[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(mt0T)  
会计报表statement of account h$%h w+"4  
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往来帐目account current RfT)dS+rAh  
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现在往来帐||存款额current accout ,;<M+
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销货帐account sales  <$K7f  
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共同计算帐项joint account ln6=X
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未决帐项outstanding account X[SIk%{D  
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贷方帐项credit account||creditor account VM;vLUu!e  
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借方帐项debit account||debtor account UoSc<h|  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable 8~BLTZ  
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新交易||新帐new account d\8j!F^=  
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未决帐||老帐old account HJd{j,M  
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现金帐cash account r-Y7wM`TZ  
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流水帐running account RS@G.|  
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暂记帐||未定帐suspense account f>&*%[fw  
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过期帐||延滞帐overdue account||pastdue account ~&"'>C#  
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杂项帐户sundry account y k\/Cf  
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详细帐单||明细表detail account APCE}%1U  
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呆帐bad account w@\4ft6d  
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会计项目title of account Ht@5@(W]I  
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会计薄||帐薄account-book S>Gb Jt(]  
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营业报告书||损益计算表account of budiness||business report  @l&{ j  
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借贷细帐||交验帐account rendered AKS. XW  
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明细帐account stated p4$4;)  
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与…银行开立一户头to open an account with x1"8K  
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与…银行建立交易to keep account with ;qcOcm%  
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继续记帐to keep account <S12=<c?'  
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与…有交易to have an account with AE Abny q  
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作成会计帐||有往来帐项to make out an account with jY ;Hdb''  
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清算||清理债务to make up an account vtc%MG1  
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清洁帐目||与…停止交易to close ones account with d^0-|sx  
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结帐to close an account JZE<oQ_Jm  
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清理未付款to ask an account||to demand an account qV-1aaA  
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结清差额to balance the account with f{|n/j;n=C  
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清算to settle an account||to liquidate an account||to square an account ?q y*`  
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审查帐目||监查帐目to audit an account XMaw:Fgr  
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检查帐目to examine an account x6vkd%fCj  
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转入A的帐户to charge the amount to As account  J@J`)  
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以计帐方式付款to pay on account <t"fL RX  
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代理某人||为某人on ones account||on account of one CM t$)  
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为自己计算||独立帐目on ones own account x@|10GC#:  
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由某人收益并负风险on ones account and risk||for ones account and risk DP!8c  
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由某人负担for ones account||for account of one "M,H
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按某人指示||列入某人帐户by order and for account of one xSq+>,b  
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列入5月份帐目for May account DH.CAV  
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编入某中帐项下to pass to the account of||to place to the account of ixqvX4vv,B  
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寄出清算书to send in an account||to send in render an account s|R`$+'{  
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支票薄cheque book #5X+.!L  
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支票陈票人cheque drawer -8SZ}J  
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持票人cheque holder %htwq]rZd  
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不记名支票cheque to bearer||bearer cheque IYhn*  
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记名支票||认人支票cheque to order 0uI=8j  
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到期支票antedated cheque {=+'3p  
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未到期支票postdated cheque O#)YbaE  
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保付支票certified cheque |
  
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未获兑现支票，退票returned cheque (^~~&/U_U$  
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横线支票crossed cheque 6N/6WrQEeg  
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普通横线general crossing D+Z2y 1
  
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特别横线special crossing c']m5q39'  
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空白支票blank cheque V" KuwM  
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失效支票，过期支票stale cheque WA#y&  
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普通支票open cheque z
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JcC2Zn6  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {v2[x W  
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支票换现金||兑现to cash a cheque UXOf  
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清理票款to clear a cheque K}p0$Lc  
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保证兑现to certify a cheque D&D-E~b^  
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填写支票数额to fill up a cheque L#N]1#;  
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支票上划线to cross a cheque 8(* ze+8  
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开发支票to make out a cheque it->)?"(6  
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签发支票，开立支票to draw a cheque||to issue a cheque m(CsO|pz  
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透支支票to overdraw a cheque ogoEtKi  
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背书支票to endorse a cheque z  h%b<  
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请付票款||清付票款to pay a cheque||to honour a cheque od*#)   
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支票退票to dishonour a cheque <4N E)!#  
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拒付支票to refuse a cheque _$K kSMA~_  
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拒付支票to stop payment of a cheque jK2gc^"t  
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提示要求付款to present for payment }U**)"  
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见票即付持票人payable to bearer ZC)m&V1  

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支付指定人payable to order 3H%bbFy  

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已过期||无效out of date||stale - 90X^]  
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请给出票人R/D||refer to drawer 4cDe'9 LA  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K pmq C$  
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文字与数字不一致words and figures differ u`u{\ xN9  
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支票 "1hFx=W+\  
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时间已过account closed iL'j9_w,  
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更改处应加盖印章alterations require initials Xkf|^-n  
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时间已过effects not cleared ]vH:@%3U  
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停止付款payment stopped p-,Bq!aG$  
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支票毁损cheque mutilated lOHW9Z  
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汇款||寄钱to remit||to send money +_ny{i`'  
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寄票供取款||支票支付to send a cheque for payment )oZ2,]us!  
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寄款人a remitter /?*ut
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收款人a remittee 40 zO4  
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国外汇票foreign Bill _Zxo<}w}y  
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国内汇票inland Bill  I^G6aw  
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跟单汇票documentary bill P[jh^!<j  
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空头汇票accommodation bill W?n/>DML  
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原始汇票original bill =
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改写||换新票据renewed bill XY<KLO%  
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即期汇票sight bill||bill on demand _WI~b  
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…days after date||…days after date…日后付款 !
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight [YJ*zO  
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见票后…月付款…months after sight||…months sight 1[\I9dv2  
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同组票据set of bills U\>k>|Jr{  
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单张汇票sola of exchange||sole of exchange GE\({V.W  
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远期汇票usance bill||bill at usance 0\+$j5;  
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长期汇票long bill &09G9GsnQ  
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短期汇票short bill m*v@L4t(1  
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逾期汇票overdue bill \3)U~[O>:  
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宽限日期days of grace 2-^['R  
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电汇telegraphic transfer （T.T） z0T6a15f!P  
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邮汇postal order||postal note （Am.）||post office order||money order .iST!nh  
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本票promissory note （P/N） Ex{;&UWm  
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押汇负责书||押汇保证书letter of hypothecation l Ng)k1  
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副保||抵押品||付属担保物collateral security mQ\oR|  
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担保书trust receipt||letter of indemnity +^a@U^V  
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承兑||认付acceptance 7Ur'@wr  
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单张承兑general acceptance u)l[*";S  
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有条件承兑qualified acceptance ?)4c!3#  
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附条件认付conditional acceptance Tg v]3 0F)  
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部分认付partial acceptance   7] 17?s]t,