[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。   vVH*\&H\T  
会计报表statement of account :Q
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往来帐目account current fCi1JH;  
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现在往来帐||存款额current accout 6"La`}B(T8  
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销货帐account sales [
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共同计算帐项joint account yo#fJ`  
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未决帐项outstanding account \Gy+y`   
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贷方帐项credit account||creditor account RTeG\U  
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借方帐项debit account||debtor account Eo_;Nc  
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应付帐||应付未付帐account payable yx/.4DW1Ua  
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应收帐||应收未收帐account receivable "9!CsloWhz  
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新交易||新帐new account TAZ+2S##7  
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未决帐||老帐old account $Z4IPs  
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现金帐cash account )`
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流水帐running account kIYV%O   
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暂记帐||未定帐suspense account ~QE-$;  
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过期帐||延滞帐overdue account||pastdue account j-wz7B  
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杂项帐户sundry account XpibI3:<  
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详细帐单||明细表detail account IRl(H_.  
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呆帐bad account gVI2{\a  
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会计项目title of account ?tFsSU  
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会计薄||帐薄account-book k>q}: J9V  
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营业报告书||损益计算表account of budiness||business report 52d8EG C  
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借贷细帐||交验帐account rendered gTjhD (  
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明细帐account stated uw`fC%-xh  
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与…银行开立一户头to open an account with H.8Vm[W  
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与…银行建立交易to keep account with ?\$\
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继续记帐to keep account N"wp2w  
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与…有交易to have an account with b&1-tYV  
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作成会计帐||有往来帐项to make out an account with u t4+c0  
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清算||清理债务to make up an account +|=5zWI/  
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清洁帐目||与…停止交易to close ones account with _cW6H B^j  
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结帐to close an account (&a<6k  
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清理未付款to ask an account||to demand an account Vt!<.8&`  
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结清差额to balance the account with L!]~J?)  
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清算to settle an account||to liquidate an account||to square an account 7JNy;$]/  
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审查帐目||监查帐目to audit an account _\tGmME37  
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检查帐目to examine an account <XH

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转入A的帐户to charge the amount to As account ;|Z;YK@20  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one s\`Vr;R:|  
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为自己计算||独立帐目on ones own account g1uqsqYt  
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由某人收益并负风险on ones account and risk||for ones account and risk ~Lc>~!!t  
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由某人负担for ones account||for account of one aqb;H 'F  
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按某人指示||列入某人帐户by order and for account of one ?[W(r$IaE  
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列入5月份帐目for May account ~PNO|]8j  
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编入某中帐项下to pass to the account of||to place to the account of I`%=&l[v_5  
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寄出清算书to send in an account||to send in render an account a{h(BI^~  
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支票薄cheque book '3o0J\cz  
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支票陈票人cheque drawer 71tMX[x  
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持票人cheque holder Snt=Hil`  
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不记名支票cheque to bearer||bearer cheque .bl0w"c^qq  
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记名支票||认人支票cheque to order ^@L[0Z`  
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到期支票antedated cheque vP}K(' (  
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未到期支票postdated cheque gSj-~kP  
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保付支票certified cheque 0D#!!r ;  
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未获兑现支票，退票returned cheque 5,AQ~_,'\  
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横线支票crossed cheque mFF]d  
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普通横线general crossing A}y1v;FB  
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特别横线special crossing [!R%yD;  
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空白支票blank cheque "}HQ)54&  
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失效支票，过期支票stale cheque M.8!BB7\8e  
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普通支票open cheque  iz^wBQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 17i^|&J6}:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k
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支票换现金||兑现to cash a cheque UUU^Y
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清理票款to clear a cheque /*O,T  
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保证兑现to certify a cheque V]O :;(W_  
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填写支票数额to fill up a cheque eLYFd,?9  
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支票上划线to cross a cheque h^0mjdSp,  
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开发支票to make out a cheque 0@Ijk(|  
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签发支票，开立支票to draw a cheque||to issue a cheque Xp~]kRm9  
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透支支票to overdraw a cheque m%V[&"5%e  
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背书支票to endorse a cheque SHk[X ]Uo  
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请付票款||清付票款to pay a cheque||to honour a cheque =eqI]rVj^  
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支票退票to dishonour a cheque `+.I  
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拒付支票to refuse a cheque _o.Z`]  
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拒付支票to stop payment of a cheque dNQ Sbp  
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提示要求付款to present for payment AuTplO0_rE  
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见票即付持票人payable to bearer $Jm2,Yv  
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支付指定人payable to order l,u{:JC  
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已过期||无效out of date||stale 8uxFXQ  
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请给出票人R/D||refer to drawer z[%v_S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !2|`aa  
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文字与数字不一致words and figures differ "IG$VjgcB  
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时间已过account closed 6Y)^)dOi  
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时间已过effects not cleared (l8r>V  
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停止付款payment stopped @b*T4hwA.  
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支票毁损cheque mutilated G\>\VA  
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汇款||寄钱to remit||to send money y8*@dRrq  
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寄票供取款||支票支付to send a cheque for payment G'?f!fz;  
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寄款人a remitter ";?C4%L  
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收款人a remittee a.}:d30   
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国外汇票foreign Bill K~y9zF{  
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国内汇票inland Bill v`+n`DT  
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跟单汇票documentary bill ksOANLRN  
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空头汇票accommodation bill i5E:FS^!I  
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原始汇票original bill ~Miin   
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改写||换新票据renewed bill jWv3O&+?X  
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即期汇票sight bill||bill on demand )Vg{Y [!  
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…days after date||…days after date…日后付款 =hugnX<9  
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…months after date||…months after date…月后付款 mHI4wS>()+  
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见票后…日付款…days after sight||…days sight STXqq[+Rf  
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见票后…月付款…months after sight||…months sight "9U+h2#]  
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同组票据set of bills W>q*.9}Y"  
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单张汇票sola of exchange||sole of exchange c#\ah} ]Vo  
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远期汇票usance bill||bill at usance y(/jTS/hd  
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长期汇票long bill y"|K |QT  
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短期汇票short bill o;M.Rt\A  
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逾期汇票overdue bill Qm35{^p+  
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宽限日期days of grace g{g`YvLu^  
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电汇telegraphic transfer （T.T） J^+_8  
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邮汇postal order||postal note （Am.）||post office order||money order O3^98n2  
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本票promissory note （P/N） ULp)T`P  
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押汇负责书||押汇保证书letter of hypothecation ]k[Q]:q  
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副保||抵押品||付属担保物collateral security wFK:Dp_^  
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担保书trust receipt||letter of indemnity *A~($ZtL  
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承兑||认付acceptance QRsqPh&-  
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单张承兑general acceptance :.C+?$iuX  
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有条件承兑qualified acceptance bin6i2b  
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附条件认付conditional acceptance ShC_hi  
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部分认付partial acceptance   ;):8yBMk