[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。   0+\~^  
会计报表statement of account (Rc0l;  
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往来帐目account current r]=3 aebR.  
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现在往来帐||存款额current accout swDSV1alMB  
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销货帐account sales &\C{,:[  
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共同计算帐项joint account (!';  
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未决帐项outstanding account w?AE8n $8  
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贷方帐项credit account||creditor account iR#jBqXD  
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借方帐项debit account||debtor account 7l Aa6"Y68  
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应付帐||应付未付帐account payable Smk]G))o{  
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应收帐||应收未收帐account receivable $)@zlnU  
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新交易||新帐new account 1'_OM h*;  
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未决帐||老帐old account v;K\#uc_  
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现金帐cash account N&>D/Z;"  
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流水帐running account nMc-kyl{  
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暂记帐||未定帐suspense account ;5=pBP.  
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过期帐||延滞帐overdue account||pastdue account t1~*q)!Mo  
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杂项帐户sundry account q{_buTARq  
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详细帐单||明细表detail account G/`_$ c  
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呆帐bad account 7xd}J(l  
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会计项目title of account 0+H"$2/  
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会计薄||帐薄account-book FJ[(dGKeE  
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营业报告书||损益计算表account of budiness||business report :dj@i6  
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借贷细帐||交验帐account rendered OL=bhZ  
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明细帐account stated 0jyokER  
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与…银行开立一户头to open an account with g$97"d'  
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与…银行建立交易to keep account with O| 2Q- @D  
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继续记帐to keep account ;CrA  
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与…有交易to have an account with izxCbbg  
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作成会计帐||有往来帐项to make out an account with F~Li.qF  
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清算||清理债务to make up an account xI@~Ig  
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清洁帐目||与…停止交易to close ones account with q2Kn3{  
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结帐to close an account )~/U+,  
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清理未付款to ask an account||to demand an account +@Y[i."^J  
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结清差额to balance the account with +[ItkfSod!  
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清算to settle an account||to liquidate an account||to square an account b5DrwX{Ff  
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审查帐目||监查帐目to audit an account h uJqqC  
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检查帐目to examine an account ZhsZywM  
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转入A的帐户to charge the amount to As account {n]sRz  
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以计帐方式付款to pay on account 8-
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代理某人||为某人on ones account||on account of one (fa?ftK  
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为自己计算||独立帐目on ones own account {ah=i8$  
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由某人收益并负风险on ones account and risk||for ones account and risk N}fUBX4k  
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由某人负担for ones account||for account of one 6 ]Oxx{|}  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account UZP6x2:=  
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编入某中帐项下to pass to the account of||to place to the account of {Y91vXTz7  
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寄出清算书to send in an account||to send in render an account u=;nU(]M '  
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支票薄cheque book [z%?MIT  
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支票陈票人cheque drawer ?96-" l  
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持票人cheque holder :%#r.p"6x  
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不记名支票cheque to bearer||bearer cheque nFe` <Al$N  
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记名支票||认人支票cheque to order .6#cDrK  
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到期支票antedated cheque =!(*5\IM  
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未到期支票postdated cheque 3cOY0Z#T  
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保付支票certified cheque <rX\LwR  
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未获兑现支票，退票returned cheque R2}kz.  
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横线支票crossed cheque q
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普通横线general crossing {Q5KV%F_  
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特别横线special crossing \U/v;Ijf  
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空白支票blank cheque ,{k<JA{  
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失效支票，过期支票stale cheque zhNQuK,L  
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普通支票open cheque :-z&Y492  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vX ?aB!nkw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges alFNSRY  
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支票换现金||兑现to cash a cheque "
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清理票款to clear a cheque 3A_G=WaED  
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保证兑现to certify a cheque :5J_5,?;`
 
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填写支票数额to fill up a cheque M ,`w A  
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支票上划线to cross a cheque +y/55VLq  
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开发支票to make out a cheque `PgdJrE  
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签发支票，开立支票to draw a cheque||to issue a cheque s9@Sd  

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透支支票to overdraw a cheque uR$i48}  
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背书支票to endorse a cheque yz8jU*H  
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请付票款||清付票款to pay a cheque||to honour a cheque "g0(I8  
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支票退票to dishonour a cheque D=+NxR[  
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拒付支票to refuse a cheque j.%K_h?V5  
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拒付支票to stop payment of a cheque ]rN#B-aAr  
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提示要求付款to present for payment k|xtr&1N.!  
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见票即付持票人payable to bearer bt$)Xu<R  
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支付指定人payable to order OLC{ iD#  
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已过期||无效out of date||stale x@Hd^xH`  

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请给出票人R/D||refer to drawer T0zn,ej  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NnT g3:.  
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文字与数字不一致words and figures differ 67SV~L#%O  
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支票 qqrq11W  
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时间已过account closed sZGj"_-Hzu  
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更改处应加盖印章alterations require initials #n0Y6Pr  
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时间已过effects not cleared OCZaQ33  
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停止付款payment stopped b2b?hA'k  
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支票毁损cheque mutilated 8#!i[UFdj  
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汇款||寄钱to remit||to send money 0cK{  
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寄票供取款||支票支付to send a cheque for payment 2^8%>,  
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寄款人a remitter F 8B#}%JE  
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收款人a remittee C z\Ppq  
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国外汇票foreign Bill J9~g|5  
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国内汇票inland Bill j~*L~7  
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跟单汇票documentary bill )ZN| t?|  
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空头汇票accommodation bill P#AW\ d^"B  
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原始汇票original bill x&0vKo;  
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改写||换新票据renewed bill irfp!(r  
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即期汇票sight bill||bill on demand ?nL.w  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 "yS _s  
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见票后…日付款…days after sight||…days sight 3xaR@xjS  
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见票后…月付款…months after sight||…months sight r8xv#r1  
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同组票据set of bills R21b! Pd\  
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单张汇票sola of exchange||sole of exchange XzE
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远期汇票usance bill||bill at usance %yv<y+yP~  
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长期汇票long bill zdYy^8V|z  
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短期汇票short bill ,X`)ct  
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逾期汇票overdue bill [PNT\ElT  
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宽限日期days of grace HTX?,C_  
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电汇telegraphic transfer （T.T） H9YW  
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邮汇postal order||postal note （Am.）||post office order||money order {zQ8)$CQ  
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本票promissory note （P/N） Ya3C#=  
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押汇负责书||押汇保证书letter of hypothecation F\KjEl0  
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副保||抵押品||付属担保物collateral security _>(^tCo  
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担保书trust receipt||letter of indemnity ,|y:" s  
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承兑||认付acceptance YIoQL}pX  
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单张承兑general acceptance Wbr|_W  
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有条件承兑qualified acceptance 52:HNA\E/  
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附条件认付conditional acceptance :W!7mna  
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部分认付partial acceptance   BLfTsNzmt