[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。   C'PHbo:  
会计报表statement of account & j*Ylj}  
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往来帐目account current ypNeTR$4  
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现在往来帐||存款额current accout 6n/KL  
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销货帐account sales EcPvE=^c  
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共同计算帐项joint account  nyZ?m  
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未决帐项outstanding account I. o3Ol
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贷方帐项credit account||creditor account _he~Y2zFz  
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借方帐项debit account||debtor account hysxHOL  
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应付帐||应付未付帐account payable 0.#%KfQ  
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应收帐||应收未收帐account receivable {9hhfI#3_  
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新交易||新帐new account gIcPKj"8${  
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未决帐||老帐old account $-)y59w"  
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现金帐cash account 3iiOxg?j  
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流水帐running account v=H!Y";  
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暂记帐||未定帐suspense account (7v`5|'0  
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过期帐||延滞帐overdue account||pastdue account _j<,qi  
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杂项帐户sundry account 3lNw*M|")  
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详细帐单||明细表detail account *Xd_=@L&B  
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呆帐bad account yM34GS=,J  
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会计项目title of account JGk,u6K7  
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会计薄||帐薄account-book 
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营业报告书||损益计算表account of budiness||business report zphStiwIQ  
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借贷细帐||交验帐account rendered QfM*K.7Sl  
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明细帐account stated [G|2m_  
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与…银行开立一户头to open an account with 3/@'tLtN  
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与…银行建立交易to keep account with }Mo9r4}  
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继续记帐to keep account :<IW'  
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与…有交易to have an account with zFuUv_t  
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作成会计帐||有往来帐项to make out an account with [I4FU7mpH  
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清算||清理债务to make up an account IL:"]`f*  
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清洁帐目||与…停止交易to close ones account with '\*Rw]bR|  
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结帐to close an account sqZHk+<%  
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清理未付款to ask an account||to demand an account Z%OSW  
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结清差额to balance the account with }C&c=3V  
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清算to settle an account||to liquidate an account||to square an account  xBG1up<z  
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审查帐目||监查帐目to audit an account 6Rf5  
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检查帐目to examine an account 3z#;0n
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转入A的帐户to charge the amount to As account Q8 ~
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以计帐方式付款to pay on account 7f$Lb,\y  
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代理某人||为某人on ones account||on account of one FTenXJ/c  
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为自己计算||独立帐目on ones own account rN~`4mZ  
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由某人收益并负风险on ones account and risk||for ones account and risk 9$S,P|  
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由某人负担for ones account||for account of one rh_({rvQ  
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按某人指示||列入某人帐户by order and for account of one O?WaMfS[1  
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列入5月份帐目for May account |@HdTGD  
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编入某中帐项下to pass to the account of||to place to the account of ;^*!<F%t9R  
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寄出清算书to send in an account||to send in render an account K
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支票薄cheque book "/?qT;<$)  
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支票陈票人cheque drawer g8"7wf`0k  
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持票人cheque holder :g q@/COo(  
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不记名支票cheque to bearer||bearer cheque d6EY'*0  
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记名支票||认人支票cheque to order N08n/u&cr,  
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到期支票antedated cheque X);Zm7  
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未到期支票postdated cheque -3tBN*0+  
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保付支票certified cheque f<:U"E.  
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未获兑现支票，退票returned cheque dm=F:\C  
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横线支票crossed cheque "%Ana=cc  
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普通横线general crossing ]}7rWs[|1  
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特别横线special crossing qf`xH"$  
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空白支票blank cheque ~po%GoH(K  
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失效支票，过期支票stale cheque b]<HhU  
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普通支票open cheque Cz@FZb8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iSr`fQw#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +#qt^NO  
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支票换现金||兑现to cash a cheque ,+/9K)X  
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清理票款to clear a cheque <L/M`(:=k  
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保证兑现to certify a cheque #K#Mv/  
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填写支票数额to fill up a cheque R] Disljq  
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支票上划线to cross a cheque L8:]`MQ0  
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开发支票to make out a cheque Kunle~Ro  
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签发支票，开立支票to draw a cheque||to issue a cheque ApG'jN  
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透支支票to overdraw a cheque v~V;+S= gz  
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背书支票to endorse a cheque .'5
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请付票款||清付票款to pay a cheque||to honour a cheque #)_J)/h  
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支票退票to dishonour a cheque X)Dqeb6  
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拒付支票to refuse a cheque m x3}m?W
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拒付支票to stop payment of a cheque Zk]k1]u*5  
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提示要求付款to present for payment ulH0%`Fi  
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见票即付持票人payable to bearer EkRdpiLB  
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支付指定人payable to order 4)c+t"h  
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已过期||无效out of date||stale `aO.=:O_  
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请给出票人R/D||refer to drawer ?N4A9W 9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &nQRa?3,   
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文字与数字不一致words and figures differ "YuZ fL`bb  
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支票 +jc
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时间已过account closed Tc:sldtCk  
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更改处应加盖印章alterations require initials -dg}BM  
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时间已过effects not cleared l x7Kw%  
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停止付款payment stopped {&uT3*V1  
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支票毁损cheque mutilated >Z}@7$(7!~  
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汇款||寄钱to remit||to send money `%uK0qw"  
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寄票供取款||支票支付to send a cheque for payment 1XCmMZ  
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寄款人a remitter B9}E {)T?  
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收款人a remittee "tKNlHBu'  
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国外汇票foreign Bill C* a,<`
  
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国内汇票inland Bill ]Ym=+lgi  
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跟单汇票documentary bill Y_+ SA|s  
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空头汇票accommodation bill .wD>Gs{sH[  
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原始汇票original bill GoazH?%  
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改写||换新票据renewed bill hox < vr4  
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即期汇票sight bill||bill on demand D&-vq,c  
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…days after date||…days after date…日后付款 ?;_O 9  
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…months after date||…months after date…月后付款 qW3x{L$c  
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见票后…日付款…days after sight||…days sight :xtT )w  
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见票后…月付款…months after sight||…months sight i(Vm!Y82  
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同组票据set of bills S}b~_}  
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单张汇票sola of exchange||sole of exchange c})wD+1  
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远期汇票usance bill||bill at usance tH,sql)  
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长期汇票long bill 2LC w*eT{)  
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短期汇票short bill }
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逾期汇票overdue bill }^ ,q#'  
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宽限日期days of grace wPgDy   
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电汇telegraphic transfer （T.T） USFg
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邮汇postal order||postal note （Am.）||post office order||money order Pk:zfC?4  
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本票promissory note （P/N） O2lIlCL  
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押汇负责书||押汇保证书letter of hypothecation 37jQ'O U  
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副保||抵押品||付属担保物collateral security ]5)"gL%H`  

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担保书trust receipt||letter of indemnity |*fNH(8&H  
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承兑||认付acceptance LuL$v+`  
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单张承兑general acceptance &
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有条件承兑qualified acceptance bBG/gQ  
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附条件认付conditional acceptance P9s_2KOF  
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部分认付partial acceptance   \OA L Or