[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。   VKkvf"X  
会计报表statement of account ]5K+W  
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往来帐目account current h%U}Y5Ps~  
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现在往来帐||存款额current accout {,i-V57-h  
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销货帐account sales :hT .L3n,  
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共同计算帐项joint account ?2l`%l5(  
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未决帐项outstanding account 51JB,}dGH}  
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贷方帐项credit account||creditor account u7^( ?"x  
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借方帐项debit account||debtor account ) [?xT  
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应付帐||应付未付帐account payable 8q%y(e  
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应收帐||应收未收帐account receivable zPND$3&'  
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新交易||新帐new account v+"4YIN  
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未决帐||老帐old account tH)jEY9  
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现金帐cash account &:g:7l]g  
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流水帐running account chKK9SC+|  
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暂记帐||未定帐suspense account nV7Vc;  
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过期帐||延滞帐overdue account||pastdue account m<hP"j   

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杂项帐户sundry account >PSO]%mE  
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详细帐单||明细表detail account @wgd 3BU  
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呆帐bad account  Sy|GM~  
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会计项目title of account &7 f8\TG|  
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会计薄||帐薄account-book cdt9hH`Cd  
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营业报告书||损益计算表account of budiness||business report -!Myw&*\V  
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借贷细帐||交验帐account rendered G kjfDY:  
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明细帐account stated 
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与…银行开立一户头to open an account with f1MRmp-f'  
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与…银行建立交易to keep account with XMuZ
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继续记帐to keep account ( 2 HM"Pd  
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与…有交易to have an account with e^Zm09J  
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作成会计帐||有往来帐项to make out an account with t)zd'[  
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清算||清理债务to make up an account fjRVYOG#  
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清洁帐目||与…停止交易to close ones account with =Zq6iMD  
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结帐to close an account Hf`i~6  
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清理未付款to ask an account||to demand an account KZ
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结清差额to balance the account with \;{ ]YX  
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清算to settle an account||to liquidate an account||to square an account {D4FYr J  
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审查帐目||监查帐目to audit an account k~>(XG[x&  
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检查帐目to examine an account tdm7MPM  
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转入A的帐户to charge the amount to As account t+?Bb7p,H  
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以计帐方式付款to pay on account ';I}6N  
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代理某人||为某人on ones account||on account of one FZ-Wgh 0z  
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为自己计算||独立帐目on ones own account ^#_gk uyd!  
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由某人收益并负风险on ones account and risk||for ones account and risk ,P~e)<.  
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由某人负担for ones account||for account of one Jq_\r'YE  
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按某人指示||列入某人帐户by order and for account of one g0,~|.  
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列入5月份帐目for May account Q
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编入某中帐项下to pass to the account of||to place to the account of MfQ0O?oBp  
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寄出清算书to send in an account||to send in render an account >@N.jw>#T  
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支票薄cheque book 3U6QYD55]]  
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支票陈票人cheque drawer 2^XmtT  
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持票人cheque holder Zl5DlRuw  
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不记名支票cheque to bearer||bearer cheque DS8HSSD  
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记名支票||认人支票cheque to order Q}&'1J  
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到期支票antedated cheque Pr>$m{ Z  
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未到期支票postdated cheque -dMH>e0  
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保付支票certified cheque 42`Uq[5Y  
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未获兑现支票，退票returned cheque |f}wOkl  
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横线支票crossed cheque Q*1Avy6]  
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普通横线general crossing T c-fO /0  
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特别横线special crossing 5P*jGOg.  
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空白支票blank cheque uT
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失效支票，过期支票stale cheque :4:U\k;QwA  
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普通支票open cheque ({4?RtYm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MDpx@.A,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /0L]Pf;  
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支票换现金||兑现to cash a cheque #;2kN &  
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清理票款to clear a cheque CS^|="Zs  
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保证兑现to certify a cheque ZB}zT9JaE  
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填写支票数额to fill up a cheque O|;|7f
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支票上划线to cross a cheque r^d:Po  
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开发支票to make out a cheque pr"q-S>E  
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签发支票，开立支票to draw a cheque||to issue a cheque i/DUB<> p6  
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透支支票to overdraw a cheque y#{> tC  
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背书支票to endorse a cheque _nW#Cl~  
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请付票款||清付票款to pay a cheque||to honour a cheque JLxAk14lc  
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支票退票to dishonour a cheque )mXu{uowr  
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拒付支票to refuse a cheque 20RISj  
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拒付支票to stop payment of a cheque n|I5ylt  
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提示要求付款to present for payment 5@@ilvwzz  
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见票即付持票人payable to bearer B=+Py%  
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支付指定人payable to order niJtgK:H^  
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已过期||无效out of date||stale P>i[X0UnL  
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请给出票人R/D||refer to drawer leJ\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P+nd?:cz  
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文字与数字不一致words and figures differ R<n'v.~"A  
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支票 {:0TiOP5x  
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时间已过account closed Pwg?a  
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更改处应加盖印章alterations require initials [=q&5'FY0  
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时间已过effects not cleared $(8CU$gi=  
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停止付款payment stopped yTb#V"e
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支票毁损cheque mutilated TKBW2  
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汇款||寄钱to remit||to send money \x9.[?;=e  
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寄票供取款||支票支付to send a cheque for payment z[~ph/
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寄款人a remitter ev"f@y9Do  
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收款人a remittee N0_@=uE  
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国外汇票foreign Bill Q^!x8oUF  
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国内汇票inland Bill x>TIQU=\  
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跟单汇票documentary bill D(&XmC[\Y  
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空头汇票accommodation bill V krjs0  
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原始汇票original bill { d|lN:B  

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改写||换新票据renewed bill J-d>#'Wb|  
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即期汇票sight bill||bill on demand h= Mmd  
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…days after date||…days after date…日后付款 1}ER+;If  
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…months after date||…months after date…月后付款 sX[k}=HCK  
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见票后…日付款…days after sight||…days sight Tx:S{n7&  
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见票后…月付款…months after sight||…months sight /0z#0gNp  
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同组票据set of bills Lm1 -  
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单张汇票sola of exchange||sole of exchange HIsB)W&%@  
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远期汇票usance bill||bill at usance D/&nEMp6  
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长期汇票long bill &e)V!o@wJV  
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短期汇票short bill aW*8t'm;m'  
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逾期汇票overdue bill  1 .Nfl@]  
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宽限日期days of grace 5gg
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电汇telegraphic transfer （T.T） RfQ*`^D  
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邮汇postal order||postal note （Am.）||post office order||money order |"aop|  
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本票promissory note （P/N） kK_9I (7c  
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押汇负责书||押汇保证书letter of hypothecation cceh`s=cU  
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副保||抵押品||付属担保物collateral security Kr%w"$<  
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担保书trust receipt||letter of indemnity C`["4  
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承兑||认付acceptance y`a]##1j$M  
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单张承兑general acceptance &Ivf!Bgm{Z  
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有条件承兑qualified acceptance \{.c0  
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附条件认付conditional acceptance $fAZ^   
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部分认付partial acceptance   ]iry'eljy