[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。   o+F]80CH  
会计报表statement of account Sb,lY<=  
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往来帐目account current iLR^V!  
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现在往来帐||存款额current accout R.rxpJ+kU  
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销货帐account sales blHJhB&8  
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共同计算帐项joint account $EUlh^  
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未决帐项outstanding account V3] Z~@  
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贷方帐项credit account||creditor account n(.U>_ P  
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借方帐项debit account||debtor account Wd78 bu|  
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应付帐||应付未付帐account payable ;(1Xb   
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应收帐||应收未收帐account receivable {=)g?!zC  
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新交易||新帐new account U`w `Cr  
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未决帐||老帐old account ~[H+,+XLY+  
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现金帐cash account DE659=Tq  
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流水帐running account R_
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暂记帐||未定帐suspense account 2qQG  
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过期帐||延滞帐overdue account||pastdue account %hnv go:^g  
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杂项帐户sundry account Q+ tUxa+  
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详细帐单||明细表detail account GI ~<clhf  
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呆帐bad account h0v4!`PQ-  
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会计项目title of account RXZ}aX[h  
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会计薄||帐薄account-book &Fxw19[G  
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营业报告书||损益计算表account of budiness||business report h4\j=Np  
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借贷细帐||交验帐account rendered R,'` A.Kk  
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明细帐account stated K}(0H[P  
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与…银行开立一户头to open an account with >#jfZ5t  
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与…银行建立交易to keep account with Sjogv  
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继续记帐to keep account n qR8uL>  
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与…有交易to have an account with mROXwzL
 
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作成会计帐||有往来帐项to make out an account with qq)Dh'5*e,  
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清算||清理债务to make up an account 0."TSe83\  
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清洁帐目||与…停止交易to close ones account with hkh b8zS  
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结帐to close an account : Y{aa1  
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清理未付款to ask an account||to demand an account h7EKb-@  
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结清差额to balance the account with d]v4`nc  
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清算to settle an account||to liquidate an account||to square an account kg>Ymo.  
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审查帐目||监查帐目to audit an account s[V$fvW  
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检查帐目to examine an account \~(ww3e  
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转入A的帐户to charge the amount to As account n\nC.|_G@  
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以计帐方式付款to pay on account #xqeCX4p  
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代理某人||为某人on ones account||on account of one y\'t{>U/  
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为自己计算||独立帐目on ones own account &S}i)Nu6J  
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由某人收益并负风险on ones account and risk||for ones account and risk ;&2J9  
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由某人负担for ones account||for account of one <a-I-~  
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按某人指示||列入某人帐户by order and for account of one %}+!%A.3  
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列入5月份帐目for May account &zsaVm8  
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编入某中帐项下to pass to the account of||to place to the account of G9s: Wp  
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寄出清算书to send in an account||to send in render an account @ 8yV15!
 
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支票薄cheque book 'AN3
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支票陈票人cheque drawer WJ$D]7  
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持票人cheque holder gF;i3OJg  
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不记名支票cheque to bearer||bearer cheque K_ P08  
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记名支票||认人支票cheque to order c%_I|h<?iT  
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到期支票antedated cheque k3::5&  
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未到期支票postdated cheque bhaIi>W~G  
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保付支票certified cheque B2QttcJ  
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未获兑现支票，退票returned cheque % "|I` m  
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横线支票crossed cheque 33dHTV  
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普通横线general crossing x"q!=&>f  
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特别横线special crossing IzPnbnS}  
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空白支票blank cheque BEWDTOY[  
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失效支票，过期支票stale cheque *9J>3  
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普通支票open cheque 4eOS+&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .d mU
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支票换现金||兑现to cash a cheque ~4-:;8a  
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清理票款to clear a cheque 7&O0  
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保证兑现to certify a cheque Q}zd!*  
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填写支票数额to fill up a cheque ] Hiw+5n  
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支票上划线to cross a cheque 1#Q~aY  
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开发支票to make out a cheque fk5$z0/  
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签发支票，开立支票to draw a cheque||to issue a cheque ,v@C=4'm  
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透支支票to overdraw a cheque l>D!@`><I  
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背书支票to endorse a cheque ZNUSHxA  
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请付票款||清付票款to pay a cheque||to honour a cheque 0 zn }l6OS  
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支票退票to dishonour a cheque W6&mXJ^3L  
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拒付支票to refuse a cheque u"5 hlccH  
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拒付支票to stop payment of a cheque e13' dCG  
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提示要求付款to present for payment #-7m@EU;O  
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见票即付持票人payable to bearer m ?#WQf  
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支付指定人payable to order qk_YFR?R  
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已过期||无效out of date||stale tk66Ggi[K  
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请给出票人R/D||refer to drawer v<:/u(i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UI_u:a9Q/  
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文字与数字不一致words and figures differ v{O(}@  
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支票 f19'IH$n{  
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时间已过account closed m:]60koz]o  
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更改处应加盖印章alterations require initials _.+2sm   
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时间已过effects not cleared Q)93+1]  
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停止付款payment stopped {Lq
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支票毁损cheque mutilated KpfQ= ~'  
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汇款||寄钱to remit||to send money Cd'K~Ch3  
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寄票供取款||支票支付to send a cheque for payment gbjql+Mx+  
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寄款人a remitter {7+y56[yu  
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收款人a remittee BiD}C  
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国外汇票foreign Bill 2sYOO>  
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国内汇票inland Bill [" SD'  
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跟单汇票documentary bill !R3ZyZcX  
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空头汇票accommodation bill ~.&2NUr  
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原始汇票original bill mFW/xZwR,5  
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改写||换新票据renewed bill WzdE XcY  
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即期汇票sight bill||bill on demand ]}s'`44J9e  
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…days after date||…days after date…日后付款 $p~X"f?0  
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…months after date||…months after date…月后付款 KXbD7N.  
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见票后…日付款…days after sight||…days sight V;%DS)-  
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见票后…月付款…months after sight||…months sight Z9k"&F~u}  
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同组票据set of bills O[v(kH'  
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单张汇票sola of exchange||sole of exchange VVVw\|JB>  
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远期汇票usance bill||bill at usance o%V%@q H  
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长期汇票long bill ua HB\Uc  
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短期汇票short bill 2nA/{W\hC  
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逾期汇票overdue bill g@][h_? {  
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宽限日期days of grace Ub9p&=]h  
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电汇telegraphic transfer （T.T） UKf
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邮汇postal order||postal note （Am.）||post office order||money order ._5"FUg  
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本票promissory note （P/N） 9m:G8j'  
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押汇负责书||押汇保证书letter of hypothecation g?=|kp  
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副保||抵押品||付属担保物collateral security ji
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担保书trust receipt||letter of indemnity f1}am<  
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承兑||认付acceptance yYri.n  
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单张承兑general acceptance ?!d\c(5Gt  
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有条件承兑qualified acceptance ;\[el<Y)s  
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附条件认付conditional acceptance dX8N7{"[  
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部分认付partial acceptance   Pk6l*+"r<