[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。   cS.-7  
会计报表statement of account DaH?@Q
 
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往来帐目account current $46{<4.  
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现在往来帐||存款额current accout ||zb6|7I4  
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销货帐account sales vfNAs>Xg"  
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共同计算帐项joint account bT6sb#"W  
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未决帐项outstanding account dtPoo\@  
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贷方帐项credit account||creditor account lc6iKFyG  
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借方帐项debit account||debtor account ~Z ~v  
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应付帐||应付未付帐account payable IZ3{>NV  
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应收帐||应收未收帐account receivable Cv)/7vyB8  
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新交易||新帐new account J!ntXF  
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未决帐||老帐old account J wmT/  
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现金帐cash account L?Yoh<  
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流水帐running account
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暂记帐||未定帐suspense account %OcGdbs  
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过期帐||延滞帐overdue account||pastdue account  6qo^2  
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杂项帐户sundry account VyG4(Xva  
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详细帐单||明细表detail account '_+9y5  
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呆帐bad account o5Rz%k#h  
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会计项目title of account MN;/*t  
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会计薄||帐薄account-book SjcL#S($&Y  
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营业报告书||损益计算表account of budiness||business report K3$` Kv>I  
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借贷细帐||交验帐account rendered 2O""4_G  
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明细帐account stated cHvF*A  
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与…银行开立一户头to open an account with @ 6xGJ,s  
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与…银行建立交易to keep account with .{rbw9  
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继续记帐to keep account %JoxYy-  
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与…有交易to have an account with N7.  @FK  
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作成会计帐||有往来帐项to make out an account with #Q6w+"  
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清算||清理债务to make up an account wL eHQ]  
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清洁帐目||与…停止交易to close ones account with H@!#;w  
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结帐to close an account IRB& j%LA  
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清理未付款to ask an account||to demand an account q+/l"&j.  
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结清差额to balance the account with swZpWC  
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清算to settle an account||to liquidate an account||to square an account GVObz?Z]SB  
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审查帐目||监查帐目to audit an account 8kbB z  
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检查帐目to examine an account 7|~:P$M  
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转入A的帐户to charge the amount to As account M71R -B`-  
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以计帐方式付款to pay on account Ut;'Gk  
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代理某人||为某人on ones account||on account of one &<{}8/x8(  
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为自己计算||独立帐目on ones own account nk>8SW^  
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由某人收益并负风险on ones account and risk||for ones account and risk MBv/  
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由某人负担for ones account||for account of one q-uLA&4  
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按某人指示||列入某人帐户by order and for account of one g`.{K"N>!  
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列入5月份帐目for May account 2moIgJ   
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编入某中帐项下to pass to the account of||to place to the account of s!i:0}U  
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寄出清算书to send in an account||to send in render an account d{l{P]nr  
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支票薄cheque book fYs?D+U;PF  
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支票陈票人cheque drawer }eI`
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持票人cheque holder xLZMpP5c  
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不记名支票cheque to bearer||bearer cheque 4xpj<  
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记名支票||认人支票cheque to order jB`7T^bU  
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到期支票antedated cheque MHGjvSx  
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未到期支票postdated cheque TdNsyr}JG  
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保付支票certified cheque 3V"dG1?  
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未获兑现支票，退票returned cheque x Ridc^  
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横线支票crossed cheque B*32D8t`u
 
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普通横线general crossing m9%yR"g9  
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特别横线special crossing l.sm~/  
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空白支票blank cheque D`1I;Tb#  
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失效支票，过期支票stale cheque "vv$%^
 
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普通支票open cheque GH[ U!J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L~'^ W/N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sn;/;^@(\  
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支票换现金||兑现to cash a cheque dw|-=~  
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清理票款to clear a cheque de3yP,  
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保证兑现to certify a cheque K8e4ax  
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填写支票数额to fill up a cheque }TXp<E"\  
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支票上划线to cross a cheque g_-?h&W  
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开发支票to make out a cheque e<: 4czh8  
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签发支票，开立支票to draw a cheque||to issue a cheque '<*CD_2t-  
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透支支票to overdraw a cheque mmpr]cT@'k  
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背书支票to endorse a cheque ;r0|_mnf  
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请付票款||清付票款to pay a cheque||to honour a cheque R-2FNl  
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支票退票to dishonour a cheque GDNh?R  
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拒付支票to refuse a cheque yP1Y3Tga=  
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拒付支票to stop payment of a cheque d =B@EyN  
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提示要求付款to present for payment +cE tm  
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见票即付持票人payable to bearer Ma*dIwEp
 
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支付指定人payable to order TJ%]{%F  
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已过期||无效out of date||stale DS,FVh".|  
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请给出票人R/D||refer to drawer 33,JUQ2u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jhEg#Q$  
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文字与数字不一致words and figures differ h,WY2Hr  
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支票 v(Zi;?c  
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时间已过account closed ]Re~V{uh  
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更改处应加盖印章alterations require initials i\Q"a B"r  
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时间已过effects not cleared ,M/#Q6P0}  
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停止付款payment stopped `2mbF^-4  
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支票毁损cheque mutilated X,Q=n2X?3  
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汇款||寄钱to remit||to send money %`\_l  
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寄票供取款||支票支付to send a cheque for payment 6[h$r/GXh"  
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寄款人a remitter jme5'FR
 
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收款人a remittee vBYT)S  
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国外汇票foreign Bill 73z|'
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国内汇票inland Bill . f<VmUca  
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跟单汇票documentary bill %V1T!<  
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空头汇票accommodation bill 4x{ti5Y0  
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原始汇票original bill 5m7Ax]\  
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改写||换新票据renewed bill *n_4Rr  
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即期汇票sight bill||bill on demand )zt4'b\)v  
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…days after date||…days after date…日后付款 yW(+?7U  
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…months after date||…months after date…月后付款 $(L7/
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见票后…日付款…days after sight||…days sight 3 DHA^9<q  
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见票后…月付款…months after sight||…months sight v]U;5Uo  
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同组票据set of bills T|2%b*/  
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单张汇票sola of exchange||sole of exchange *+Q*&-$  
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远期汇票usance bill||bill at usance }V;]c~Q/H  
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长期汇票long bill T5_Cu9>ax  
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短期汇票short bill 1ZFSz {  
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逾期汇票overdue bill <XrGr5=BV  
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宽限日期days of grace Y<fXuj|&  
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电汇telegraphic transfer （T.T） gSYX@'Q!  
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邮汇postal order||postal note （Am.）||post office order||money order zR
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本票promissory note （P/N） 4:g:$s|SE[  
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押汇负责书||押汇保证书letter of hypothecation IuW10}"9  
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副保||抵押品||付属担保物collateral security |h/2'zd^-  
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担保书trust receipt||letter of indemnity qDb}b d5  
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承兑||认付acceptance \9QOrjiw  
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单张承兑general acceptance )aSkUytg"  
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有条件承兑qualified acceptance oD\+ 5[x  
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附条件认付conditional acceptance Dm#k-y  
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部分认付partial acceptance   I r~X#$Upc