[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。   82&JYx  
会计报表statement of account +Q_X,gZ  
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往来帐目account current ]cc4+}L~  
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现在往来帐||存款额current accout 7$z")JB  
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销货帐account sales Z_iu^ Q  
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共同计算帐项joint account ,cWO Ak  
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未决帐项outstanding account J{@gp,&e  
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贷方帐项credit account||creditor account CJJ 1aM  
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借方帐项debit account||debtor account fg8V6FS  
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应付帐||应付未付帐account payable [p$b@og/>  
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应收帐||应收未收帐account receivable o2W pi  
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新交易||新帐new account :
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未决帐||老帐old account `kwyF27v]  
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现金帐cash account x-nwo:OA  
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流水帐running account P;VR[d4e/  
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暂记帐||未定帐suspense account YM 7P!8Gc  
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过期帐||延滞帐overdue account||pastdue account |O+R%'z'<  
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杂项帐户sundry account E-X-LR{CC  
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详细帐单||明细表detail account agBK
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呆帐bad account WN>.+qM~8  
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会计项目title of account PgB=<#9  
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会计薄||帐薄account-book tK g%5;v  
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营业报告书||损益计算表account of budiness||business report m;KMr 6sO  
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借贷细帐||交验帐account rendered d>@{!c-  
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明细帐account stated RvDqo d  
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与…银行开立一户头to open an account with GZI[qKDfB  
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与…银行建立交易to keep account with _32ltnBX  
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继续记帐to keep account <Y~V!9(~{Q  
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与…有交易to have an account with 
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作成会计帐||有往来帐项to make out an account with `q$DNOrS  
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清算||清理债务to make up an account 27u$VHwb  
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清洁帐目||与…停止交易to close ones account with M$! 0ikh  
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结帐to close an account Aqp3amW!  
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清理未付款to ask an account||to demand an account egr@:5QwZ{  
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结清差额to balance the account with ?hfosBn&[  
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清算to settle an account||to liquidate an account||to square an account vP,WV9Q1u  
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审查帐目||监查帐目to audit an account )'fIrBT  
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检查帐目to examine an account (8H^{2K~  
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转入A的帐户to charge the amount to As account #m8Oy|Y9`  
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以计帐方式付款to pay on account kkd<CEz2IM  
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代理某人||为某人on ones account||on account of one BF]b \/I  
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为自己计算||独立帐目on ones own account Zu+Z7@$}/  
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由某人收益并负风险on ones account and risk||for ones account and risk F]~`57  
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由某人负担for ones account||for account of one 3UH=wmG0w  
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按某人指示||列入某人帐户by order and for account of one UQhfR}(  
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列入5月份帐目for May account LiN{^g^fx  
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编入某中帐项下to pass to the account of||to place to the account of FTk!Mn88  
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寄出清算书to send in an account||to send in render an account .@xwl}o$OL  
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支票薄cheque book tq1h 1  
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支票陈票人cheque drawer T}fo:aB}  
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持票人cheque holder L$Ss]Ar=  
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不记名支票cheque to bearer||bearer cheque A$%%;O   
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记名支票||认人支票cheque to order 4Tq%V|5"&  
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到期支票antedated cheque DJ=miJI'  
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未到期支票postdated cheque w^P4_Yr  
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保付支票certified cheque m"jqHGFV  
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未获兑现支票，退票returned cheque py@5]n%  
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横线支票crossed cheque ")cdY)14"  
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普通横线general crossing /s C$;l  
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特别横线special crossing :DQHb"(  
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空白支票blank cheque (<2PhJ|  
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失效支票，过期支票stale cheque ;l+3l ez  
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普通支票open cheque ZuILDevMD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uiM*!ge  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SJj0*ry:  
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支票换现金||兑现to cash a cheque P+,\x&Vr  
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清理票款to clear a cheque )m \}ITf  
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保证兑现to certify a cheque O0';j!?X  
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填写支票数额to fill up a cheque nlw(U3@7  
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支票上划线to cross a cheque j+w*Absh  
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开发支票to make out a cheque %'%r.  
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签发支票，开立支票to draw a cheque||to issue a cheque Cd"O'<^Sb  
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透支支票to overdraw a cheque -=s7Q{O8Z  
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背书支票to endorse a cheque +\?#8U
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请付票款||清付票款to pay a cheque||to honour a cheque u B~ /W  
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支票退票to dishonour a cheque VSc;}LH  
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拒付支票to refuse a cheque GCkc[]2p  

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拒付支票to stop payment of a cheque K%Vl:2#F  
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提示要求付款to present for payment b
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见票即付持票人payable to bearer 9mIq9rQ|*  
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支付指定人payable to order q%]0%S?  
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已过期||无效out of date||stale uZ&,tH/  
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请给出票人R/D||refer to drawer t \kI( G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -\:pbR
  
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文字与数字不一致words and figures differ f>g>7OsD]  
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支票 o}mD1q0yE  
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时间已过account closed i:0~%X  
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更改处应加盖印章alterations require initials V lN&Lz  
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时间已过effects not cleared |XzqP +t  
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停止付款payment stopped bm*Ell\a.  
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支票毁损cheque mutilated Q7zg i  
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汇款||寄钱to remit||to send money RR<92R  
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寄票供取款||支票支付to send a cheque for payment `ySLic`  
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寄款人a remitter # kl? ww U  
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收款人a remittee ,Ua`BWF  
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国外汇票foreign Bill *6=2UJcJ  
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国内汇票inland Bill 422d4Zu  
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跟单汇票documentary bill JK34pm[s  
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空头汇票accommodation bill oMk6ZzZ,>  
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原始汇票original bill 4Ynv=G Qz  
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改写||换新票据renewed bill RuSKJ,T:9  
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即期汇票sight bill||bill on demand Kv
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…days after date||…days after date…日后付款 ?o307r  
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…months after date||…months after date…月后付款 5'>DvC p%M  
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见票后…日付款…days after sight||…days sight k'Is]=3  
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见票后…月付款…months after sight||…months sight V
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同组票据set of bills &/o4R:i  
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单张汇票sola of exchange||sole of exchange |hHj7X<?k  
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远期汇票usance bill||bill at usance S~L;oX?(!  
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长期汇票long bill lRb|GS.h/  
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短期汇票short bill rLP:kP'b  
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逾期汇票overdue bill ",&^ f  
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宽限日期days of grace ?x
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电汇telegraphic transfer （T.T） !Q/oj Q  
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邮汇postal order||postal note （Am.）||post office order||money order (*6kYkUK  
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本票promissory note （P/N） #Jx6DQGa  
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押汇负责书||押汇保证书letter of hypothecation zeqwmV=  
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副保||抵押品||付属担保物collateral security 0eMO`8u[A  
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担保书trust receipt||letter of indemnity @XJzM]*w&  
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承兑||认付acceptance LdH23\  
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单张承兑general acceptance f*%Y]XL;%  
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有条件承兑qualified acceptance &mPR[{  
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附条件认付conditional acceptance /z)H
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部分认付partial acceptance   .Ce0yAl~