account||on account of one ?Cci:Lin  
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为自己计算||独立帐目on ones own account Y&'8VdW  
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由某人收益并负风险on ones account and risk||for ones account and risk $<ddy/4  
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由某人负担for ones account||for account of one ~r`Wr`]_z  
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按某人指示||列入某人帐户by order and for account of one BQjam+u6  
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列入5月份帐目for May account XS0V:<+,  
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编入某中帐项下to pass to the account of||to place to the account of |ft:|/^F&  
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寄出清算书to send in an account||to send in render an account t>U!Zal"  
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支票薄cheque book +?e}<#vd'?  
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支票陈票人cheque drawer w<d*#$[,*  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque kGD|c=K}  
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记名支票||认人支票cheque to order Mh
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到期支票antedated cheque fNEz  
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未到期支票postdated cheque T{~MiC6A  
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保付支票certified cheque 36i_D6  
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未获兑现支票，退票returned cheque  GG>Y/;^  
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横线支票crossed cheque WFpl1O73  
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普通横线general crossing `^f}$R|  
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特别横线special crossing \ >(zunL  
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空白支票blank cheque p1uN]T7>  
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失效支票，过期支票stale cheque _AAx )  
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普通支票open cheque |/2LWc?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4KZSL:A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]P JH'=  
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支票换现金||兑现to cash a cheque [gTQ-  
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清理票款to clear a cheque Mn-<51.%  
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保证兑现to certify a cheque M3)v- "  
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填写支票数额to fill up a cheque D1"1MUSod  
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支票上划线to cross a cheque m Mn 2(  
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开发支票to make out a cheque cF-Jc}h  
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签发支票，开立支票to draw a cheque||to issue a cheque iJ5e1R8tN  

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透支支票to overdraw a cheque cq-e c7  
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背书支票to endorse a cheque i.B$?cr~  
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请付票款||清付票款to pay a cheque||to honour a cheque IEKMa  
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支票退票to dishonour a cheque 6nM rO$i0k  
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拒付支票to refuse a cheque E&}H\zt#  
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拒付支票to stop payment of a cheque 7Y|Wy Oq  
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提示要求付款to present for payment 3JwSgcb  
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见票即付持票人payable to bearer 1\"BvFE*E~  
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支付指定人payable to order V}3~7(  
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已过期||无效out of date||stale *J*zml3  
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请给出票人R/D||refer to drawer /i7>&ND.r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h0ZW,2?l  
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文字与数字不一致words and figures differ A `H]q5d  
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支票 @i1.5z  
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时间已过account closed ]c~rP
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更改处应加盖印章alterations require initials $$)<(MP3  
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时间已过effects not cleared )gm\e?^
 
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停止付款payment stopped ! a8h  
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支票毁损cheque mutilated 'TEwU0<%  
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汇款||寄钱to remit||to send money q@=#`746e  
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寄票供取款||支票支付to send a cheque for payment TQyFF/K  
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寄款人a remitter \H'CFAuF  
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收款人a remittee S4AB tKG  
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国外汇票foreign Bill 7H@Cy}a  
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国内汇票inland Bill s(DaPhL6Qm  
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跟单汇票documentary bill r E*u  
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空头汇票accommodation bill 'c\TMb.  
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原始汇票original bill TuhL:  
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改写||换新票据renewed bill Yka yT0!  
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即期汇票sight bill||bill on demand rcb/X`l=  
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…days after date||…days after date…日后付款 ~\(>m=|C:H  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight SYh s pB  
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见票后…月付款…months after sight||…months sight oN}j<6s  
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同组票据set of bills [t\Mu}b  
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单张汇票sola of exchange||sole of exchange v=^)`C6Ma  
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远期汇票usance bill||bill at usance :fQ*'m,  
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长期汇票long bill dfd%A" I  
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短期汇票short bill eWs^[^c.<  
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逾期汇票overdue bill [vT,zM  
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宽限日期days of grace vDb}CQ\  
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电汇telegraphic transfer （T.T） 0]W/88ut*u  
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邮汇postal order||postal note （Am.）||post office order||money order ~hX'FV  
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本票promissory note （P/N） $5[RR  
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押汇负责书||押汇保证书letter of hypothecation #
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副保||抵押品||付属担保物collateral security 4h(Hy&1C  
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担保书trust receipt||letter of indemnity J'v|^`bE  
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承兑||认付acceptance /y@i
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单张承兑general acceptance i>}z$'X  
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有条件承兑qualified acceptance W,+91rup  
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附条件认付conditional acceptance L1BpY-=  
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部分认付partial acceptance   }% *g\%L