[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。   x"\
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会计报表statement of account !OE*z $\  
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往来帐目account current 4hAJ!7[A.  
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现在往来帐||存款额current accout  (^: p  
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销货帐account sales p>kq+mP2bc  
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共同计算帐项joint account Yp mYxd^  
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未决帐项outstanding account X6@wkrf-  
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贷方帐项credit account||creditor account kgW @RD|  
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借方帐项debit account||debtor account ~[W#/kd1n  
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应付帐||应付未付帐account payable Op}ZB:  
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应收帐||应收未收帐account receivable B$a-og(  
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新交易||新帐new account B!S167Op  
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未决帐||老帐old account $P {K2"
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现金帐cash account = [@)R!3H  
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流水帐running account <iLM{@lZvJ  
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暂记帐||未定帐suspense account FY'dJY3O  
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过期帐||延滞帐overdue account||pastdue account c4mh EE-  

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杂项帐户sundry account -_A$DM!^=w  
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详细帐单||明细表detail account I*|P@0  
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呆帐bad account |i%2%V#  
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会计项目title of account #Z,E><t  
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会计薄||帐薄account-book (U1]:tZ<.  
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营业报告书||损益计算表account of budiness||business report Yg|lq9gD  
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借贷细帐||交验帐account rendered 0S/' 94%w  
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明细帐account stated \Q$
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与…银行建立交易to keep account with Vy<HA*  
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继续记帐to keep account TCKu,}s  
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与…有交易to have an account with * *H&+T/B  
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作成会计帐||有往来帐项to make out an account with }G<T:(a  
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清算||清理债务to make up an account VhGs/5  
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清洁帐目||与…停止交易to close ones account with MTGiAFE  
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结帐to close an account zQ6p+R7D  
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清理未付款to ask an account||to demand an account )}%O>%  
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结清差额to balance the account with (UCK;k  
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清算to settle an account||to liquidate an account||to square an account `~UZU@/x  
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审查帐目||监查帐目to audit an account +y2[msBs  
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检查帐目to examine an account HpEQEIvt  
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转入A的帐户to charge the amount to As account Y!q!5Crfi  
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以计帐方式付款to pay on account +`M!D }!  
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代理某人||为某人on ones account||on account of one , $Qo =  
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为自己计算||独立帐目on ones own account V] c;^  
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由某人收益并负风险on ones account and risk||for ones account and risk b6t}{_7  
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由某人负担for ones account||for account of one <XT
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按某人指示||列入某人帐户by order and for account of one FVv8--  
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列入5月份帐目for May account .yT8NTu~0j  
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编入某中帐项下to pass to the account of||to place to the account of &Gm$:T'~  
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寄出清算书to send in an account||to send in render an account ES<1tG  
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支票薄cheque book gIR^)m  
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支票陈票人cheque drawer [w -{r+[  
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持票人cheque holder rdJm{<  
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不记名支票cheque to bearer||bearer cheque |VOg\[f  
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记名支票||认人支票cheque to order ]"AyAkT(  
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到期支票antedated cheque (-
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未到期支票postdated cheque Xog/O i  
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保付支票certified cheque n9LGP2#!  
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未获兑现支票，退票returned cheque (A k\Lm  
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横线支票crossed cheque Qx|H1_6  
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普通横线general crossing `Y?t@dd  
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特别横线special crossing *a}(6Cx  
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空白支票blank cheque wjU.W5IR  
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失效支票，过期支票stale cheque |qcD;  
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普通支票open cheque o.:p_(|hI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =Z0t :{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V2znU  
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支票换现金||兑现to cash a cheque #!#z5DJu  
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清理票款to clear a cheque 4,1oU|fz  
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保证兑现to certify a cheque Wc'Ehyi;  
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填写支票数额to fill up a cheque HhSjR%6HY;  
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支票上划线to cross a cheque gue(C(~.k_  
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开发支票to make out a cheque f=ib9WbR#  
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签发支票，开立支票to draw a cheque||to issue a cheque Y><(?  
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透支支票to overdraw a cheque w-: D  
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背书支票to endorse a cheque s1= u{ET  
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请付票款||清付票款to pay a cheque||to honour a cheque ):E'`ZP!F  
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支票退票to dishonour a cheque v<fWc9
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拒付支票to refuse a cheque \]GGVI;u  
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拒付支票to stop payment of a cheque @f' AWeJ2  
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提示要求付款to present for payment ceI [ hM  
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见票即付持票人payable to bearer 3g+\?L-c  
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支付指定人payable to order :'TX" E!  
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已过期||无效out of date||stale DOA[iT";4  
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请给出票人R/D||refer to drawer gS0,')w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds puk4D  
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文字与数字不一致words and figures differ ,(zcl$A[  
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支票 }"!6Xm  
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时间已过account closed 99=[>Ck)G  
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更改处应加盖印章alterations require initials +;{rU&  
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时间已过effects not cleared m&;zLBA;  
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停止付款payment stopped OdtbVF~  
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支票毁损cheque mutilated ]-+.lR%vd9  
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汇款||寄钱to remit||to send money '/n%}=a=  
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寄票供取款||支票支付to send a cheque for payment Sj=69>m]5  
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寄款人a remitter Q'%5"&XFD  
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收款人a remittee 3T.M?UG>  
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国外汇票foreign Bill z)?#U dBQv  
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国内汇票inland Bill PU/Br;2A  
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跟单汇票documentary bill j*Wh;I+h  
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空头汇票accommodation bill meVVRFQ2+  
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原始汇票original bill U"Ob@$ROFy  
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改写||换新票据renewed bill -O>mY )  
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即期汇票sight bill||bill on demand G mUs U{  
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…days after date||…days after date…日后付款 =O:ek#Bp  
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…months after date||…months after date…月后付款 W me1w\0  
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见票后…日付款…days after sight||…days sight vc{]c }  
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见票后…月付款…months after sight||…months sight >s?;2T2"yx  
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同组票据set of bills HPCA$LD  
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单张汇票sola of exchange||sole of exchange 5)NfZN#&  
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远期汇票usance bill||bill at usance `rJ ~*7-  
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长期汇票long bill '=Y~Ir+  
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短期汇票short bill CPM6T$_qE  
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逾期汇票overdue bill 6x8|v7cMH  
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宽限日期days of grace hG3Lj7)UH  
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电汇telegraphic transfer （T.T） q8]k]:r  
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邮汇postal order||postal note （Am.）||post office order||money order "S#hzrEdYI  
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本票promissory note （P/N） .1}(Bywm5  
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押汇负责书||押汇保证书letter of hypothecation zf#&3K'k  
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副保||抵押品||付属担保物collateral security '5\1uB PKW  
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担保书trust receipt||letter of indemnity 5H2|:GzUc  
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承兑||认付acceptance ]B||S7idq  
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单张承兑general acceptance !$HWUxM;p  
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有条件承兑qualified acceptance =%p{"<  
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附条件认付conditional acceptance W%o){+,  
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部分认付partial acceptance   aum,bm/0J