[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。   kfb+OE:7  
会计报表statement of account ?QO)b9  
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往来帐目account current ^5vFF@to  
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现在往来帐||存款额current accout U@[P. y~J  
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销货帐account sales :K{`0U&l5  
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共同计算帐项joint account s<0yQ-=.?N  
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未决帐项outstanding account #
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贷方帐项credit account||creditor account LXIlrZ9D5  
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借方帐项debit account||debtor account [a;lYsOsJ  
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应付帐||应付未付帐account payable 9<<$uf.B  
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应收帐||应收未收帐account receivable QHr 3J  
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新交易||新帐new account P;KbS~ SlC  
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未决帐||老帐old account .5L/<  
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现金帐cash account ^'QcP5Fv  
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流水帐running account F)e*w:D  
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暂记帐||未定帐suspense account #2yOqUO\  
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过期帐||延滞帐overdue account||pastdue account  + KFK..  
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杂项帐户sundry account JPQ
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详细帐单||明细表detail account $6!`  
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呆帐bad account
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会计项目title of account <S$y=>.9  
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会计薄||帐薄account-book y_$^Po  
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营业报告书||损益计算表account of budiness||business report k}T~N.0  
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借贷细帐||交验帐account rendered kI[EG<N1k  
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明细帐account stated
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与…银行开立一户头to open an account with n<hwstk  
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与…银行建立交易to keep account with |g;XC^!%=o  
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继续记帐to keep account JK_$A;Q  
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与…有交易to have an account with R,^FJ  
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作成会计帐||有往来帐项to make out an account with HE,wEKp  
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清算||清理债务to make up an account 7olA@;$  
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清洁帐目||与…停止交易to close ones account with ftH 0aI  
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结帐to close an account eb8_guZ  
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清理未付款to ask an account||to demand an account ypifXO;m7  
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结清差额to balance the account with Ud9\;Qse  
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清算to settle an account||to liquidate an account||to square an account EPg?jKZava  
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审查帐目||监查帐目to audit an account x-QP+M`Pu  
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检查帐目to examine an account h}d7M55#|  
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转入A的帐户to charge the amount to As account }B.C#Y$@  
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以计帐方式付款to pay on account  lu}[XN  
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代理某人||为某人on ones account||on account of one CNz[@6-cYU  
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为自己计算||独立帐目on ones own account 9%wppNT/  
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由某人收益并负风险on ones account and risk||for ones account and risk IY:O?M  
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由某人负担for ones account||for account of one >tzXbmFp;  
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按某人指示||列入某人帐户by order and for account of one 1L|(:m+  
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列入5月份帐目for May account i=D,T[|>a  
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编入某中帐项下to pass to the account of||to place to the account of F~AS(sk  
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寄出清算书to send in an account||to send in render an account :I('xVNPz  
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支票薄cheque book o;mIu#u  
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支票陈票人cheque drawer yh:,[<q  
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持票人cheque holder Oy&'zigJ  
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不记名支票cheque to bearer||bearer cheque ZL</  
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记名支票||认人支票cheque to order ][nUPl  
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到期支票antedated cheque [{F7Pc  
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未到期支票postdated cheque C4tl4df9  
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保付支票certified cheque (N|xDl&;  
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未获兑现支票，退票returned cheque 5R`6zhf  
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横线支票crossed cheque -/c1qLdQ  
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普通横线general crossing KHz8 38C]  
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特别横线special crossing Z'dI!8(Nf  
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空白支票blank cheque up3<=u{>  
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失效支票，过期支票stale cheque rqe_zyc&  
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普通支票open cheque UN?T}p- oF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u$,Wyi )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 .Xz"NyW  
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支票换现金||兑现to cash a cheque r]EZ)qp^@  
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清理票款to clear a cheque %%,hR'+|  
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保证兑现to certify a cheque t2%@py*bU  
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填写支票数额to fill up a cheque (9 z.IH7}k  
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支票上划线to cross a cheque O{cGk: y  
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开发支票to make out a cheque dYew7  
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签发支票，开立支票to draw a cheque||to issue a cheque e5>5/l]jsg  
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透支支票to overdraw a cheque UFIA gNKl  
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背书支票to endorse a cheque wI]R+.  
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请付票款||清付票款to pay a cheque||to honour a cheque Yx}"> ;\  
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支票退票to dishonour a cheque >]XaUQ-  
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拒付支票to refuse a cheque xlPcg7  
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拒付支票to stop payment of a cheque ! N"L`RWD  
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提示要求付款to present for payment U3|&Jee  
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见票即付持票人payable to bearer DvRA2(M  
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支付指定人payable to order =S[FJaIu7  
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已过期||无效out of date||stale ]g8i>,G  
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请给出票人R/D||refer to drawer \Sq"3_m4T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -|k&L}\OB0  
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文字与数字不一致words and figures differ y[^k*,= 9  
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支票 
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时间已过account closed a$xeiy9  
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更改处应加盖印章alterations require initials >TlW]st  
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时间已过effects not cleared }:RT,<  
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停止付款payment stopped !sfX q"F  
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支票毁损cheque mutilated Hyq@O8  
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汇款||寄钱to remit||to send money m?D <{BQ;  
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寄票供取款||支票支付to send a cheque for payment ;0w^ ud  
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寄款人a remitter (B_7\}v|_  
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收款人a remittee Snc;
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国外汇票foreign Bill [%j?.N  
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国内汇票inland Bill Q00R<hu@F  
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跟单汇票documentary bill @~m=5C  
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空头汇票accommodation bill v! 7s M  
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原始汇票original bill J>rka]*  
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改写||换新票据renewed bill bA}AD`5  
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即期汇票sight bill||bill on demand :P3{Nxa  
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…days after date||…days after date…日后付款 >_XOc  
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…months after date||…months after date…月后付款 \|CPR6I  
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见票后…日付款…days after sight||…days sight JnfqXbE  
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见票后…月付款…months after sight||…months sight tAF]2VV(e  
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同组票据set of bills ^YGTh0$W  
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单张汇票sola of exchange||sole of exchange xq}-m!nX  
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远期汇票usance bill||bill at usance 4'',6KJ@  
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长期汇票long bill )l&D]3$6K  
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短期汇票short bill iv*V#J>  
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逾期汇票overdue bill l<
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宽限日期days of grace `\bT'~P  
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电汇telegraphic transfer （T.T） ?7 \\e;j}  
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邮汇postal order||postal note （Am.）||post office order||money order Tk*w3c"$  
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本票promissory note （P/N） d H? ScXM=  
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押汇负责书||押汇保证书letter of hypothecation y7:tr  
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副保||抵押品||付属担保物collateral security (CJ.BHu]  
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担保书trust receipt||letter of indemnity 6?qDdVR~]  
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承兑||认付acceptance \L # INP4~  
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单张承兑general acceptance w8Vw1wW  
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有条件承兑qualified acceptance RO&H5m r%@  
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附条件认付conditional acceptance g5Z#xszj+  
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部分认付partial acceptance   c~=B0K-