[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。   _u[tv,  
会计报表statement of account )XDBK*!  
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往来帐目account current PY5&Fwjc  
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现在往来帐||存款额current accout UH!(`Z\C  
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销货帐account sales Fa%1]R  
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共同计算帐项joint account 61S;M8tNv  
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未决帐项outstanding account Z\nDR
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贷方帐项credit account||creditor account (03/4*g_s  
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借方帐项debit account||debtor account /pj[c;a O  
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应付帐||应付未付帐account payable sLr47 NC  
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应收帐||应收未收帐account receivable 4C*ywP  
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新交易||新帐new account ' h7Faj  
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未决帐||老帐old account 8%9 C<+.R  
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现金帐cash account j
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流水帐running account ?4b0\ -  
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暂记帐||未定帐suspense account dbby.%  
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过期帐||延滞帐overdue account||pastdue account "`% ,l|D  
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杂项帐户sundry account xgk~%X%K  
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详细帐单||明细表detail account =%W:N|k  
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呆帐bad account N68mvBe  
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会计项目title of account e0`z~z]6&  
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会计薄||帐薄account-book ]RT  
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营业报告书||损益计算表account of budiness||business report Y9^l|,bm5  
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借贷细帐||交验帐account rendered *V2;ds.~  
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明细帐account stated [^"*I.Z_  
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与…银行开立一户头to open an account with CP7Fe{P  
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与…银行建立交易to keep account with ?\Z pVL<>  
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继续记帐to keep account F*KQhH7Gf  
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与…有交易to have an account with W:i Q&[f  
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作成会计帐||有往来帐项to make out an account with @[;'b$T$  
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清算||清理债务to make up an account ;U(]#pW!t  
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清洁帐目||与…停止交易to close ones account with z
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结帐to close an account )h]+cGM  

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清理未付款to ask an account||to demand an account Z|_V ;*  
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结清差额to balance the account with dUv@u!}B  
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清算to settle an account||to liquidate an account||to square an account qArR5OJ  
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审查帐目||监查帐目to audit an account :<aGZ\R5  
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检查帐目to examine an account Vo"G@W)lZ  
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转入A的帐户to charge the amount to As account 4pL'c@'  
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以计帐方式付款to pay on account Kl.*Q  
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代理某人||为某人on ones account||on account of one ~m fG Yk"  
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为自己计算||独立帐目on ones own account ?eTZ>o.p/  
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由某人收益并负风险on ones account and risk||for ones account and risk 4(htdn6\  
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由某人负担for ones account||for account of one c7+6[y DVE  
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按某人指示||列入某人帐户by order and for account of one V~PGmn[V  
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列入5月份帐目for May account ~Y43`@3H:  
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编入某中帐项下to pass to the account of||to place to the account of GpPM?  
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寄出清算书to send in an account||to send in render an account Dh^l:q+c  
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支票薄cheque book $/^Y(0  
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支票陈票人cheque drawer :[l}Bb,  
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持票人cheque holder 8/2Wq~&  
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不记名支票cheque to bearer||bearer cheque ecm+33C  
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记名支票||认人支票cheque to order &=t~_ Dc  
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到期支票antedated cheque fV9+FOZn  
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未到期支票postdated cheque <O) if^  
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保付支票certified cheque *} *HXE5  
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未获兑现支票，退票returned cheque /p;OZf]  
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横线支票crossed cheque Q$Qr)mcC  
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普通横线general crossing @6_w{6:b  
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特别横线special crossing kFQo[O]  
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空白支票blank cheque =sAOWI,8!  
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失效支票，过期支票stale cheque rk+s[Qi~  
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普通支票open cheque v*y,PY1*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hm 0
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _B&;z $  
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支票换现金||兑现to cash a cheque u~t%GIg  
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清理票款to clear a cheque ]<iD'=a  
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保证兑现to certify a cheque x;&iLQZh  
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填写支票数额to fill up a cheque Zh:@AFz:R  
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支票上划线to cross a cheque 30cb+)h(  
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开发支票to make out a cheque )"bP]t^_  
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签发支票，开立支票to draw a cheque||to issue a cheque e>HdJ"S`  
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透支支票to overdraw a cheque x]"N:t  
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背书支票to endorse a cheque F$,i_7Z&6  
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请付票款||清付票款to pay a cheque||to honour a cheque QL@}hw.F  
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支票退票to dishonour a cheque \BdQ(rm  
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拒付支票to refuse a cheque 'CjcFP  
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拒付支票to stop payment of a cheque lT-LOu|  
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提示要求付款to present for payment 0(az80 p  
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见票即付持票人payable to bearer G+W0X  
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支付指定人payable to order V%'+ ob6  
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已过期||无效out of date||stale p V`)  

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请给出票人R/D||refer to drawer -@G,Ry-\t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~&T%u.u7  
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文字与数字不一致words and figures differ \6c8Lqa  
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支票 .l u
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时间已过account closed Pa\"l'!>^  
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更改处应加盖印章alterations require initials B|6_4ry0U  
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时间已过effects not cleared 4n,>EA85  
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停止付款payment stopped w{5v*SHl}`  
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支票毁损cheque mutilated 7,&
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汇款||寄钱to remit||to send money r*XEne  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter ^4 ?LQ[t'  
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收款人a remittee F>/"If#  
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国外汇票foreign Bill #Z>EX?VS:  
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国内汇票inland Bill qxW^\u!<  
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跟单汇票documentary bill ;>Q.r
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空头汇票accommodation bill -J\R}9 lIm  
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原始汇票original bill na,i(m?l  
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改写||换新票据renewed bill 0` \!O(jJ  
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即期汇票sight bill||bill on demand eB,eu4+-  
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…days after date||…days after date…日后付款 asd3J  
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…months after date||…months after date…月后付款 &2\^S+4  
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见票后…日付款…days after sight||…days sight `#x}-A$  
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见票后…月付款…months after sight||…months sight 0V[`zOO(o  
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同组票据set of bills tX@G`Mr(  
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单张汇票sola of exchange||sole of exchange bji^b@us_  
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远期汇票usance bill||bill at usance v| Yh]y  
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长期汇票long bill FBGe s[,  
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短期汇票short bill @:%p#$V  
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逾期汇票overdue bill .mwB'Ll  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） "%E<%g  
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邮汇postal order||postal note （Am.）||post office order||money order Q@0Zh,l  
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本票promissory note （P/N） E -+t[W  
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押汇负责书||押汇保证书letter of hypothecation Rx,5?*b$  
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副保||抵押品||付属担保物collateral security Ls6C*<8  
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担保书trust receipt||letter of indemnity [!ilc
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承兑||认付acceptance ;6}> Shs  
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单张承兑general acceptance TD.t)  
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有条件承兑qualified acceptance dJ.up*aR  
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附条件认付conditional acceptance 4QBPN@~t  
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部分认付partial acceptance   !uW;Ea?