[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。   B# |w}hj  
会计报表statement of account y1p^ &9U  
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往来帐目account current M`-#6,m3  
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现在往来帐||存款额current accout \l?\%aqm  
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销货帐account sales 3BAls+<p o  
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共同计算帐项joint account ts`c_hH,1'  
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未决帐项outstanding account z|^:1ov,  
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贷方帐项credit account||creditor account F.i*'x0u  
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借方帐项debit account||debtor account Azvj(j  
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应付帐||应付未付帐account payable @W[`^jfQ  
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应收帐||应收未收帐account receivable V]dzKNFi  
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新交易||新帐new account L}5nq@Uu)  
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未决帐||老帐old account i%w[v_j  
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现金帐cash account D@A@5pvS  
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流水帐running account = i9|lU"Va  
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暂记帐||未定帐suspense account 8-]\C  
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过期帐||延滞帐overdue account||pastdue account MG6taOO!  
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杂项帐户sundry account ZyAm:yO  
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详细帐单||明细表detail account is`O,Met  
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呆帐bad account H|@R+  
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会计项目title of account 6[wAX  
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会计薄||帐薄account-book !<'0 GOl  
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营业报告书||损益计算表account of budiness||business report Z'/sZ3Q}  
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借贷细帐||交验帐account rendered U42B(ow  
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明细帐account stated oY;=$8y<q  
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与…银行开立一户头to open an account with t^ax:6;"|  
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与…银行建立交易to keep account with @xu/&pbI  

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继续记帐to keep account P/9iB/  
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与…有交易to have an account with B`I9  
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作成会计帐||有往来帐项to make out an account with (j*1sk  
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清算||清理债务to make up an account o>G^)aRa  
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清洁帐目||与…停止交易to close ones account with 6e%|.}U  
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结帐to close an account u=
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清理未付款to ask an account||to demand an account ga#Yd}G^~3  
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结清差额to balance the account with zSU06Y  
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清算to settle an account||to liquidate an account||to square an account T@. $Zpz  
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审查帐目||监查帐目to audit an account 9F *],#ng  
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检查帐目to examine an account  GNv5yWQ@  
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转入A的帐户to charge the amount to As account TLkJZ4}?Q  
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以计帐方式付款to pay on account 2k^dxk~$V;  
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代理某人||为某人on ones account||on account of one _`Abz2s  
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为自己计算||独立帐目on ones own account h0N*h x   
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由某人收益并负风险on ones account and risk||for ones account and risk ;[_w&"[6a  
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由某人负担for ones account||for account of one LX %8a^?;  
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按某人指示||列入某人帐户by order and for account of one l7]$Wc[  
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列入5月份帐目for May account N".-]bB  
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编入某中帐项下to pass to the account of||to place to the account of \bh3&Z'.  
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寄出清算书to send in an account||to send in render an account ZOFBT(oV  
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支票薄cheque book Kis\Rg  
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支票陈票人cheque drawer ?80@+y]  
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持票人cheque holder ?= <vC  
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不记名支票cheque to bearer||bearer cheque t|*PC  
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记名支票||认人支票cheque to order 1Tn!.E *  
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到期支票antedated cheque Y2Mti-\  
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未到期支票postdated cheque r^P}xGGK  
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保付支票certified cheque ( $3j  
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未获兑现支票，退票returned cheque 1fL@rR  
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横线支票crossed cheque zQ {g~x  
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普通横线general crossing $B4}('&4FQ  
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特别横线special crossing %H-[u}s  
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空白支票blank cheque O6;>]/`  
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失效支票，过期支票stale cheque  b6S86>  
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普通支票open cheque ;FZ\PxN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ER5Q` H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6FSw_[)  
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支票换现金||兑现to cash a cheque 30>TxL=&  
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清理票款to clear a cheque qvYY
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保证兑现to certify a cheque >Fx$Rty  
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填写支票数额to fill up a cheque &O0+\A9tP  
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支票上划线to cross a cheque 5Tu#o()  
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开发支票to make out a cheque x0lX6 |D  
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签发支票，开立支票to draw a cheque||to issue a cheque c_ygwO3.Q  
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透支支票to overdraw a cheque &@+K%qW[e  
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背书支票to endorse a cheque n+Ag|.,|  
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请付票款||清付票款to pay a cheque||to honour a cheque RTY$oUqlZ  
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支票退票to dishonour a cheque _L$)~},cT  
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拒付支票to refuse a cheque \o  % ES  
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拒付支票to stop payment of a cheque [qZ4+xF,,  
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提示要求付款to present for payment iMA)(ZS  
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见票即付持票人payable to bearer GzB%vsv95  
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支付指定人payable to order hPk+vvXtK  
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已过期||无效out of date||stale <.v6w*+{/  
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请给出票人R/D||refer to drawer <bjy<98LT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [`b{eLCFX]  
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文字与数字不一致words and figures differ l2v}PALs  
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支票 U^YPL,m1  
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时间已过account closed :Aa^afjJw  
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时间已过effects not cleared ;'Q{ ywr  
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停止付款payment stopped #.=' dSj  
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支票毁损cheque mutilated 5jLDe~  
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汇款||寄钱to remit||to send money ^v'Lu!\f  
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寄票供取款||支票支付to send a cheque for payment O(d'8`8  
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寄款人a remitter 8xX{y#  
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收款人a remittee hMQ
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国外汇票foreign Bill $3ILVT  
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国内汇票inland Bill I}WJ0
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跟单汇票documentary bill V("1\  
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空头汇票accommodation bill !iw 'tHhR  
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原始汇票original bill YUE[
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改写||换新票据renewed bill Xd6y7s  
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即期汇票sight bill||bill on demand "ivqh{ ,  
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…days after date||…days after date…日后付款 >$DqG$D   
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…months after date||…months after date…月后付款 )a\h5nQI)  
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见票后…日付款…days after sight||…days sight 8GldVn.u  
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见票后…月付款…months after sight||…months sight pC-OZ0  
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同组票据set of bills R6;>RRU_  
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单张汇票sola of exchange||sole of exchange U[l%oLr
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远期汇票usance bill||bill at usance Wi^rnr'Ss  
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长期汇票long bill 2(Uz9!<V  
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短期汇票short bill f)Q]{cb6  
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逾期汇票overdue bill 493i*j5r)l  
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宽限日期days of grace :)95 b fa.  
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电汇telegraphic transfer （T.T） ]31XX=  
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邮汇postal order||postal note （Am.）||post office order||money order f\|?_k]  
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本票promissory note （P/N） F*t_lN5{  
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押汇负责书||押汇保证书letter of hypothecation NjN?RB/5  
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副保||抵押品||付属担保物collateral security UvJuOh+  
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担保书trust receipt||letter of indemnity q|i%)V`)-  
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承兑||认付acceptance 3*$9G)Ey  
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单张承兑general acceptance C]yQ "b  
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有条件承兑qualified acceptance o.3YM.B#  
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附条件认付conditional acceptance 9/1+BQ  
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部分认付partial acceptance   qJ+52U|z