[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。   WpP8J1KN[  
会计报表statement of account z2i?7)(?;A  
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往来帐目account current R44JK  
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现在往来帐||存款额current accout _&FcHwRy  
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销货帐account sales KV k 36;$  
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共同计算帐项joint account 8c`g{ *z  
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未决帐项outstanding account .n[!3X|d  
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贷方帐项credit account||creditor account TFb9gOTJ  
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借方帐项debit account||debtor account UpL?6)  
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应付帐||应付未付帐account payable 6AKH0t|4  
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应收帐||应收未收帐account receivable l3R`3@  
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新交易||新帐new account b?jRA^  
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未决帐||老帐old account }OZ%U
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现金帐cash account <f%JZ4p*  
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流水帐running account .xS3,O_[  
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暂记帐||未定帐suspense account /.9j$iK#  
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过期帐||延滞帐overdue account||pastdue account Vz6p^kMB  
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杂项帐户sundry account ()e.J  
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详细帐单||明细表detail account B38_1X7  
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呆帐bad account B{$4 s8XU  
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会计项目title of account ((&
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会计薄||帐薄account-book @[h)M3DFd  
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营业报告书||损益计算表account of budiness||business report mz$)80ly  
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借贷细帐||交验帐account rendered nJ'FH['  
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明细帐account stated Y5?*=eM  
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与…银行开立一户头to open an account with ,{==f7|w  
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与…银行建立交易to keep account with Dx`-Kg_p  
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继续记帐to keep account D=Ia$O0.  
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与…有交易to have an account with SNqw2f5  
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作成会计帐||有往来帐项to make out an account with =nPIGI72VO  
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清算||清理债务to make up an account S}L$-7Ct  
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清洁帐目||与…停止交易to close ones account with pFE&`T@ <  
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结帐to close an account Su"9`  
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清理未付款to ask an account||to demand an account zgre&BV0q  
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结清差额to balance the account with ^3~+|A98M  
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清算to settle an account||to liquidate an account||to square an account R(YhVW_l  
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审查帐目||监查帐目to audit an account 3B*b d  
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检查帐目to examine an account w5/`_m!  
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转入A的帐户to charge the amount to As account ]oOSL=~c  
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以计帐方式付款to pay on account y$i^C:N  
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为自己计算||独立帐目on ones own account MH wj
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由某人收益并负风险on ones account and risk||for ones account and risk e6G=Bq$  
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由某人负担for ones account||for account of one +,;"?j6<p  
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按某人指示||列入某人帐户by order and for account of one JD\yl[ac%  
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列入5月份帐目for May account g?7I7W~?`  
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编入某中帐项下to pass to the account of||to place to the account of A {Kc"s4fO  
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寄出清算书to send in an account||to send in render an account ~nP~6Q'wSH  
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支票薄cheque book
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支票陈票人cheque drawer i]cD{hv  
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持票人cheque holder /VmtQ{KTt+  
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不记名支票cheque to bearer||bearer cheque $q|-9B  
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记名支票||认人支票cheque to order n%S%a>IQj  
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到期支票antedated cheque B
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未到期支票postdated cheque ke)}JU^"  
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保付支票certified cheque e0$.|+  
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未获兑现支票，退票returned cheque 5%jy7)8C  
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横线支票crossed cheque FokSg[)5  
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普通横线general crossing P!yOA_)as  
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特别横线special crossing 96d&vm~m1  
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空白支票blank cheque d6XdN  
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失效支票，过期支票stale cheque .O&[9`"'  
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普通支票open cheque }F';"ybrU)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (XNd]G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j 6dlAe  
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支票换现金||兑现to cash a cheque !q1XyQX  
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清理票款to clear a cheque ()ww9L2  
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保证兑现to certify a cheque f{-,"6Y1  
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填写支票数额to fill up a cheque }vd72PB  
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支票上划线to cross a cheque ? CU;  
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开发支票to make out a cheque  ]l}bk]  
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签发支票，开立支票to draw a cheque||to issue a cheque Pf~0JNnc  
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透支支票to overdraw a cheque X([@}ren  
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背书支票to endorse a cheque OKA6S*  
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请付票款||清付票款to pay a cheque||to honour a cheque 93 /`e}P"o  
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支票退票to dishonour a cheque !iAZEOkRR  
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拒付支票to refuse a cheque [OFT!=.y &  
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拒付支票to stop payment of a cheque N@"e^i  
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提示要求付款to present for payment =H"%{VeC5  
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见票即付持票人payable to bearer NJKk\RM@7  
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支付指定人payable to order R=W$3Ue~,  
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已过期||无效out of date||stale z]sQ3"cmX  
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请给出票人R/D||refer to drawer <4;f?
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vf`]  

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文字与数字不一致words and figures differ *gI9CVfQl  
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支票 cr{dl\Na  
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时间已过account closed Pv@;)s(-  
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时间已过effects not cleared ^[zF IO  
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停止付款payment stopped J~G"D-l<9/  
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支票毁损cheque mutilated .{]=v
 
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汇款||寄钱to remit||to send money ?rV c}  
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寄票供取款||支票支付to send a cheque for payment F[OBPPQ3  
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寄款人a remitter {EupB?   
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收款人a remittee c[0$8F>  
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国外汇票foreign Bill ]t3 NA*mM  
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国内汇票inland Bill }fs;yPl,  
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跟单汇票documentary bill Bf88f<Z  
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空头汇票accommodation bill XT_BiZ%l5O  
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原始汇票original bill .< vg[  
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改写||换新票据renewed bill TJ5{Ee GV  
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即期汇票sight bill||bill on demand U w`LWG3T  
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…days after date||…days after date…日后付款 5\Y/so=  
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…months after date||…months after date…月后付款 qryt 1~Dq  
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见票后…日付款…days after sight||…days sight RLHe;-*b]I  
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见票后…月付款…months after sight||…months sight 8:xQPd?3  
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同组票据set of bills n ~3c<{coZ  
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单张汇票sola of exchange||sole of exchange 1aT$07G0  
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远期汇票usance bill||bill at usance BVNh>^W5B  
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长期汇票long bill BmJ?VJ}Y  
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短期汇票short bill -)I_+N  
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逾期汇票overdue bill dbXG?K][  
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宽限日期days of grace rh l5r"%  
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电汇telegraphic transfer （T.T） fytx({I .a  
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邮汇postal order||postal note （Am.）||post office order||money order tVcs r  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation l!=WqIZ  
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副保||抵押品||付属担保物collateral security K0g:Q*J-  
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担保书trust receipt||letter of indemnity  c$|dK  
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承兑||认付acceptance 9F](%/  
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单张承兑general acceptance ,]mwk~HeF  
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有条件承兑qualified acceptance Ag6 (  
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附条件认付conditional acceptance ;NeP&)Td  
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部分认付partial acceptance   g4~qcI=a