[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。   \i>?q  
会计报表statement of account ueogaifvB  
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往来帐目account current WMDl=6  
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现在往来帐||存款额current accout ^`i#$  
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销货帐account sales 1;bh^WMJ  
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共同计算帐项joint account B&M%I:i  
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未决帐项outstanding account Gq)]s'r2  
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贷方帐项credit account||creditor account +%z>H"J.  
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借方帐项debit account||debtor account oi7@s0@  
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应付帐||应付未付帐account payable - a}Dp~j  
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应收帐||应收未收帐account receivable h%na>G  
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新交易||新帐new account 79rD7D&g  
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未决帐||老帐old account "m$##X\  
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现金帐cash account Pl06:g2I  
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流水帐running account <]t%8GB2V  
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暂记帐||未定帐suspense account A1$T
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过期帐||延滞帐overdue account||pastdue account T@B/xAq5!  
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杂项帐户sundry account l}|%5.5-  
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详细帐单||明细表detail account a$OE0zn`  
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呆帐bad account !sP{gi#=  
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会计项目title of account g}{aZ$sta  
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会计薄||帐薄account-book 8C:z"@o  
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营业报告书||损益计算表account of budiness||business report 19)i*\+  
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借贷细帐||交验帐account rendered x~~|.C,  
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明细帐account stated *Kgks4  
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与…银行开立一户头to open an account with G4X|Bka  
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与…银行建立交易to keep account with E,U+o $  
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继续记帐to keep account zKJ#`O hT  
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与…有交易to have an account with cf20.F{<  
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作成会计帐||有往来帐项to make out an account with m@v\(rT.  
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清算||清理债务to make up an account y 
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清洁帐目||与…停止交易to close ones account with 051E6-  
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结帐to close an account A[{yCn`tM  
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清理未付款to ask an account||to demand an account 08\,<9  
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结清差额to balance the account with Vv=. -&'  
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清算to settle an account||to liquidate an account||to square an account MH\dC9%p  
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审查帐目||监查帐目to audit an account s*]}QmRpr  
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检查帐目to examine an account Fk7')?  
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转入A的帐户to charge the amount to As account vX
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以计帐方式付款to pay on account C33J5'(CA  
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代理某人||为某人on ones account||on account of one Ai3*QX  
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为自己计算||独立帐目on ones own account ENs&RZ;  
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由某人收益并负风险on ones account and risk||for ones account and risk Dp-z[]})1  
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由某人负担for ones account||for account of one JP[K;/  
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按某人指示||列入某人帐户by order and for account of one `Eo.v#<  
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列入5月份帐目for May account (gWm,fI RZ  
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编入某中帐项下to pass to the account of||to place to the account of [?N~s:}  
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寄出清算书to send in an account||to send in render an account l}A93 jSL  
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支票薄cheque book i5
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支票陈票人cheque drawer ^>v+( z5R  
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持票人cheque holder 0[W:d=C`a  
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不记名支票cheque to bearer||bearer cheque 5#E`=C%  
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记名支票||认人支票cheque to order iSs:oH3l  
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到期支票antedated cheque p9{mS7R9T  
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未到期支票postdated cheque j*r{2f4Rt  
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保付支票certified cheque WCixKYq  
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未获兑现支票，退票returned cheque Qh\60f>0  
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横线支票crossed cheque &&>ekG9@  
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普通横线general crossing TAW/zpps$  
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特别横线special crossing |aq"#Ml)  
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空白支票blank cheque H"WprHe  
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失效支票，过期支票stale cheque z-)O9PV  
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普通支票open cheque $-sHWYZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 97!;.f-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %1+4_g9  
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支票换现金||兑现to cash a cheque f) L  
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清理票款to clear a cheque hp|YE'uYT  
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保证兑现to certify a cheque "3Y0`&:D  
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填写支票数额to fill up a cheque @f3E`8  
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支票上划线to cross a cheque .HABNPNg(  
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开发支票to make out a cheque ,Ma^&ypH  
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签发支票，开立支票to draw a cheque||to issue a cheque G$('-3@i`w  
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透支支票to overdraw a cheque *MW\^PR?  
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背书支票to endorse a cheque ;L ^o*`  
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请付票款||清付票款to pay a cheque||to honour a cheque /&JT~M  
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支票退票to dishonour a cheque Bdpy:'fJn  
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拒付支票to refuse a cheque +R7
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拒付支票to stop payment of a cheque 6j|{`Zd)G  
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提示要求付款to present for payment lr&a;aZp  
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见票即付持票人payable to bearer yEy6]f+>+  
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支付指定人payable to order 8
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已过期||无效out of date||stale |u p  
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请给出票人R/D||refer to drawer 7_[L o4_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @>7%qS  
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文字与数字不一致words and figures differ hgE71H\s  
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支票 ;5Ac FB  
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时间已过account closed wb ;xRP"w  
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更改处应加盖印章alterations require initials g0E'g  
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时间已过effects not cleared TkF[x%o  
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停止付款payment stopped -tU'yKhn  
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支票毁损cheque mutilated EhBKj |y  
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汇款||寄钱to remit||to send money *OQ2ucC8j  
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寄票供取款||支票支付to send a cheque for payment MUwMb!Z.s  
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寄款人a remitter 6E}qL8'5x  
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收款人a remittee IUct  
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国外汇票foreign Bill -%4,@ x`  
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国内汇票inland Bill ]]Ufa
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跟单汇票documentary bill e8b:)"R  
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空头汇票accommodation bill Z$? #  
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原始汇票original bill uXl3k:_n  
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改写||换新票据renewed bill mXs; b 2r^  
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即期汇票sight bill||bill on demand 
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…days after date||…days after date…日后付款 MnW+25=N  
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…months after date||…months after date…月后付款 `~q<N  
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见票后…日付款…days after sight||…days sight &PtJ$0%q  
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见票后…月付款…months after sight||…months sight +m,yA mEEd  
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同组票据set of bills %ULr8)R;  
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单张汇票sola of exchange||sole of exchange RViuJ;  
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远期汇票usance bill||bill at usance 7. ;3e@s  
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长期汇票long bill Nda *L|  
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短期汇票short bill hY8reQp1  
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逾期汇票overdue bill &@YmA1Yu)E  
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宽限日期days of grace lHX72s|V  
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电汇telegraphic transfer （T.T） ?FcAXA/J{  
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邮汇postal order||postal note （Am.）||post office order||money order P";'jVcR  
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本票promissory note （P/N） v_-dx  

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押汇负责书||押汇保证书letter of hypothecation n.(FQx.F  
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副保||抵押品||付属担保物collateral security n7-6- #  
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担保书trust receipt||letter of indemnity d-dEQKI?;  
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承兑||认付acceptance &KR X[2  
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单张承兑general acceptance *bA.zmzM  
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有条件承兑qualified acceptance 9mTJ|sN:e  
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附条件认付conditional acceptance 0Z{ZO*rK  
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部分认付partial acceptance   '16b2n+F@#