[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。   9}<ile7^  
会计报表statement of account vJ[^K  
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往来帐目account current <uw9DU7G  
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现在往来帐||存款额current accout k"zv~`i'  
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销货帐account sales @9RM9zK.q  
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共同计算帐项joint account L48_96  
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未决帐项outstanding account D.u{~  
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贷方帐项credit account||creditor account sBg.u  
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借方帐项debit account||debtor account =>v#4zFd  
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应付帐||应付未付帐account payable 3,qr-g|;jM  
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应收帐||应收未收帐account receivable u `6:5k  
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新交易||新帐new account hnhd{$2Z  
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未决帐||老帐old account MAPGJ"?  
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现金帐cash account A$0fKko  
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流水帐running account c,+:i1IAy  
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暂记帐||未定帐suspense account <6 Uf.u`  
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过期帐||延滞帐overdue account||pastdue account .|i.Cq8  
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杂项帐户sundry account x7<K<k;s  
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详细帐单||明细表detail account MeZf*' J  
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呆帐bad account f\L0xJ  
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会计项目title of account }a( dyr`S  
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会计薄||帐薄account-book UH"%N) [  
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营业报告书||损益计算表account of budiness||business report ;vjOUn[E  
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借贷细帐||交验帐account rendered cTTL1SW  
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明细帐account stated PALc;"]O  
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与…银行开立一户头to open an account with  |Z +=  
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与…银行建立交易to keep account with E hMNap}5"  
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继续记帐to keep account 1p=]hC  
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与…有交易to have an account with (<C3Vts))  
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作成会计帐||有往来帐项to make out an account with ~Z'?LV<t  
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清算||清理债务to make up an account |&i<bqLw:  
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清洁帐目||与…停止交易to close ones account with e+fN6v5pU  
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结帐to close an account om:VFs\U  
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清理未付款to ask an account||to demand an account  rjnrju+  
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结清差额to balance the account with (CWtLi"z  
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清算to settle an account||to liquidate an account||to square an account U8$27jq  
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审查帐目||监查帐目to audit an account j8:\%|  
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检查帐目to examine an account tw)mep wB  
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转入A的帐户to charge the amount to As account %JTpI`  
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以计帐方式付款to pay on account SOao
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代理某人||为某人on ones account||on account of one 6j|{`Zd)G  
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为自己计算||独立帐目on ones own account pT 6$DB#  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one d2L&Z_
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按某人指示||列入某人帐户by order and for account of one F_P~x(X  
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列入5月份帐目for May account MiX43Pk]  
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编入某中帐项下to pass to the account of||to place to the account of #4;wjcGWw  
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寄出清算书to send in an account||to send in render an account 1{.9uw"2S  
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支票薄cheque book 0tJZ4(0  
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支票陈票人cheque drawer J9 I:Q<;  
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持票人cheque holder x|29L7i  
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不记名支票cheque to bearer||bearer cheque 6E}qL8'5x  
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记名支票||认人支票cheque to order OB}Ib]  
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到期支票antedated cheque W(/h Vt  
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未到期支票postdated cheque wUM0M?_p[  
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保付支票certified cheque pmYHUj #  
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未获兑现支票，退票returned cheque .5{ab\_af  
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横线支票crossed cheque @9|hMo  
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普通横线general crossing Y\'}a+:@Ph  
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特别横线special crossing ~WV"SaA)*U  
BING
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空白支票blank cheque )@bQu~Y  
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失效支票，过期支票stale cheque @"H>niG  
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普通支票open cheque N Q2E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z2>lI9D4V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &@YmA1Yu)E  
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支票换现金||兑现to cash a cheque cYt!n5w~W  
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清理票款to clear a cheque -3Vx76Y  
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保证兑现to certify a cheque aw42oLk  
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填写支票数额to fill up a cheque D}X\Ca"h  
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支票上划线to cross a cheque CizX<Cr}  
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开发支票to make out a cheque 0KOgw*>_  
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签发支票，开立支票to draw a cheque||to issue a cheque g7 W"  
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透支支票to overdraw a cheque G*P#]eO  
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背书支票to endorse a cheque wcY?rE9  
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请付票款||清付票款to pay a cheque||to honour a cheque :^B1~p(?sK  
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支票退票to dishonour a cheque %aVq+kC h  
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拒付支票to refuse a cheque P:MT*ra*,  
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拒付支票to stop payment of a cheque 9Y_HyOZ*GX  
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提示要求付款to present for payment @>Km_Ax  
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见票即付持票人payable to bearer '$]97b7G  
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支付指定人payable to order @>2i+)=E5  
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已过期||无效out of date||stale ,G?WAOy,  
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请给出票人R/D||refer to drawer tGE$z]1c@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fW1CFRHH  
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文字与数字不一致words and figures differ K+K#+RBK  
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支票 ' ;FnIZ  
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时间已过account closed -4IE]'##  
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更改处应加盖印章alterations require initials 4ber!rJM  
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时间已过effects not cleared bL+_j}{:N  
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停止付款payment stopped < #}5IQ5`Z  
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支票毁损cheque mutilated p{Yv3dNl  
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汇款||寄钱to remit||to send money rJT^H5!o"  
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寄票供取款||支票支付to send a cheque for payment Pg0x/X{t  
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寄款人a remitter u<6<iD3y  
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收款人a remittee j9x<Y ]  
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国外汇票foreign Bill < Mn ;  
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国内汇票inland Bill ^pAAzr"h
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跟单汇票documentary bill W7R<%?  
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空头汇票accommodation bill u<7/0;D#+  
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原始汇票original bill v}}F,c(f  
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改写||换新票据renewed bill L:KF_W.I+  
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即期汇票sight bill||bill on demand e8>})  
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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 n*R])=F@c  
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见票后…日付款…days after sight||…days sight }kw#7m54  
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见票后…月付款…months after sight||…months sight NlA,'`,  
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同组票据set of bills on!,c>nNa  
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单张汇票sola of exchange||sole of exchange lne|5{h  
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远期汇票usance bill||bill at usance RF?`vRZOe  
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长期汇票long bill cRC6 s8  
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短期汇票short bill kl"hBK#D%  

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逾期汇票overdue bill  }t!Gey  
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宽限日期days of grace 5f rX  
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电汇telegraphic transfer （T.T） l& [O  
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邮汇postal order||postal note （Am.）||post office order||money order U
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本票promissory note （P/N） Xa[.3=bV?  
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押汇负责书||押汇保证书letter of hypothecation 7K12 G!)  
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副保||抵押品||付属担保物collateral security VC Ywz B  
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担保书trust receipt||letter of indemnity XE
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承兑||认付acceptance _1X!EH"  
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单张承兑general acceptance alJ)^OSIe  
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有条件承兑qualified acceptance ~i= _J3'  
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附条件认付conditional acceptance &$BjV{,/zc  
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部分认付partial acceptance   AF{\6<m