[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。   "%f5ltut3  
会计报表statement of account 7 KdM>1!  
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往来帐目account current ;@Hi*d[  
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现在往来帐||存款额current accout -r'seb5  
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销货帐account sales =ObtD"  
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共同计算帐项joint account `FB?cPR  
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未决帐项outstanding account IS4K$Ac.  
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贷方帐项credit account||creditor account m
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借方帐项debit account||debtor account q[+:t   
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应付帐||应付未付帐account payable 5{/Pn%5  
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应收帐||应收未收帐account receivable .:!x*v  
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新交易||新帐new account ?[/,*
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未决帐||老帐old account bK;a V&  
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现金帐cash account s^R2jueR  
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流水帐running account ;p!hd}C  
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暂记帐||未定帐suspense account $v@$oPmMj  
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过期帐||延滞帐overdue account||pastdue account C\@YH]  
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杂项帐户sundry account 2MzFSmhc"  
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详细帐单||明细表detail account ~0GX~{;r  
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呆帐bad account v+o3r]Y6  
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会计项目title of account TiEJyd`P  
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会计薄||帐薄account-book abP?D
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营业报告书||损益计算表account of budiness||business report ,?~,"IQyi[  
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借贷细帐||交验帐account rendered urjp&L&  
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明细帐account stated }kef r
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与…银行开立一户头to open an account with q`zR6  
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与…银行建立交易to keep account with G=Bj1ss
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继续记帐to keep account vB4qJ{f  
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与…有交易to have an account with rVmO/Y#Hx$  
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作成会计帐||有往来帐项to make out an account with #]^`BQ>  
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清算||清理债务to make up an account 40/[uW"  
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清洁帐目||与…停止交易to close ones account with wO NQlt  
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结帐to close an account wu'60po  
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清理未付款to ask an account||to demand an account AP@d2{"m}  
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结清差额to balance the account with GrIdQi^8  
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清算to settle an account||to liquidate an account||to square an account qxh\umm+2  
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审查帐目||监查帐目to audit an account cd#TKmh7re  
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检查帐目to examine an account Rwk|

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转入A的帐户to charge the amount to As account xa:P(x3[  
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以计帐方式付款to pay on account 0Jrk(k !  
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代理某人||为某人on ones account||on account of one lQjq6Fl2  
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为自己计算||独立帐目on ones own account Ws(>} qjy  
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由某人收益并负风险on ones account and risk||for ones account and risk wv$=0zF  
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由某人负担for ones account||for account of one t30V_`eQ  
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按某人指示||列入某人帐户by order and for account of one (;h\)B!o  
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列入5月份帐目for May account w_  m  
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编入某中帐项下to pass to the account of||to place to the account of tg:x}n  
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寄出清算书to send in an account||to send in render an account -?[:Zn~$a  
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支票薄cheque book sXUM,h8$!+  
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支票陈票人cheque drawer
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持票人cheque holder :V [vE h  
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不记名支票cheque to bearer||bearer cheque 1+]e?  
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记名支票||认人支票cheque to order opBvx>S  
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到期支票antedated cheque kmf4ax h1  
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未到期支票postdated cheque (Az^st/_  
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保付支票certified cheque >0>M@s  
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未获兑现支票，退票returned cheque >IRo
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横线支票crossed cheque `/"z.~8  
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普通横线general crossing [ML4<Eb+x  
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特别横线special crossing ;$86.2S>B  
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空白支票blank cheque RVD=CX  
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失效支票，过期支票stale cheque ^b&aDm~(7  
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普通支票open cheque ] $5rh8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3?2;z+cz*u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c!s{QW d%  
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支票换现金||兑现to cash a cheque _))_mxV{  
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清理票款to clear a cheque xJ,V!N  
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保证兑现to certify a cheque Pf]L`haGN  
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填写支票数额to fill up a cheque {DAwkJvb]  
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支票上划线to cross a cheque !k Hpw2  
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开发支票to make out a cheque n&k1'KL&  
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签发支票，开立支票to draw a cheque||to issue a cheque KK/~W  
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透支支票to overdraw a cheque 9^>nZ6  
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背书支票to endorse a cheque s:,BcVLx^  
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请付票款||清付票款to pay a cheque||to honour a cheque NgQ {'H[Y  
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支票退票to dishonour a cheque ~O&3OL:L  
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拒付支票to refuse a cheque JM@MNS_||(  
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拒付支票to stop payment of a cheque Gd%KBb  
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提示要求付款to present for payment +)dQd T0Fq  
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见票即付持票人payable to bearer BMgiXdv.B  
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支付指定人payable to order mtOCk 5E  
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已过期||无效out of date||stale YP5V~-O/  
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请给出票人R/D||refer to drawer Dh*Uv,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }YfM<  
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文字与数字不一致words and figures differ |kB1>$  
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支票 H.3+5po  
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时间已过account closed D~P I_*h.  
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更改处应加盖印章alterations require initials @zSI@Oq_  
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时间已过effects not cleared uQIa"u7  
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停止付款payment stopped Ou/JN+2A  
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支票毁损cheque mutilated ^@5#jS2  
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汇款||寄钱to remit||to send money J\VG/)E  
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寄票供取款||支票支付to send a cheque for payment u2%/</]h  
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寄款人a remitter cK6M8:KW  
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收款人a remittee j{PuZ^v1  
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国外汇票foreign Bill OT/*|Pn9  
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国内汇票inland Bill 0`y;[qAG[  
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跟单汇票documentary bill nW?DlECo?  
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空头汇票accommodation bill Ck
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原始汇票original bill I|@'2z2  
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改写||换新票据renewed bill T 9lk&7W  
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即期汇票sight bill||bill on demand >(>Fx\z}  
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…days after date||…days after date…日后付款 ~xz3- a/  
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…months after date||…months after date…月后付款 )./pS~  
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见票后…日付款…days after sight||…days sight ;Kb]v\C:  
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见票后…月付款…months after sight||…months sight OW$? 6  
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同组票据set of bills RJMrSz$  
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单张汇票sola of exchange||sole of exchange P
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远期汇票usance bill||bill at usance hGc')  
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长期汇票long bill K>H_q@-?f  
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短期汇票short bill 23a&m04Rk  
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逾期汇票overdue bill XWo=?(iA  
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宽限日期days of grace WFBg 3#p  
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电汇telegraphic transfer （T.T） h[c HCVM:  
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邮汇postal order||postal note （Am.）||post office order||money order g+ `Ie'o<  
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本票promissory note （P/N） =U3,P%  
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押汇负责书||押汇保证书letter of hypothecation dy u brIG  
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副保||抵押品||付属担保物collateral security QsYc 9]:  
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担保书trust receipt||letter of indemnity (bo{vX  
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承兑||认付acceptance ~S Js2-2  
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单张承兑general acceptance B\bIMjX V  
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有条件承兑qualified acceptance |::kC3=  
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附条件认付conditional acceptance f9u["e  
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部分认付partial acceptance   \`x'r$CV