[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。   uv-W/p  
会计报表statement of account }g*-Ty  
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往来帐目account current YT5>pM-%  
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现在往来帐||存款额current accout '<0q"juXE  
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销货帐account sales h3kHI?jMWG  
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共同计算帐项joint account +r0eTP=zf  
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未决帐项outstanding account 7idi&h"  
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贷方帐项credit account||creditor account eCp|QSXE  
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借方帐项debit account||debtor account &Bn; Vi  
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应付帐||应付未付帐account payable &'7"i~pC  
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应收帐||应收未收帐account receivable QklNw6,  
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新交易||新帐new account B/=q_.1F>  
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未决帐||老帐old account *yaX:,'\$  
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现金帐cash account _?s %MNaX  
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流水帐running account !&`\ LJ=j  
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暂记帐||未定帐suspense account X
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过期帐||延滞帐overdue account||pastdue account ufCqvv>'  
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杂项帐户sundry account b(RBG  
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详细帐单||明细表detail account NLQE"\#a  
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呆帐bad account 90s;/y(  
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会计项目title of account 5r4gmy>  
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会计薄||帐薄account-book vUYJf
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营业报告书||损益计算表account of budiness||business report 8geek$FY x  
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借贷细帐||交验帐account rendered i3Hz"Qs;  
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明细帐account stated ,?g=U8y|  
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与…银行开立一户头to open an account with 5"JU?e59M  
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与…银行建立交易to keep account with hq<5lE^  
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继续记帐to keep account Q,.By &  
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与…有交易to have an account with b5j*xZv  
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作成会计帐||有往来帐项to make out an account with XHsd-  
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清算||清理债务to make up an account P,i"&9 8  
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清洁帐目||与…停止交易to close ones account with @(-yrU  
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结帐to close an account F>N+<Z  
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清理未付款to ask an account||to demand an account lop uf/U0  
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结清差额to balance the account with f=o4I2Y[  
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清算to settle an account||to liquidate an account||to square an account $jG4p PG  
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审查帐目||监查帐目to audit an account )lh8 k{  
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检查帐目to examine an account 'T7x@a`b)  
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转入A的帐户to charge the amount to As account <C t_d Cc  
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以计帐方式付款to pay on account FXahZW~Ol  
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代理某人||为某人on ones account||on account of one ;W{b $k@g  
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为自己计算||独立帐目on ones own account 3qi_]*dD  
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由某人收益并负风险on ones account and risk||for ones account and risk y+U83a[L*  
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由某人负担for ones account||for account of one *C6D3y  
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按某人指示||列入某人帐户by order and for account of one p|qyTeg  
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列入5月份帐目for May account =X1?_~}  
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编入某中帐项下to pass to the account of||to place to the account of j~`\XX{>  
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寄出清算书to send in an account||to send in render an account "A3dvr
 
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支票薄cheque book o3N]`xD'  
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支票陈票人cheque drawer 7J*N_8?2  
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持票人cheque holder Ev9>@~^  
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不记名支票cheque to bearer||bearer cheque pyZ9OA!PD  
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记名支票||认人支票cheque to order <a^Oj LLU  
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到期支票antedated cheque !>$4]FkV  
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未到期支票postdated cheque Uh6 '$0  
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保付支票certified cheque mpw
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未获兑现支票，退票returned cheque 4Xj4|Rw%  
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横线支票crossed cheque hT g<*  
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普通横线general crossing _
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特别横线special crossing r=uN9ro  
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空白支票blank cheque -fI`3#  
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失效支票，过期支票stale cheque o G*5f  
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普通支票open cheque uA tV".  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2jJmE&)7,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }_/Hdmmx  
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支票换现金||兑现to cash a cheque 5@IB39
 
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清理票款to clear a cheque e1(Q(3  
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保证兑现to certify a cheque n9w9JXp;!  
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填写支票数额to fill up a cheque 4'j sD cs  
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支票上划线to cross a cheque geQ{EwO8n  
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开发支票to make out a cheque |b-9b&  
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签发支票，开立支票to draw a cheque||to issue a cheque 3G.5724,  
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透支支票to overdraw a cheque s]mo$ _na  
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背书支票to endorse a cheque 4h5g'!9-g  
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请付票款||清付票款to pay a cheque||to honour a cheque I1[g&9,  
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支票退票to dishonour a cheque |mdi]TL  
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拒付支票to refuse a cheque y=In?QN{6*  
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拒付支票to stop payment of a cheque 2H.654  
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提示要求付款to present for payment ;<UWA.  

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见票即付持票人payable to bearer ]skkoM  
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支付指定人payable to order b;)~wU=  
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已过期||无效out of date||stale -s9P8W  
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请给出票人R/D||refer to drawer K|DWu8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]v#r4Ert  
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文字与数字不一致words and figures differ >5Wlc$ bc  
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支票 \,J/ r!  
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时间已过account closed <
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更改处应加盖印章alterations require initials `# sTmC)  
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时间已过effects not cleared O$IjNx  
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停止付款payment stopped ,RN:^5 p  
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支票毁损cheque mutilated XT;u<aJs  
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汇款||寄钱to remit||to send money N25V]  
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寄票供取款||支票支付to send a cheque for payment v`1,4,;,qs  
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寄款人a remitter lDmtQk-SN  
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收款人a remittee hR5_+cuIp  
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国外汇票foreign Bill !;_H$r0
  
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国内汇票inland Bill
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跟单汇票documentary bill lD{Aa!\  
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空头汇票accommodation bill TE )gVE]  
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原始汇票original bill q$G,KRy/  
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改写||换新票据renewed bill N8`?t5  
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即期汇票sight bill||bill on demand mZIoaF>t  
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…days after date||…days after date…日后付款 q.2(OP>(  
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…months after date||…months after date…月后付款 wW?,;B'74  
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见票后…日付款…days after sight||…days sight d*pF>j  
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见票后…月付款…months after sight||…months sight #}^-C&~  
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同组票据set of bills kqG0%WtQ  
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单张汇票sola of exchange||sole of exchange j'i0*"x  
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远期汇票usance bill||bill at usance 56hA]O29O  
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长期汇票long bill }Vu\(~  
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短期汇票short bill C} Ibx
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逾期汇票overdue bill b{DiM098  
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宽限日期days of grace t<:D@J]a  
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电汇telegraphic transfer （T.T） 6`\]derSon  
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邮汇postal order||postal note （Am.）||post office order||money order &K^MNd  
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本票promissory note （P/N） 0@1:M  
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押汇负责书||押汇保证书letter of hypothecation u"$a>S_  
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副保||抵押品||付属担保物collateral security BX;5wKfA  
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担保书trust receipt||letter of indemnity "C%!8`K{a*  
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承兑||认付acceptance zW{ 6Eg  
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单张承兑general acceptance {j(4m  
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有条件承兑qualified acceptance g jG2  
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附条件认付conditional acceptance ((3t:  
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部分认付partial acceptance   RJJ1