[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。   &OhKx  
会计报表statement of account I I>2\d|   
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往来帐目account current :GK{JP  
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现在往来帐||存款额current accout ri JyH;)  
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销货帐account sales NNl/'ge<\  
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共同计算帐项joint account Bd NuhV`0  
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未决帐项outstanding account P/I{q s  
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贷方帐项credit account||creditor account u4<r$[]V  
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借方帐项debit account||debtor account #Y5I_:k  
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应付帐||应付未付帐account payable KV5lpN PC  
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应收帐||应收未收帐account receivable h+74W0 $  
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新交易||新帐new account AltE~D/4  
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未决帐||老帐old account OpL6Y+<  
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现金帐cash account _#gsR"FZ$  
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流水帐running account `{wku@  
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暂记帐||未定帐suspense account V^{!d
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过期帐||延滞帐overdue account||pastdue account Az-!LAu9 R  
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杂项帐户sundry account Dy@\!F  
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详细帐单||明细表detail account d*>k ]X@G  
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呆帐bad account 668bJ.M\O  
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会计项目title of account
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会计薄||帐薄account-book L%d?eHF  
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营业报告书||损益计算表account of budiness||business report ^.CX6%  
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借贷细帐||交验帐account rendered Ql@yN@V  
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明细帐account stated I=%sDn  
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与…银行开立一户头to open an account with $l;t
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与…银行建立交易to keep account with ~fp+@j-A  
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继续记帐to keep account *6D%mrK
 
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与…有交易to have an account with q7 oR9  
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作成会计帐||有往来帐项to make out an account with ~R@m!'Ik  
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清算||清理债务to make up an account q3-;}+  
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清洁帐目||与…停止交易to close ones account with inv{dg/2  
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结帐to close an account a H|OA\<  
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清理未付款to ask an account||to demand an account NVA`t]gn  
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结清差额to balance the account with Ddl% V7  
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清算to settle an account||to liquidate an account||to square an account FX|lhwmc(  
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审查帐目||监查帐目to audit an account mf]( 3ZL  
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检查帐目to examine an account zUEfa!#?  
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转入A的帐户to charge the amount to As account X|1_0  
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以计帐方式付款to pay on account W#Hv~1  
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代理某人||为某人on ones account||on account of one F'UguC">  
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为自己计算||独立帐目on ones own account X6Nm!od'  
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由某人收益并负风险on ones account and risk||for ones account and risk pRiH,:\  
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由某人负担for ones account||for account of one iFwyh`Bcg  
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按某人指示||列入某人帐户by order and for account of one (ifqwl62  
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列入5月份帐目for May account aJy>  
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编入某中帐项下to pass to the account of||to place to the account of M}=s3[d(,  
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寄出清算书to send in an account||to send in render an account z<yNG/M1>U  
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支票薄cheque book }&Wp3EWw  
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支票陈票人cheque drawer ;gxN@%}@  
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持票人cheque holder x9x#'H3  
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不记名支票cheque to bearer||bearer cheque XD$ 
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记名支票||认人支票cheque to order Z/89&Uy`h  
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到期支票antedated cheque RLYU\@kK?  
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未到期支票postdated cheque G$?|S@I,  
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保付支票certified cheque Od0S2hHO  
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未获兑现支票，退票returned cheque U0NOU#  
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横线支票crossed cheque P'a0CE%  
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普通横线general crossing (H&@u9K?a?  
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特别横线special crossing cvZni#o2)  
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空白支票blank cheque 5;X {.2  
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失效支票，过期支票stale cheque G
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普通支票open cheque M,crz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xKY$L*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kt:)W])V  
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支票换现金||兑现to cash a cheque ;_iPm?Y
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清理票款to clear a cheque R4V \B  
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保证兑现to certify a cheque , 7Xqte  
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填写支票数额to fill up a cheque O7v]p  
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支票上划线to cross a cheque I0DM=V>;  
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开发支票to make out a cheque 9mQ#L<Ps  
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签发支票，开立支票to draw a cheque||to issue a cheque gv9=quG  
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透支支票to overdraw a cheque !h>D;k6 e  
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背书支票to endorse a cheque ]ZTcOf  
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请付票款||清付票款to pay a cheque||to honour a cheque < A?<N?%o  
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支票退票to dishonour a cheque Jf)3< ~G  
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拒付支票to refuse a cheque Gy!P,a)z  
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拒付支票to stop payment of a cheque : ,p||_G&  
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提示要求付款to present for payment $b>}C= gt  
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见票即付持票人payable to bearer aI(>]sWJ  
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支付指定人payable to order frN3S  
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已过期||无效out of date||stale ^7aN2o3{  
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请给出票人R/D||refer to drawer _8><| 3d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ip``v 0Nf  
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文字与数字不一致words and figures differ {J]-<:XD  
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支票 ksW SMxm  
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时间已过account closed GBP-V66  
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更改处应加盖印章alterations require initials DQJG
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时间已过effects not cleared vR>o}%`  
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停止付款payment stopped XU-m"_t  
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支票毁损cheque mutilated kzO &
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汇款||寄钱to remit||to send money Q\kub_I{@  
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寄票供取款||支票支付to send a cheque for payment rdJB*Rlkh  
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寄款人a remitter w1|Hy2D`0  
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收款人a remittee .~klG&>aV  
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国外汇票foreign Bill Fu _@!K  
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国内汇票inland Bill ;+Yi.Q/\  
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跟单汇票documentary bill -{g
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空头汇票accommodation bill `
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原始汇票original bill :FQ1[X1xm  
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改写||换新票据renewed bill "mIgs9l$  
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即期汇票sight bill||bill on demand [
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…days after date||…days after date…日后付款 2(#Ks's?  
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…months after date||…months after date…月后付款 4zc<GL3[  
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见票后…日付款…days after sight||…days sight grcbH  
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见票后…月付款…months after sight||…months sight 8L{u}|{  
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同组票据set of bills mh`|=M]8E  
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单张汇票sola of exchange||sole of exchange I3y9:4  
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远期汇票usance bill||bill at usance 6Z! y  
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长期汇票long bill "^rNr_  
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短期汇票short bill
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逾期汇票overdue bill .{so  
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宽限日期days of grace < oI8-f  
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电汇telegraphic transfer （T.T） 3N4.$#>#9@  
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邮汇postal order||postal note （Am.）||post office order||money order 2
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本票promissory note （P/N） kBsXfVs
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押汇负责书||押汇保证书letter of hypothecation lOerrP6f(  
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副保||抵押品||付属担保物collateral security 8T5k-HwE  
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担保书trust receipt||letter of indemnity |E^|X!+9  
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承兑||认付acceptance kC$I2[t!  
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单张承兑general acceptance p:[LnL  
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有条件承兑qualified acceptance u''BP.Y S  
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附条件认付conditional acceptance Bc ^4 T1  
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部分认付partial acceptance   _s>^?x}