[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。   ?KfV>.()  
会计报表statement of account 5}t}Wc8  
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往来帐目account current 9Iod[ x  
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现在往来帐||存款额current accout tZ]/?+1G  
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销货帐account sales .3.oan*i  
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共同计算帐项joint account ;:l\_b'Z}  
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未决帐项outstanding account *h>KeIB;  
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贷方帐项credit account||creditor account 
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable *L3>:],7  
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应收帐||应收未收帐account receivable OXs-gC{b  
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新交易||新帐new account VE<&0d<  
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未决帐||老帐old account w34& m  
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现金帐cash account RY(\
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流水帐running account a+TlZE>8  
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暂记帐||未定帐suspense account 4,!S?:7  
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过期帐||延滞帐overdue account||pastdue account !}D!_z,)u  
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杂项帐户sundry account #-ioLt%  
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详细帐单||明细表detail account ~N+bD  
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呆帐bad account T#.5F7$u  
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会计项目title of account $= '_$wG 8  
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会计薄||帐薄account-book M^\#(0^2@  
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营业报告书||损益计算表account of budiness||business report ~7Ey9wRkD  
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借贷细帐||交验帐account rendered opQ%!["N  
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明细帐account stated 12\h| S~  
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与…银行开立一户头to open an account with #<V/lPz+  
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与…银行建立交易to keep account with @!0@f'}e  
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继续记帐to keep account H]V@Q~?e  
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与…有交易to have an account with -lr)z= })  
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作成会计帐||有往来帐项to make out an account with xSFY8  
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清算||清理债务to make up an account 3+mC96wN  
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清洁帐目||与…停止交易to close ones account with M>+FIb(  
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结帐to close an account kwRXNE(k]_  
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清理未付款to ask an account||to demand an account >e y.7YG  
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结清差额to balance the account with 4fPbwiKj  
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清算to settle an account||to liquidate an account||to square an account H)&6I
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审查帐目||监查帐目to audit an account Q2sX7 cE  
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检查帐目to examine an account aBk~/  
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转入A的帐户to charge the amount to As account MW|Qop[  
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以计帐方式付款to pay on account }t!,{ZryE1  
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代理某人||为某人on ones account||on account of one $ 2'AY  
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为自己计算||独立帐目on ones own account .]+Z<5Fo  
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由某人收益并负风险on ones account and risk||for ones account and risk icW?a9b&  
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由某人负担for ones account||for account of one 5:(uD3]  
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按某人指示||列入某人帐户by order and for account of one jbx@ty  
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列入5月份帐目for May account eqz#KN`n#  
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编入某中帐项下to pass to the account of||to place to the account of J6Uo+0S  
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寄出清算书to send in an account||to send in render an account g:0-`,[  
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支票薄cheque book ZuIr=`"j  
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支票陈票人cheque drawer  QDCu  
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持票人cheque holder [@"~'fu0  
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不记名支票cheque to bearer||bearer cheque Ua^#.K  
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记名支票||认人支票cheque to order W]E6<y'  
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到期支票antedated cheque V8`o71p  
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未到期支票postdated cheque AD_RU_a9  
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保付支票certified cheque +]I7]  
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未获兑现支票，退票returned cheque N!R>L{H>  
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横线支票crossed cheque _P6e%O8C#  
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普通横线general crossing bCWSh~  
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特别横线special crossing IM-O<T6r[N  
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空白支票blank cheque ^{f^%)X  
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失效支票，过期支票stale cheque ft |W  
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普通支票open cheque Rr>nka)U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !2YvG%t^6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *@;Pns]L-  
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支票换现金||兑现to cash a cheque Whd.AaD\  
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清理票款to clear a cheque yRd[$p  
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保证兑现to certify a cheque <V} ec1  
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填写支票数额to fill up a cheque Pp{Re|.  
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支票上划线to cross a cheque &9j*Y  
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开发支票to make out a cheque g"}j  
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签发支票，开立支票to draw a cheque||to issue a cheque %]"eN{Uvn  
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透支支票to overdraw a cheque ]H {g/C{j  
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背书支票to endorse a cheque }5b ,u6  
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请付票款||清付票款to pay a cheque||to honour a cheque ->9waXRDz)  
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支票退票to dishonour a cheque ^ }kqAmr  
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拒付支票to refuse a cheque uY;7&Lw y1  
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拒付支票to stop payment of a cheque M`D`-vv  
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提示要求付款to present for payment 4(mRLr%l@`  
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见票即付持票人payable to bearer pP)> x*1  
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支付指定人payable to order
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已过期||无效out of date||stale tGwQUn  

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请给出票人R/D||refer to drawer WNp-V02l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )YPut.  
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文字与数字不一致words and figures differ rPx:o}&<  
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支票 -&0HAtc  
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时间已过account closed evE$$# 6R  
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更改处应加盖印章alterations require initials >U62vX"  
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时间已过effects not cleared ;|D8"D6]  
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停止付款payment stopped gVN&?`k*?  
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支票毁损cheque mutilated I`[s(C>3 @  
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汇款||寄钱to remit||to send money QmY1Bn?s  
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寄票供取款||支票支付to send a cheque for payment ]oE:p  
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寄款人a remitter `t Zw(Z=h  
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收款人a remittee $LJCup,1"  
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国外汇票foreign Bill )/4U]c{-  
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国内汇票inland Bill lArDOFl]x  
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跟单汇票documentary bill JB(P-Y#yyA  
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空头汇票accommodation bill i~;Yrc%AEX  
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原始汇票original bill M$+2f.(>k)  
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改写||换新票据renewed bill drEND`,@6|  
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即期汇票sight bill||bill on demand &~a/Upz0]_  
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…days after date||…days after date…日后付款 m9m]q&hx  
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…months after date||…months after date…月后付款 ju%t'u\'  
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见票后…日付款…days after sight||…days sight Nw|m"VLb  
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见票后…月付款…months after sight||…months sight `1qM S q  
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同组票据set of bills ECF \/12  
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单张汇票sola of exchange||sole of exchange pu9u b.  
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远期汇票usance bill||bill at usance ZJeTx.Gi6  
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长期汇票long bill dJYQdo^X  
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短期汇票short bill !;ipLC;e}  
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逾期汇票overdue bill >:yU bo)  
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宽限日期days of grace g0 NSy3t  
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电汇telegraphic transfer （T.T） GI40Ztms  
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邮汇postal order||postal note （Am.）||post office order||money order x!@P|c1nKC  
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本票promissory note （P/N） MU/3**zoW  
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押汇负责书||押汇保证书letter of hypothecation |#6))Dh  
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副保||抵押品||付属担保物collateral security #=* y7w  
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担保书trust receipt||letter of indemnity Z
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承兑||认付acceptance n,E=eNc  
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单张承兑general acceptance rL=_z^.P  
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有条件承兑qualified acceptance !PIpvx{aX  
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附条件认付conditional acceptance j$z<
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部分认付partial acceptance   %di]1vQ