[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。   =: eE!  
会计报表statement of account _9r
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往来帐目account current B$EP'5@ b  
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现在往来帐||存款额current accout +9CUnRv  
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销货帐account sales 8ZfIh   
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共同计算帐项joint account bz]O (`  
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未决帐项outstanding account Un{ln*AR\  
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贷方帐项credit account||creditor account kZ%W?#  
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借方帐项debit account||debtor account $uyn W3h  
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应付帐||应付未付帐account payable +Q0-jS#d  
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应收帐||应收未收帐account receivable 5V8C+k)  
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新交易||新帐new account Nj&%xe>].  
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未决帐||老帐old account ){6)?[G  
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现金帐cash account
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流水帐running account y@\Q@ 9  
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暂记帐||未定帐suspense account e4%*I8 ^e  
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过期帐||延滞帐overdue account||pastdue account *oX]=u&  
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杂项帐户sundry account l~!fQ$~  
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详细帐单||明细表detail account #Y>%Dr&  
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呆帐bad account }>X\"  
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会计项目title of account Dq%r !)  
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会计薄||帐薄account-book I<(.i!-x  
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营业报告书||损益计算表account of budiness||business report %X,B-h^  
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借贷细帐||交验帐account rendered q?-3^z%u  
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明细帐account stated kuj12  
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与…银行开立一户头to open an account with j #I:6yA3  
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与…银行建立交易to keep account with &Ky 
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继续记帐to keep account `zzKD2y  
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与…有交易to have an account with I)XOAf$6  
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作成会计帐||有往来帐项to make out an account with 5&?KW)6 Rz  
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清算||清理债务to make up an account 5w,Z7I8  
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清洁帐目||与…停止交易to close ones account with z;y^t4 ^9  
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结帐to close an account B?;' lDz*  
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清理未付款to ask an account||to demand an account U/X|i /  
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结清差额to balance the account with <G~}N  
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清算to settle an account||to liquidate an account||to square an account OU,PO2xX9  
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审查帐目||监查帐目to audit an account *L%6qxl`V  
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检查帐目to examine an account ]#Vo}CVP  
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转入A的帐户to charge the amount to As account w]>"'o{{  
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以计帐方式付款to pay on account 7FmbV/&c  
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代理某人||为某人on ones account||on account of one lLuID  
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为自己计算||独立帐目on ones own account #TMm#?lC  
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由某人收益并负风险on ones account and risk||for ones account and risk ZCy`2Fir  
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由某人负担for ones account||for account of one ecr886  
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按某人指示||列入某人帐户by order and for account of one Zimh_  
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列入5月份帐目for May account vB[~pQ;Z  
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编入某中帐项下to pass to the account of||to place to the account of 24#bMt#^  
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寄出清算书to send in an account||to send in render an account >A-<ZS*N  
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支票薄cheque book !RS9%ES_?  
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支票陈票人cheque drawer J^ `hbP+2  
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持票人cheque holder o/C(4q
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不记名支票cheque to bearer||bearer cheque Ht#@'x  
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记名支票||认人支票cheque to order x[QZ@rGIW  
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到期支票antedated cheque EM@;3.IO  
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未到期支票postdated cheque #O~XVuvF0  
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保付支票certified cheque Bn?:w\%Ue  
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未获兑现支票，退票returned cheque @b2`R3}9R  
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横线支票crossed cheque +R6a}d/K  
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普通横线general crossing :~zv t  
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特别横线special crossing &3Z?UhH  
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空白支票blank cheque -h#mn2U~3r  
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失效支票，过期支票stale cheque Lq (ZcEKo  
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普通支票open cheque FJNF%a)x2I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zf[`~g  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZJ,cQ+fn  
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支票换现金||兑现to cash a cheque RDM`9&V!jp  
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清理票款to clear a cheque 17.x0gW,  
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保证兑现to certify a cheque up'  
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填写支票数额to fill up a cheque TBrG A E  
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支票上划线to cross a cheque k0-G$|QgIp  
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开发支票to make out a cheque +;}#B~:  
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签发支票，开立支票to draw a cheque||to issue a cheque $_H `   
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透支支票to overdraw a cheque 2F#q I1  
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背书支票to endorse a cheque [+m?G4[  
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请付票款||清付票款to pay a cheque||to honour a cheque !\8 ;d8  
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支票退票to dishonour a cheque G0O#/%%  
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拒付支票to refuse a cheque {U<xdG  
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拒付支票to stop payment of a cheque +YLejjQ  
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提示要求付款to present for payment 
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见票即付持票人payable to bearer )[mwP.T=  
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支付指定人payable to order mWR4|1(  
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已过期||无效out of date||stale +w@M~?>  
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请给出票人R/D||refer to drawer OpM(j&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bAKiq}xG%i  
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文字与数字不一致words and figures differ moP,B~  
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支票 F(na{<g};  
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时间已过account closed Ag F,aZU  
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更改处应加盖印章alterations require initials ?wnzTbJN  
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时间已过effects not cleared n_3O-X(  
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停止付款payment stopped :1Q!$  m  
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支票毁损cheque mutilated Ok n(pJ0  
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汇款||寄钱to remit||to send money vDH>H^9Y  
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寄票供取款||支票支付to send a cheque for payment i\W/C  
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寄款人a remitter y#XbJuN/  
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收款人a remittee qL,tYJ<m%  
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国外汇票foreign Bill w: >5=mfk  
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国内汇票inland Bill 3Kn_mL3V-  
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跟单汇票documentary bill
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空头汇票accommodation bill !%c'$f/  
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原始汇票original bill U
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改写||换新票据renewed bill VqS#waNrx  
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即期汇票sight bill||bill on demand ;6!Pwb;hY  
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…days after date||…days after date…日后付款 Q_t`.
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…months after date||…months after date…月后付款 AhNq/?Q Q~  
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见票后…日付款…days after sight||…days sight [h,QBz  
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见票后…月付款…months after sight||…months sight WH= EPOR,  
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同组票据set of bills tuhA 9}E  
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单张汇票sola of exchange||sole of exchange }|XtypbL  
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远期汇票usance bill||bill at usance Et/&^&=\-  
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长期汇票long bill R>(@ZM&  
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短期汇票short bill -
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逾期汇票overdue bill nTz6L
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宽限日期days of grace 0JJS2oY/  
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电汇telegraphic transfer （T.T） :P(K2q3  
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邮汇postal order||postal note （Am.）||post office order||money order %Pqf{*d8  
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本票promissory note （P/N） $VxA0 =ad  
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押汇负责书||押汇保证书letter of hypothecation ^*fxR
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副保||抵押品||付属担保物collateral security R%c SJ8O#  
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担保书trust receipt||letter of indemnity 5T:i9h  
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承兑||认付acceptance e~"f
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单张承兑general acceptance kn/Ao}J74z  
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有条件承兑qualified acceptance FEJ~k1z  
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附条件认付conditional acceptance ]7rj/l$u  
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部分认付partial acceptance   >|Cw\^