[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。   .(;k]U
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会计报表statement of account x#dJH9NR[  
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往来帐目account current y9\s[}c_  
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现在往来帐||存款额current accout 7F?^gMi  
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销货帐account sales s'\"%~nF<  
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共同计算帐项joint account `j=CzZ*em?  
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未决帐项outstanding account L?KEe>;r  
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贷方帐项credit account||creditor account E?Q=#+}U  
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借方帐项debit account||debtor account %_tL}m{?  

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应付帐||应付未付帐account payable TqbKH08i/  
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应收帐||应收未收帐account receivable U7x}p^B9\N  
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新交易||新帐new account =:a3cr~  
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未决帐||老帐old account cVulJ6  
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现金帐cash account g>f(5  
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流水帐running account >)S a#w;  
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暂记帐||未定帐suspense account OB$A"XGAEV  
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过期帐||延滞帐overdue account||pastdue account m&
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杂项帐户sundry account LQ{4r1,u]  
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详细帐单||明细表detail account 1y?TyU P  
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呆帐bad account  %gf8'Q  
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会计项目title of account LTa9' q0  
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会计薄||帐薄account-book fitm*  
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营业报告书||损益计算表account of budiness||business report "+HZ~:~f  
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借贷细帐||交验帐account rendered *np%67=jO  
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明细帐account stated Mv;7kC7]  
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与…银行开立一户头to open an account with L;v#9^Fq  
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与…银行建立交易to keep account with Z?^AX&F  
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继续记帐to keep account #&$4tTl  
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与…有交易to have an account with :@n e29,}  
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作成会计帐||有往来帐项to make out an account with GV%ibqOpQj  
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清算||清理债务to make up an account )2:d8J\  
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清洁帐目||与…停止交易to close ones account with zi<C5E`  
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结帐to close an account Xo$(zGb  
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清理未付款to ask an account||to demand an account ^|OxlfS  
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结清差额to balance the account with _sx]`3/86  
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清算to settle an account||to liquidate an account||to square an account $M#G;W
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审查帐目||监查帐目to audit an account $,F1E VJ  
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检查帐目to examine an account oyK'h9Wt1  
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转入A的帐户to charge the amount to As account Z` T]jm-3  
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以计帐方式付款to pay on account YZMSiDv[e  
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代理某人||为某人on ones account||on account of one SYkwM6  
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为自己计算||独立帐目on ones own account ~G,_4}#"pM  
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由某人收益并负风险on ones account and risk||for ones account and risk Bs)'Gk`1  
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由某人负担for ones account||for account of one K*I!:1;3N  
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按某人指示||列入某人帐户by order and for account of one o3]Lrzh  
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列入5月份帐目for May account v5>A1\  
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编入某中帐项下to pass to the account of||to place to the account of b9-IrR4h  
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寄出清算书to send in an account||to send in render an account ]{oZn5F  
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支票薄cheque book s$).Z(6  

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支票陈票人cheque drawer 9.8%Iw  
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持票人cheque holder _Ao$)Gu)  
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不记名支票cheque to bearer||bearer cheque E7t;p)x  
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记名支票||认人支票cheque to order @^xtxtjzux  
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到期支票antedated cheque )V\@N*L`ik  
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未到期支票postdated cheque _p^"l2%D/  
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保付支票certified cheque Iko]c_W0  
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未获兑现支票，退票returned cheque e
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横线支票crossed cheque t:2v`uk  
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普通横线general crossing FQ]/c#J  
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特别横线special crossing q`q;og `  
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空白支票blank cheque BAf$tyh  
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失效支票，过期支票stale cheque Zh=arlk  
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普通支票open cheque Zt`Tg7m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <+`%=r)4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k }=<51c  
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支票换现金||兑现to cash a cheque qJhsMo2
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清理票款to clear a cheque bSB%hFp=Cp  
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保证兑现to certify a cheque A#{63_H  
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填写支票数额to fill up a cheque Ei;tfB  
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支票上划线to cross a cheque O'y8q[2KE  
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开发支票to make out a cheque vQAFgG  
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签发支票，开立支票to draw a cheque||to issue a cheque s|[>@~gXk  
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透支支票to overdraw a cheque ^ Lth
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背书支票to endorse a cheque %fS9F^AK  
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请付票款||清付票款to pay a cheque||to honour a cheque NBikYxa  
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支票退票to dishonour a cheque G\.~/<Mg+  
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拒付支票to refuse a cheque uuzV,q  
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拒付支票to stop payment of a cheque 3Ax'v|&Hg  
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提示要求付款to present for payment xtV+Le%  
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见票即付持票人payable to bearer 7 qKz_O  
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支付指定人payable to order qwTz7r  
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已过期||无效out of date||stale  01kRe  
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请给出票人R/D||refer to drawer \;;M")$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DP_b9o \5  
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文字与数字不一致words and figures differ PgtLyzc  
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支票 HcRw9,I'  
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时间已过account closed (3e.q'  
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更改处应加盖印章alterations require initials GrF4*I`q  
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时间已过effects not cleared KXKT5E$  
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停止付款payment stopped SQMl5d1d:  
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支票毁损cheque mutilated _\AQJ?<M  
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汇款||寄钱to remit||to send money T;M ;c.U  
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寄票供取款||支票支付to send a cheque for payment :N8n6)#1=  
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寄款人a remitter r8"2C#  
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收款人a remittee coC T]<  
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国外汇票foreign Bill (]w6q&,  
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国内汇票inland Bill F{mUxo#T  
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跟单汇票documentary bill _l{~O  
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空头汇票accommodation bill 3$hIc)  
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原始汇票original bill 1;[KBYUH  
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改写||换新票据renewed bill -sJ1q^;f@  
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即期汇票sight bill||bill on demand af<h2r  
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…days after date||…days after date…日后付款 z~2{`pET  
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…months after date||…months after date…月后付款 NC
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见票后…日付款…days after sight||…days sight *%/O (ohs@  
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见票后…月付款…months after sight||…months sight uD@ZM  
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同组票据set of bills 4GP?t4][  
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单张汇票sola of exchange||sole of exchange hu$eO'M_  
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远期汇票usance bill||bill at usance .mfLHN%:  
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长期汇票long bill `bBkPH}M  
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短期汇票short bill ;&< N1  
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逾期汇票overdue bill iO?AY  
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宽限日期days of grace xh:I]('R  
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电汇telegraphic transfer （T.T） }O7sP^  
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邮汇postal order||postal note （Am.）||post office order||money order 7:olStK  
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本票promissory note （P/N） B?i#m^S  
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押汇负责书||押汇保证书letter of hypothecation JWd[zJ[  
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副保||抵押品||付属担保物collateral security hUi@T}aA|  
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担保书trust receipt||letter of indemnity N-QS/*C
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承兑||认付acceptance vQLYWRXiA  
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单张承兑general acceptance c+3`hVV  
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有条件承兑qualified acceptance n5kGHL2  
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附条件认付conditional acceptance pL1ABvBB  
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部分认付partial acceptance   G/p\MzDko