[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。   {:IO
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会计报表statement of account ';+;  
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往来帐目account current _{8f^@I"+  
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现在往来帐||存款额current accout z:^Kr"=n  
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销货帐account sales ~q?IG5s*Z  
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共同计算帐项joint account
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未决帐项outstanding account 'AF2:T\  
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贷方帐项credit account||creditor account .i"v([eQ  
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借方帐项debit account||debtor account z<+".sD'  
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应付帐||应付未付帐account payable *wwLhweQ5W  
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应收帐||应收未收帐account receivable doFp53NhV  
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新交易||新帐new account x]euNa  
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未决帐||老帐old account 29Kuq;6  
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现金帐cash account q+~z#
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流水帐running account ^Xt9AM]e  
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暂记帐||未定帐suspense account Y3-Tg~/~W  
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过期帐||延滞帐overdue account||pastdue account Q&MZ/Nnf  
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杂项帐户sundry account q .tVNKy%  
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详细帐单||明细表detail account ).9-=P HlX  
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呆帐bad account _L_SNjA_  
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会计项目title of account YxS*im[%]  
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会计薄||帐薄account-book 0K7-i+\#  
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营业报告书||损益计算表account of budiness||business report #@2`^1  
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借贷细帐||交验帐account rendered xdYjl.f  
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明细帐account stated tI.(+-q  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with 0<nKB}9  
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继续记帐to keep account 5:iril  
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与…有交易to have an account with jG)>{D  
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作成会计帐||有往来帐项to make out an account with &+&^Hc  
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清算||清理债务to make up an account (c(?s`;  
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清洁帐目||与…停止交易to close ones account with `f6Qd2\  
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结帐to close an account 1$".7}M4$  
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清理未付款to ask an account||to demand an account ?W.Y x7c  
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结清差额to balance the account with )>TA |W]@  
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清算to settle an account||to liquidate an account||to square an account Ln`c DZSM  
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审查帐目||监查帐目to audit an account ]'M4Unu#@  
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检查帐目to examine an account j$8~M  
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转入A的帐户to charge the amount to As account [X~HUk??  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one 9ykmz (  
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为自己计算||独立帐目on ones own account cuSXv)  
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由某人收益并负风险on ones account and risk||for ones account and risk hwC3['  
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由某人负担for ones account||for account of one Z~]17{x0  
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按某人指示||列入某人帐户by order and for account of one nE/T)[1|  
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列入5月份帐目for May account 85H8`YwPh  
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编入某中帐项下to pass to the account of||to place to the account of P/ug
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寄出清算书to send in an account||to send in render an account vU~#6sl  
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支票薄cheque book .@xwl}o$OL  
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支票陈票人cheque drawer Kk#8r+,  
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持票人cheque holder C' ny 2>uA  
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不记名支票cheque to bearer||bearer cheque L$Ss]Ar=  
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记名支票||认人支票cheque to order ~>+}(%<,  
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到期支票antedated cheque x{IOn;>R  
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未到期支票postdated cheque "iOT14J!7  
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保付支票certified cheque k>2 xm  
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未获兑现支票，退票returned cheque &9TG&~(+  
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横线支票crossed cheque Rl$NiY?2  
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普通横线general crossing V#5BZU-  
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特别横线special crossing orEwP/L:  
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空白支票blank cheque 2h u;N  
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失效支票，过期支票stale cheque O"_FfwO a  
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普通支票open cheque QT^W00h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `ag>4?7?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9LzQp`In  
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支票换现金||兑现to cash a cheque uu]<R@!J  
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清理票款to clear a cheque V+cHL  
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保证兑现to certify a cheque Y7]N.G3,]  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque I WsB$T  
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开发支票to make out a cheque buG0 #:  
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签发支票，开立支票to draw a cheque||to issue a cheque ={YW*1Xw  
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透支支票to overdraw a cheque d]$z&E  
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背书支票to endorse a cheque wQlK[F]!>  
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请付票款||清付票款to pay a cheque||to honour a cheque DNq=|?qn]  
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支票退票to dishonour a cheque `BdZqXKG  
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拒付支票to refuse a cheque )g(2xUk-y  
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拒付支票to stop payment of a cheque LK)0g4{  
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提示要求付款to present for payment .^X IZ  
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见票即付持票人payable to bearer /g< T
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支付指定人payable to order .zAB)rNc |  
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已过期||无效out of date||stale q UY;CEf  
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请给出票人R/D||refer to drawer .\7R/cP}{A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uZ&,tH/  
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文字与数字不一致words and figures differ JM0'V0z  
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支票 H5j~<@STC  
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时间已过account closed 8sOM%y9M  
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更改处应加盖印章alterations require initials DB-4S-2  
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时间已过effects not cleared )zkk%mE/IM  
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停止付款payment stopped c!AGKc  
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支票毁损cheque mutilated #>g]CRN  
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汇款||寄钱to remit||to send money ;]34l."85  
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寄票供取款||支票支付to send a cheque for payment EtK,C~C}8  
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寄款人a remitter )=V 0  
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收款人a remittee '\Z54$  
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国外汇票foreign Bill k)oD  
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国内汇票inland Bill \^orl9  
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跟单汇票documentary bill 1nhC! jDD  
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空头汇票accommodation bill gF+Uj( d  
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原始汇票original bill DyIuM{Owj  
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改写||换新票据renewed bill wK0vKdi  
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即期汇票sight bill||bill on demand t$m~O?I  
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…days after date||…days after date…日后付款 bII pJQ1.[  
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…months after date||…months after date…月后付款 HfEU[p7)  
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见票后…日付款…days after sight||…days sight Y3^UJe7E  
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见票后…月付款…months after sight||…months sight 8i"v7}  
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同组票据set of bills b8Gu<Q1k  
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单张汇票sola of exchange||sole of exchange "X<vgM^:  
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远期汇票usance bill||bill at usance ! f!/~M"!  
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长期汇票long bill #pDWwnP[rt  
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短期汇票short bill 2ZUI~:U Z  
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逾期汇票overdue bill o3C7
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宽限日期days of grace :
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电汇telegraphic transfer （T.T）  rvPY  
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邮汇postal order||postal note （Am.）||post office order||money order &|6 A 8,  
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本票promissory note （P/N） <V?csx/eRd  
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押汇负责书||押汇保证书letter of hypothecation K+WbxovXU  
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副保||抵押品||付属担保物collateral security r1pj-   
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担保书trust receipt||letter of indemnity +)
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承兑||认付acceptance x`3F?[#l  
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单张承兑general acceptance FGRdA^`  
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有条件承兑qualified acceptance r
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附条件认付conditional acceptance s*;rt  
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部分认付partial acceptance   #TUuk