[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。   8cURYg6v  
会计报表statement of account u4 ~.[3E*  
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往来帐目account current -q&,7'V  
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现在往来帐||存款额current accout ogJ';i/o  
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销货帐account sales \zOsq5}  
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共同计算帐项joint account u0qTP]  
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未决帐项outstanding account K;>9K'n  
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贷方帐项credit account||creditor account n_wF_K\h  
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借方帐项debit account||debtor account  %CUwD  
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应付帐||应付未付帐account payable QcjsQTAbk  
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应收帐||应收未收帐account receivable a^Q ?K\c4N  
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新交易||新帐new account SQ'%a-Mct  
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未决帐||老帐old account _@g\.7@0G  
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现金帐cash account Z&7Yl(|  
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流水帐running account ,jl4 W+s  
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暂记帐||未定帐suspense account C^: {y  
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过期帐||延滞帐overdue account||pastdue account  %MEWw  
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杂项帐户sundry account }FX:sa?5  
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详细帐单||明细表detail account xlh<}Vtp  
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呆帐bad account ~D`  
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会计项目title of account iRM ?_
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会计薄||帐薄account-book kovJ
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营业报告书||损益计算表account of budiness||business report x1"8K  
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借贷细帐||交验帐account rendered ):n'B` f}z  
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明细帐account stated IBW-[lr7  
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与…银行开立一户头to open an account with >D_)z/v?"  
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与…银行建立交易to keep account with q#"lnc<S  

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继续记帐to keep account &gI*[5v  
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与…有交易to have an account with H;+98AIy`  
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作成会计帐||有往来帐项to make out an account with ?/(
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清算||清理债务to make up an account 'CRjd~L  
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清洁帐目||与…停止交易to close ones account with v7f[$s$m  
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结帐to close an account w,X J8+B  
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清理未付款to ask an account||to demand an account /sqfw,h@  
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结清差额to balance the account with iaQFVROu  
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清算to settle an account||to liquidate an account||to square an account ;)ERxMun  
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审查帐目||监查帐目to audit an account r>rL[`p(2  
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检查帐目to examine an account @}'?o_/C  
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转入A的帐户to charge the amount to As account ghk"XJ|  
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以计帐方式付款to pay on account 6 I43a1[s  
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代理某人||为某人on ones account||on account of one Z'd]
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为自己计算||独立帐目on ones own account ,,?XGx  
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由某人收益并负风险on ones account and risk||for ones account and risk -)DxF<8B  
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由某人负担for ones account||for account of one Z,>owoP4  
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按某人指示||列入某人帐户by order and for account of one O_*tDq,e  
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列入5月份帐目for May account O1oh,~W  
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编入某中帐项下to pass to the account of||to place to the account of p`'3
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寄出清算书to send in an account||to send in render an account Ls &-8  
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支票薄cheque book 0aYoc-( A  
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支票陈票人cheque drawer Yr>7c1FZi  
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持票人cheque holder B06W(y,3Q>  
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不记名支票cheque to bearer||bearer cheque 7<LCX{Uw  
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记名支票||认人支票cheque to order 2 yRUw  
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到期支票antedated cheque +O7GgySx  
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未到期支票postdated cheque  bDq<]h_7  
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保付支票certified cheque aoGns46Y  
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未获兑现支票，退票returned cheque 9x#Tj/5%  

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横线支票crossed cheque 6U1_Wk?  
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普通横线general crossing m1RjD$fM
 
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特别横线special crossing hwSxdT6  
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空白支票blank cheque EfX,0NqT  
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失效支票，过期支票stale cheque y]
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普通支票open cheque p\tA&>3-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 72= 4#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -~ Dn^B1^  
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支票换现金||兑现to cash a cheque '_" S/X+v  
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清理票款to clear a cheque _Bh
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保证兑现to certify a cheque d26#0Gt-4i  
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填写支票数额to fill up a cheque '~xiD?:  
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支票上划线to cross a cheque bUc++M
 
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开发支票to make out a cheque LftzW{>gI"  
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签发支票，开立支票to draw a cheque||to issue a cheque UFeQ%oRa8  
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透支支票to overdraw a cheque h O(A_Bw  
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背书支票to endorse a cheque Srrzj-9^)K  
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请付票款||清付票款to pay a cheque||to honour a cheque vH6.;j'^  
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支票退票to dishonour a cheque `r0MQkk  
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拒付支票to refuse a cheque P} Y .  
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拒付支票to stop payment of a cheque B8zc#0!1  
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提示要求付款to present for payment 9\%`/tJM  
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见票即付持票人payable to bearer ,6x>gcR  
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支付指定人payable to order iT</  
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已过期||无效out of date||stale &c y<"y  
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请给出票人R/D||refer to drawer ) &ucX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o>HGfr,N  
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文字与数字不一致words and figures differ a&B@F]+  
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支票 ,Eo\(j2F.  
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时间已过account closed G'{&*]Z\:  
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更改处应加盖印章alterations require initials ,vuC0
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时间已过effects not cleared ]^<\a=U  
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停止付款payment stopped _!9I  f  
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支票毁损cheque mutilated otQ G6  
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汇款||寄钱to remit||to send money BqtN=  
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寄票供取款||支票支付to send a cheque for payment kkXe=f%  
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寄款人a remitter :0Fc E,1  
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收款人a remittee ( geV(zT  
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国外汇票foreign Bill !(y(6u#  
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国内汇票inland Bill ,_K:DSiB  
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跟单汇票documentary bill xM/WS':V  
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空头汇票accommodation bill ,I:[-|Q  
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原始汇票original bill kRH D{6mol  
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改写||换新票据renewed bill rw75(Lp{  
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即期汇票sight bill||bill on demand jRxzZt4  
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…days after date||…days after date…日后付款 l>)+HoD  
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…months after date||…months after date…月后付款 =q[ynZ8O\w  
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见票后…日付款…days after sight||…days sight B9'2$s+Z;  
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见票后…月付款…months after sight||…months sight ~u r}6T  
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同组票据set of bills \*c=b
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单张汇票sola of exchange||sole of exchange $C8s  
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远期汇票usance bill||bill at usance >,f5 5  
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长期汇票long bill /1r{z1pv\  
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短期汇票short bill l#]+I YD  
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逾期汇票overdue bill TH+TcYqO  
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宽限日期days of grace  Sbj{)  
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电汇telegraphic transfer （T.T） ] .c$(.  
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邮汇postal order||postal note （Am.）||post office order||money order >P2QL>P  
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本票promissory note （P/N） &I/C^/F&  
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押汇负责书||押汇保证书letter of hypothecation g+=f=5I3  
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副保||抵押品||付属担保物collateral security I@q4D1g  
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担保书trust receipt||letter of indemnity pbqJtBBDDS  
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承兑||认付acceptance ra{HlB{  
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单张承兑general acceptance "C]_pWk  
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有条件承兑qualified acceptance ffh3okyW0  
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附条件认付conditional acceptance ](^BQc  
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部分认付partial acceptance   19^B610