[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。   V(_1q  
会计报表statement of account y(o)}m*0  
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往来帐目account current d{"-iw)t  
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现在往来帐||存款额current accout - 8p!,+Dk  
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销货帐account sales < cvh1~>(  
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共同计算帐项joint account DMM<,1  
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未决帐项outstanding account 3''Sx8p  
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贷方帐项credit account||creditor account gcU*rml  
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借方帐项debit account||debtor account ,~1"50 Hp@  
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应付帐||应付未付帐account payable `#N/]4(j  
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应收帐||应收未收帐account receivable ilA45
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新交易||新帐new account "8xAe0-4  
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未决帐||老帐old account S/nPK,^d2  
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现金帐cash account [9 W@<p  
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流水帐running account ,/42^|=Z6O  
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暂记帐||未定帐suspense account KdkA@>L!;  
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过期帐||延滞帐overdue account||pastdue account >f(?Mxh2  
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杂项帐户sundry account i"^>sk  
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详细帐单||明细表detail account . % RM8  
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呆帐bad account  is'V%q  
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会计项目title of account 2w 2Bc+#o  
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会计薄||帐薄account-book +iVEA(0&$  
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营业报告书||损益计算表account of budiness||business report .iXN~*+g  
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借贷细帐||交验帐account rendered iOE. .xA:  
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明细帐account stated rQ;w{8J\t  
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与…银行开立一户头to open an account with ^h(wi`i  
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与…银行建立交易to keep account with Knq9"k  
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继续记帐to keep account _(W@FS  
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与…有交易to have an account with 04a ^jjc  
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作成会计帐||有往来帐项to make out an account with c_lHj#A(l  
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清算||清理债务to make up an account #c"eff  
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清洁帐目||与…停止交易to close ones account with lu8G$EQI  
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结帐to close an account 1{}p_"s>  
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清理未付款to ask an account||to demand an account i"{O~
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结清差额to balance the account with }Zhe%M=}G  
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清算to settle an account||to liquidate an account||to square an account v.0qE}' |  
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审查帐目||监查帐目to audit an account ?h<4trYcv  
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检查帐目to examine an account V<ESjK8  
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转入A的帐户to charge the amount to As account $|4@Zx4vf  
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以计帐方式付款to pay on account A5l Cc b  
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代理某人||为某人on ones account||on account of one A FLtgoXn:  
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为自己计算||独立帐目on ones own account )p&g!qA  
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由某人收益并负风险on ones account and risk||for ones account and risk d^=BXCoC  
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由某人负担for ones account||for account of one ?%kgfw@)  
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按某人指示||列入某人帐户by order and for account of one g[xoS\d  
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列入5月份帐目for May account "2%z;!U1  
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编入某中帐项下to pass to the account of||to place to the account of *,u3Wm|7  
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寄出清算书to send in an account||to send in render an account U32$9"  
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支票薄cheque book bWyimr&B  
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支票陈票人cheque drawer ]2zM~  
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持票人cheque holder KpN]9d   
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不记名支票cheque to bearer||bearer cheque A%w9Da?B  
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记名支票||认人支票cheque to order (Y py}  
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到期支票antedated cheque C-pR$WM:HN  
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未到期支票postdated cheque RO3LZBL  
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保付支票certified cheque  }$oS/bo  
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未获兑现支票，退票returned cheque =gF035  
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横线支票crossed cheque ):N#X<b':  
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普通横线general crossing y;o - @]  
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特别横线special crossing H*]Vs=1  

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空白支票blank cheque %OoH<\w w  
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失效支票，过期支票stale cheque DN:| s+Lz  
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普通支票open cheque J0V m&TY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y. J!]|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nA0%M1a  
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支票换现金||兑现to cash a cheque &]YyV.
 
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清理票款to clear a cheque (rFiHv5  
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保证兑现to certify a cheque f I=G>[  
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填写支票数额to fill up a cheque PP{9Y Vr  
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支票上划线to cross a cheque T^Ia^B-%}g  
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开发支票to make out a cheque Y_Fn)(  
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签发支票，开立支票to draw a cheque||to issue a cheque =s!0EwDH3  
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透支支票to overdraw a cheque Ea S[W?u}  
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背书支票to endorse a cheque +z nlf-  
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请付票款||清付票款to pay a cheque||to honour a cheque kr+p&|.  
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支票退票to dishonour a cheque FWJ**J  
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拒付支票to refuse a cheque -_nQn  
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拒付支票to stop payment of a cheque F}{%*EJ  
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提示要求付款to present for payment ,93Uji[l  
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见票即付持票人payable to bearer i*/i"W<  
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支付指定人payable to order  7q yPI  
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已过期||无效out of date||stale ?D.+D(  
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请给出票人R/D||refer to drawer %4m Nk}tyH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fY9+m}$S$  
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文字与数字不一致words and figures differ |\Jnr3)  
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支票 s0dP3tz>  
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时间已过account closed ?d3K:|g  

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更改处应加盖印章alterations require initials uQvTir*e  
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时间已过effects not cleared Lbrl CB+  
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停止付款payment stopped i'li;xUhZ  
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支票毁损cheque mutilated &Tt7VYJfIV  
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汇款||寄钱to remit||to send money x t-s"
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寄票供取款||支票支付to send a cheque for payment >hNSEWMY`  
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寄款人a remitter ):PN0 .H8  
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收款人a remittee }&=l )\e  
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国外汇票foreign Bill TNqL ')f  
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国内汇票inland Bill O~qRHYv  
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跟单汇票documentary bill <lFHmi$qt{  
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空头汇票accommodation bill CrI<rD%'  
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原始汇票original bill L;:PeYPL  
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改写||换新票据renewed bill @Dsw. @/  
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即期汇票sight bill||bill on demand !QVhP+l'H  
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…days after date||…days after date…日后付款 ' yH  
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…months after date||…months after date…月后付款 tb?TPd-OY  
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见票后…日付款…days after sight||…days sight |s/Kb]t  
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见票后…月付款…months after sight||…months sight " TCJT390  
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同组票据set of bills ~c v|,  
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单张汇票sola of exchange||sole of exchange 91 R7Rrne  
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远期汇票usance bill||bill at usance Ge=6l0  
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长期汇票long bill D@X"1X!F`G  
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短期汇票short bill >P(.yQ8&kL  
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逾期汇票overdue bill GNHXtu6  
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宽限日期days of grace ]4c*Nh% 8  
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电汇telegraphic transfer （T.T） 30w(uF  
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邮汇postal order||postal note （Am.）||post office order||money order x/]G"?Uix  
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本票promissory note （P/N） Z8h;3Ek  
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押汇负责书||押汇保证书letter of hypothecation &<&eKq  
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副保||抵押品||付属担保物collateral security ae3 Gn}tf  
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担保书trust receipt||letter of indemnity mbhh  
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承兑||认付acceptance vfDX~_N  
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单张承兑general acceptance Y*jkUQ  
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有条件承兑qualified acceptance =yJc pj  
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附条件认付conditional acceptance 9O&MsTmg$  
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部分认付partial acceptance   ?*q-u9s9