[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。   doTbol ?+  
会计报表statement of account %Iflf]l  
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往来帐目account current ^ )"Il  
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现在往来帐||存款额current accout ^HR8.9^[1u  
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销货帐account sales #?r|6<4X  
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共同计算帐项joint account 6q'Q?Uw^  
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未决帐项outstanding account cy(w *5Upu  
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贷方帐项credit account||creditor account 2V%z=  
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借方帐项debit account||debtor account jyF*JQjK4  
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应付帐||应付未付帐account payable urkuG4cY  
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应收帐||应收未收帐account receivable EpR
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新交易||新帐new account [/*;}NUv  
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未决帐||老帐old account VFF5Tp  
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现金帐cash account t@#5 G* _Q  
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流水帐running account mT@Gf>}/A  
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暂记帐||未定帐suspense account z<!A;.iD  
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过期帐||延滞帐overdue account||pastdue account q Sv!5&u  
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杂项帐户sundry account ZBY}Mz$  
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详细帐单||明细表detail account % YF /=l  
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呆帐bad account $4ZV(j]  
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会计项目title of account BH^*K/^  
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会计薄||帐薄account-book ?Q=(?yR0]  
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营业报告书||损益计算表account of budiness||business report #WG;p(?:  
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借贷细帐||交验帐account rendered .^F&6'h1H  
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明细帐account stated LHOt(5VY  
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与…银行开立一户头to open an account with ?Y\WSI?i  
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与…银行建立交易to keep account with 3bC-B!{;g  
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继续记帐to keep account ;2fzA<RkK  
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与…有交易to have an account with g_tEUaiK  
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作成会计帐||有往来帐项to make out an account with &2@Rc?!6_P  
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清算||清理债务to make up an account FRPd fo37  
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清洁帐目||与…停止交易to close ones account with :N<o<qn  
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结帐to close an account 5
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清理未付款to ask an account||to demand an account 5PpS/I:on  
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结清差额to balance the account with 5X]f}6kT  
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清算to settle an account||to liquidate an account||to square an account #.}&6ZP  
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审查帐目||监查帐目to audit an account ~me/ve  
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检查帐目to examine an account ldaT: er9  
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转入A的帐户to charge the amount to As account ?%Pi #%P  
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以计帐方式付款to pay on account $O;a~/T  
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代理某人||为某人on ones account||on account of one ?*QL;[n1  
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为自己计算||独立帐目on ones own account u$"Ew^C  
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由某人收益并负风险on ones account and risk||for ones account and risk catJC3  
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由某人负担for ones account||for account of one ]#FQde4]5  
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按某人指示||列入某人帐户by order and for account of one RE;)#t?K  
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列入5月份帐目for May account o<Rrr,  
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编入某中帐项下to pass to the account of||to place to the account of S"Ag7i  
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寄出清算书to send in an account||to send in render an account !$,e)89  
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支票薄cheque book t)l^$j!h@  
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支票陈票人cheque drawer J['?ud}@  
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持票人cheque holder -lI6!a^  
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不记名支票cheque to bearer||bearer cheque TI637yqCU  
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记名支票||认人支票cheque to order ' "o2;J)7  
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到期支票antedated cheque W&9X <c*  
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未到期支票postdated cheque 6w$p
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保付支票certified cheque axiP~t2  
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未获兑现支票，退票returned cheque d
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横线支票crossed cheque JcI~8;Z@Z~  
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普通横线general crossing Te&5IB-  
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特别横线special crossing P#ot$@1v  
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空白支票blank cheque $}Ky6sBnvO  
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失效支票，过期支票stale cheque oh^QW`#(  
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普通支票open cheque $Rv(v%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |s*tRag  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E|hW{oX3  
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支票换现金||兑现to cash a cheque 56^#x  
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清理票款to clear a cheque ;`-@L  
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保证兑现to certify a cheque +JRPd.B"@  
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填写支票数额to fill up a cheque i4^1bd  
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支票上划线to cross a cheque $mq@g  
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开发支票to make out a cheque 3pk`&'  
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签发支票，开立支票to draw a cheque||to issue a cheque }qn@8}  
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透支支票to overdraw a cheque F9 q9BH  
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背书支票to endorse a cheque =`%"-A  
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请付票款||清付票款to pay a cheque||to honour a cheque T.kQ] h2ZG  
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支票退票to dishonour a cheque ^
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拒付支票to refuse a cheque Zn]njf1x  
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拒付支票to stop payment of a cheque C/L+gU&  
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提示要求付款to present for payment N 2 \lBi  
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见票即付持票人payable to bearer d5O_~xf&  
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支付指定人payable to order jR[3{ Reo  
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已过期||无效out of date||stale -lNq.pp3-$  
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请给出票人R/D||refer to drawer 5!p of\/a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ RMfKM! vE  
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支票 yD-L:)@"  
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时间已过account closed qlJzXq{|`  
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时间已过effects not cleared 2`?58&  
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停止付款payment stopped @3Lh/&  
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支票毁损cheque mutilated 5S EyAhB  
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汇款||寄钱to remit||to send money t6+c"=P#  
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寄票供取款||支票支付to send a cheque for payment @ gv^  
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寄款人a remitter ye-EJDZN  
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收款人a remittee \|gE=5!Am=  
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国外汇票foreign Bill l@irAtg4  
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国内汇票inland Bill Mxmo}tt  
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跟单汇票documentary bill wqnHaWd*  
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空头汇票accommodation bill 6/5Xy69:h  
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原始汇票original bill %A$5mi^  
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改写||换新票据renewed bill q?
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即期汇票sight bill||bill on demand V"Sa9P{y"  
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…days after date||…days after date…日后付款 yp!7^
  
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…months after date||…months after date…月后付款 _yRD*2 !;  
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见票后…日付款…days after sight||…days sight t+ vz=`  
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见票后…月付款…months after sight||…months sight sW,JnR  
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同组票据set of bills q"e]\Tb=we  
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单张汇票sola of exchange||sole of exchange 6Vj=SYK  
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远期汇票usance bill||bill at usance +P=IkbxAO  
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长期汇票long bill = inp>L  
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短期汇票short bill c;Gf$9?iC  
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逾期汇票overdue bill P-/"sD  
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宽限日期days of grace .1+I8
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电汇telegraphic transfer （T.T） 5eiKMKW[  
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邮汇postal order||postal note （Am.）||post office order||money order ?t5<S]'r$  
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本票promissory note （P/N） N
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押汇负责书||押汇保证书letter of hypothecation JW!.+ Q  
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副保||抵押品||付属担保物collateral security (:I]v_qEYS  
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担保书trust receipt||letter of indemnity  l 5 ]  
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承兑||认付acceptance pztfm'  
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单张承兑general acceptance  Q6RTH  
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有条件承兑qualified acceptance v<t?t<|J  
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附条件认付conditional acceptance 51`&%V{daL  
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部分认付partial acceptance   @({=~ W^