[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。   ( XE`,#  
会计报表statement of account *A8CJ  
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往来帐目account current _|~2i1Ms,  
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现在往来帐||存款额current accout Tm`QZh3  
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销货帐account sales XFd[>U<X  
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共同计算帐项joint account e6{/e +/R  
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未决帐项outstanding account (&X"~:nm2  
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贷方帐项credit account||creditor account \Z57UNI  
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借方帐项debit account||debtor account v*#Z{)r  
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应付帐||应付未付帐account payable )w/f 'fq  
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应收帐||应收未收帐account receivable [i&
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新交易||新帐new account b8QW^Z  
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未决帐||老帐old account 7N'F]x  
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现金帐cash account f+/ ^1~^  
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流水帐running account So!1l7b  
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暂记帐||未定帐suspense account XFBk:~}sI  
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过期帐||延滞帐overdue account||pastdue account kZn!]TseN  
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杂项帐户sundry account pX*mX]  
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详细帐单||明细表detail account a(}jn|  
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呆帐bad account t_j.@|/FZ  
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会计项目title of account t+h"YiT  
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会计薄||帐薄account-book ]|732Z  
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营业报告书||损益计算表account of budiness||business report wOa_"  
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借贷细帐||交验帐account rendered C-2n2OM.  
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明细帐account stated -<<!eH  
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与…银行开立一户头to open an account with "#m *`n  
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与…银行建立交易to keep account with I #A`fJ  
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继续记帐to keep account .y'OoDe  
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与…有交易to have an account with Ads^y`b  
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作成会计帐||有往来帐项to make out an account with (/N`Wu  
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清算||清理债务to make up an account +oiPj3  
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清洁帐目||与…停止交易to close ones account with I~mw\K{.3M  
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结帐to close an account o-(jSaH :;  
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清理未付款to ask an account||to demand an account i?|SC=  
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结清差额to balance the account with )<~b*^kl\  
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清算to settle an account||to liquidate an account||to square an account OrRve$U*|  
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审查帐目||监查帐目to audit an account t Y^:C[  
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检查帐目to examine an account b0&dpMgh:  
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转入A的帐户to charge the amount to As account z#-&MJ  
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以计帐方式付款to pay on account Nd( $s[  
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代理某人||为某人on ones account||on account of one ciXAyT cG  
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为自己计算||独立帐目on ones own account k r/[|.bq  
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由某人收益并负风险on ones account and risk||for ones account and risk w.V8-9 {  
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由某人负担for ones account||for account of one 3|~(9b{+  
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按某人指示||列入某人帐户by order and for account of one GCIm_ n  
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列入5月份帐目for May account 3_D$ 6/i  
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编入某中帐项下to pass to the account of||to place to the account of &yP9vp="  
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寄出清算书to send in an account||to send in render an account <vPIC G)  
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支票薄cheque book xvW+;3;  
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支票陈票人cheque drawer ^ 6obxwVG  
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持票人cheque holder ~s !+9\Fi  
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不记名支票cheque to bearer||bearer cheque B!9<c9/ P]  
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记名支票||认人支票cheque to order p>!`JU`{?  
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到期支票antedated cheque Pxl7zz&pl=  
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未到期支票postdated cheque "tm2YUG},s  
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保付支票certified cheque @y)fR.!)1$  
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未获兑现支票，退票returned cheque _g 3hXsA  
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横线支票crossed cheque # bP1rQ0
 
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普通横线general crossing >e'6RZRLA  
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特别横线special crossing pWK7B`t  
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空白支票blank cheque ]qvrpI!E!  
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失效支票，过期支票stale cheque FUi EayM  
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普通支票open cheque Xu2:yf4No*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MZl6J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R %aed>zo  
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支票换现金||兑现to cash a cheque :G!i]1x<  
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清理票款to clear a cheque @FO=0_;y  
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保证兑现to certify a cheque {(Jbgsxm  
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填写支票数额to fill up a cheque vgKZr  
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支票上划线to cross a cheque O*
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开发支票to make out a cheque v,, .2UR4  
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签发支票，开立支票to draw a cheque||to issue a cheque UZvF5Hoe+O  
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透支支票to overdraw a cheque [/
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背书支票to endorse a cheque e\)r"!?H`  
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请付票款||清付票款to pay a cheque||to honour a cheque Y(mnGaVn  
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支票退票to dishonour a cheque 'Hf+Y/`  
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拒付支票to refuse a cheque wHuz~y6  
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拒付支票to stop payment of a cheque t4d^DZDh!  
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提示要求付款to present for payment M
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见票即付持票人payable to bearer *q-VY[2  
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支付指定人payable to order j82x$I*  
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已过期||无效out of date||stale `c)[aP{vN  
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请给出票人R/D||refer to drawer H
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V}h <,E9  
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文字与数字不一致words and figures differ "_0sW3rG  
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支票 Nd He::  
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时间已过account closed G%fXHAs.+  
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更改处应加盖印章alterations require initials [(; .D  
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时间已过effects not cleared vt#&YXu{A  
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停止付款payment stopped 8&:dzS  
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支票毁损cheque mutilated Lh-+i  
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汇款||寄钱to remit||to send money RgD :"zeM  
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寄票供取款||支票支付to send a cheque for payment 8w ]'U  
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寄款人a remitter geNvp0  
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收款人a remittee 82YZN5S3]3  
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国外汇票foreign Bill K7ZRj\(CJv  
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国内汇票inland Bill CtHsi8m  
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跟单汇票documentary bill 0BN=>]V~j7  
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空头汇票accommodation bill 8*sP  
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原始汇票original bill (wp?tMN5#  
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改写||换新票据renewed bill Lmc"qFzK  
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即期汇票sight bill||bill on demand (y?`|=G-xT  
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…days after date||…days after date…日后付款 rlkg.e6  
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…months after date||…months after date…月后付款 <a=k"'0  
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见票后…日付款…days after sight||…days sight tH9BC5+r}  
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见票后…月付款…months after sight||…months sight 6M@m`c  
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同组票据set of bills E#,n.U>#)  
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单张汇票sola of exchange||sole of exchange a\v@^4   
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远期汇票usance bill||bill at usance M2y"M,k4  
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长期汇票long bill Js!V,={iX  
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短期汇票short bill ){XG%n C  
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逾期汇票overdue bill zmh3 Q a(  
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宽限日期days of grace m'suAj0  
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电汇telegraphic transfer （T.T） $@:z4S(  
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邮汇postal order||postal note （Am.）||post office order||money order YPqp#X*  
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本票promissory note （P/N） MPmsW&  
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押汇负责书||押汇保证书letter of hypothecation G\:^9!nwY~  
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副保||抵押品||付属担保物collateral security {JlW1;Jc7  
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担保书trust receipt||letter of indemnity aD:vNX  
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承兑||认付acceptance vQpR0IEf]e  
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单张承兑general acceptance ?E?dg#yk  
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有条件承兑qualified acceptance &k+'TcWm  
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附条件认付conditional acceptance .V?i3  
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部分认付partial acceptance   ddMSiwbY)