[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。   (OK;*ZH+T@  
会计报表statement of account \\Huk*Jn{  
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往来帐目account current yX8$LOjE  
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现在往来帐||存款额current accout 0~XZ  
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销货帐account sales "(d7:!%  
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共同计算帐项joint account F4Gv=q)Z  
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未决帐项outstanding account B [O1^jdO  
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贷方帐项credit account||creditor account sk_Q\0a  
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借方帐项debit account||debtor account %<8lLRl  
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应付帐||应付未付帐account payable @
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应收帐||应收未收帐account receivable i7w>Nvj]  
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新交易||新帐new account F\Gi;6a  
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未决帐||老帐old account s^b2H !~  
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现金帐cash account ~%QVjzMC  
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流水帐running account m]$!wp  
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暂记帐||未定帐suspense account #s)Wzv%OX  
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过期帐||延滞帐overdue account||pastdue account :Uf\r `a9  
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杂项帐户sundry account JZP>`c21y]  
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详细帐单||明细表detail account p*8LS7UT  
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呆帐bad account N246RV1W  
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会计项目title of account o })k@-oL  
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会计薄||帐薄account-book -9)<[>:  
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营业报告书||损益计算表account of budiness||business report sXdNlR&  
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借贷细帐||交验帐account rendered JW;DA E<  

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明细帐account stated BD+V{x}P  
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与…银行开立一户头to open an account with >L F y:a  
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与…银行建立交易to keep account with oqa]iBO  
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继续记帐to keep account FMCX->}$  
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与…有交易to have an account with i#o:V/Z.  
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作成会计帐||有往来帐项to make out an account with RM8p[lfX  
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清算||清理债务to make up an account \^O#)&5 V  
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清洁帐目||与…停止交易to close ones account with K]4XD1n7  

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结帐to close an account R0dIxG%  
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清理未付款to ask an account||to demand an account wg<UCmfu!  
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结清差额to balance the account with GRV#f06  
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清算to settle an account||to liquidate an account||to square an account ?+{=>{1
 
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审查帐目||监查帐目to audit an account NjT#p8d X  
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检查帐目to examine an account KUs\7Sb  
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转入A的帐户to charge the amount to As account r83 chR9  
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以计帐方式付款to pay on account .yp"6S^b  
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代理某人||为某人on ones account||on account of one pAwmQ
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为自己计算||独立帐目on ones own account '^Kmf
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由某人收益并负风险on ones account and risk||for ones account and risk 'M"JF;*r  
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由某人负担for ones account||for account of one nv WTx4oy  
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按某人指示||列入某人帐户by order and for account of one nsChNwPX  
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列入5月份帐目for May account ,/V'(\>  
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编入某中帐项下to pass to the account of||to place to the account of [kc%+j<g  
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寄出清算书to send in an account||to send in render an account f@roRn8p?  
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支票薄cheque book 7Gb(&'n  
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支票陈票人cheque drawer u*R9x3&/5  
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持票人cheque holder p{:r4!*L  

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不记名支票cheque to bearer||bearer cheque <,~ =o  

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记名支票||认人支票cheque to order h3^
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到期支票antedated cheque bTzVmqGY  
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未到期支票postdated cheque @Kri)U i
 
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保付支票certified cheque M%7H-^{  
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未获兑现支票，退票returned cheque %g(h%V9f  
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横线支票crossed cheque ak50]KYo  
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普通横线general crossing  P9J3Ii!  
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特别横线special crossing 5| 2B@6-  
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空白支票blank cheque okX\z[X  
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失效支票，过期支票stale cheque =ox#qg.5  
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普通支票open cheque UQ>GAzh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <C6/R]x#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S$]:3  
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支票换现金||兑现to cash a cheque d8M"vd  
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清理票款to clear a cheque !gy'_Y  
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保证兑现to certify a cheque [ H>MeeR  
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填写支票数额to fill up a cheque ~B(]0:  
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支票上划线to cross a cheque
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开发支票to make out a cheque [tMf KO  
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签发支票，开立支票to draw a cheque||to issue a cheque <
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透支支票to overdraw a cheque ? |8&!F  
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背书支票to endorse a cheque h| UT/:  
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请付票款||清付票款to pay a cheque||to honour a cheque 8@hzw~>  
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支票退票to dishonour a cheque dt`L}Yi  
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拒付支票to refuse a cheque (la<X<w  
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拒付支票to stop payment of a cheque w|L~+   
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提示要求付款to present for payment >^-[Mpa(*  
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见票即付持票人payable to bearer 5)nv  
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支付指定人payable to order 9d{W/t?NH  
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已过期||无效out of date||stale h[Iu_#HMa  
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请给出票人R/D||refer to drawer ?ft_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ  ;et Q  
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支票 ReE3742@  
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时间已过account closed 4O`h%`M  
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更改处应加盖印章alterations require initials e{}o:r  
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时间已过effects not cleared gK<-*v  
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停止付款payment stopped %nCUct@c  
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支票毁损cheque mutilated -24.[E/5  
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汇款||寄钱to remit||to send money =B:poh[u  
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寄票供取款||支票支付to send a cheque for payment 1CM1u+<iZ  
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寄款人a remitter j<KC$ [Kt  
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收款人a remittee 0?7uqS#L  
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国外汇票foreign Bill ]]Z,Qu#<-  
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国内汇票inland Bill vf=  
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跟单汇票documentary bill wuk7mIJ  
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空头汇票accommodation bill 8joQPHkI\  
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原始汇票original bill F^YIZ,=p!  
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改写||换新票据renewed bill Tv$7aVi!  
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即期汇票sight bill||bill on demand +29\'w,  
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…days after date||…days after date…日后付款 ymZ/(:3_  
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…months after date||…months after date…月后付款 G me$FWa  
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见票后…日付款…days after sight||…days sight ~TH5>``;gF  
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见票后…月付款…months after sight||…months sight n^\;*1%$c@  
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同组票据set of bills #( sNk,^Ax  
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单张汇票sola of exchange||sole of exchange .4<U*X kt  
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远期汇票usance bill||bill at usance ?=!XhU .  
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长期汇票long bill 3DAGW"F  
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短期汇票short bill
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逾期汇票overdue bill fG2&/42 J  
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宽限日期days of grace :{s%=\k {d  
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电汇telegraphic transfer （T.T） Qf-
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） Sq|1f?_gU  
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押汇负责书||押汇保证书letter of hypothecation q9brpbg_  
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副保||抵押品||付属担保物collateral security gLaO#cQ%  
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担保书trust receipt||letter of indemnity a^XTW7]r  
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承兑||认付acceptance &&9c&xgzE  
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单张承兑general acceptance +/3 Z  
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有条件承兑qualified acceptance K_&c5(-
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附条件认付conditional acceptance Q
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部分认付partial acceptance   {wpMg