[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。   28X)s!W'  
会计报表statement of account X/5tZ@  
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往来帐目account current |[!xLqG  
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现在往来帐||存款额current accout ^
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销货帐account sales + 6r@HK`,t  
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共同计算帐项joint account 2Y 6/,W  
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未决帐项outstanding account
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贷方帐项credit account||creditor account '|Q=J)  
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借方帐项debit account||debtor account %5F=!(w  
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应付帐||应付未付帐account payable D*D83z OzN  
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应收帐||应收未收帐account receivable 3%<ia$  
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新交易||新帐new account 7;|6g8=  
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未决帐||老帐old account ?`FI!3j  
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现金帐cash account 9^ mrsj  
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流水帐running account hrcR"OZ~X  
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暂记帐||未定帐suspense account Itz_;+I.Mp  
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过期帐||延滞帐overdue account||pastdue account "F%cn@l  
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杂项帐户sundry account ND21;  
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详细帐单||明细表detail account X.T.^}=  
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呆帐bad account umls=iz  
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会计项目title of account >nl*aN  

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会计薄||帐薄account-book -4hX-  
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营业报告书||损益计算表account of budiness||business report I{1w8m4O6  
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借贷细帐||交验帐account rendered ]Fjz+CGg  

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明细帐account stated JBjz2$ZM  
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与…银行开立一户头to open an account with !-\*rdE{9  
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与…银行建立交易to keep account with M)3h 4yQ  
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继续记帐to keep account dd$\Q  
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与…有交易to have an account with o*dhks[  
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作成会计帐||有往来帐项to make out an account with G-} zkax  
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清算||清理债务to make up an account I#9K/

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清洁帐目||与…停止交易to close ones account with *W i(%  
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结帐to close an account (T`x-wTl  
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清理未付款to ask an account||to demand an account -8TJ~t%w4  
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结清差额to balance the account with Zi|'lHr  
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清算to settle an account||to liquidate an account||to square an account h3JIiwv0!  
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审查帐目||监查帐目to audit an account Ou,B3kuQ+  
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检查帐目to examine an account eBBh/=Zc  
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转入A的帐户to charge the amount to As account I-+D+ DhRx  
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以计帐方式付款to pay on account TrHBbyqk  
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代理某人||为某人on ones account||on account of one Y}F+4  
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为自己计算||独立帐目on ones own account 9#pl BtQ**  
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由某人收益并负风险on ones account and risk||for ones account and risk bC"#.e  
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由某人负担for ones account||for account of one 9I.="b=J)  
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按某人指示||列入某人帐户by order and for account of one =Ermh7,  
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列入5月份帐目for May account 8<IOX  
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编入某中帐项下to pass to the account of||to place to the account of p?5`+Z  
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寄出清算书to send in an account||to send in render an account [ tmJ6^s  
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支票薄cheque book !a4pKN`qLY  
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支票陈票人cheque drawer  ;-U:t4  
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持票人cheque holder Smg,1,=  
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不记名支票cheque to bearer||bearer cheque c00a;=ji  
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记名支票||认人支票cheque to order yv]/A<gP+  
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到期支票antedated cheque I}$Y[Jve  
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未到期支票postdated cheque /oE@F178  
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保付支票certified cheque Z[Uz~W6M]  
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未获兑现支票，退票returned cheque S0,p:Wey  
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横线支票crossed cheque iO>2#p8$NR  
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普通横线general crossing o
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特别横线special crossing oj;Rh!O  
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空白支票blank cheque >01&3-r  
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失效支票，过期支票stale cheque N/4`afiV.  
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普通支票open cheque XFUlV;ek  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [z'PdYQR/{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9nu!|reS  
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支票换现金||兑现to cash a cheque 7_xQa$U[  
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清理票款to clear a cheque 0<d9al|J  
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保证兑现to certify a cheque He @d~9M  
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填写支票数额to fill up a cheque Kx==vq%39  
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支票上划线to cross a cheque jrJ!A(<)  
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开发支票to make out a cheque fhp\of/@ R  
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签发支票，开立支票to draw a cheque||to issue a cheque S<fSoU+RJ  
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透支支票to overdraw a cheque ^k{b8-)W<  
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背书支票to endorse a cheque noI>Fw<V  
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请付票款||清付票款to pay a cheque||to honour a cheque 9vX~gh{]~  
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支票退票to dishonour a cheque FL
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拒付支票to refuse a cheque <cig^B{nX  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment cl,\N\  
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见票即付持票人payable to bearer L'A9TW2  
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支付指定人payable to order <A~a|A-QFR  
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已过期||无效out of date||stale r%=}e++^%  
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请给出票人R/D||refer to drawer Z(h.)$yH*=  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A.YXK%A%  
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文字与数字不一致words and figures differ vw  
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支票 ](@HPAG]  
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时间已过account closed 4it^-M  
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更改处应加盖印章alterations require initials |d)*,O4s  
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时间已过effects not cleared 7B@1[  
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停止付款payment stopped WeiDg,]e$b  
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支票毁损cheque mutilated )Vf!U "  
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汇款||寄钱to remit||to send money x>!bvZ2  
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寄票供取款||支票支付to send a cheque for payment PP-U.  
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寄款人a remitter q@=3`yQ  
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收款人a remittee +ktubJ@Qgj  
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国外汇票foreign Bill HT%'dZ1  
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国内汇票inland Bill fNk0&M  
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跟单汇票documentary bill Dq[Z0"8  
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空头汇票accommodation bill 5ktFL<^5T  
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原始汇票original bill %?X6TAtH  
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改写||换新票据renewed bill z'01V8e  

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即期汇票sight bill||bill on demand lBzfBmEB  
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…days after date||…days after date…日后付款 $1y8X K7r  
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…months after date||…months after date…月后付款 ]^53Qbrv  
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见票后…日付款…days after sight||…days sight 4Mr Uo9L$s  
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见票后…月付款…months after sight||…months sight 88KQ) NU  
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同组票据set of bills WK5B8u*<  
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单张汇票sola of exchange||sole of exchange K;ocs?rk/  
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远期汇票usance bill||bill at usance I;9C":'#  
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长期汇票long bill _jb&=f8  
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短期汇票short bill mNlbiB  
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逾期汇票overdue bill N;a'`l  
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宽限日期days of grace nErr&{C  
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电汇telegraphic transfer （T.T） N cp   
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邮汇postal order||postal note （Am.）||post office order||money order NiMsAI@j  
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本票promissory note （P/N） Cj=_WWo  
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押汇负责书||押汇保证书letter of hypothecation Re s4;C  
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副保||抵押品||付属担保物collateral security wD/jN:  
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担保书trust receipt||letter of indemnity IgRi(q^b-  
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承兑||认付acceptance fCZ"0P3(  
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单张承兑general acceptance 1<cx!=w'  
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有条件承兑qualified acceptance RN}joKV  
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附条件认付conditional acceptance  6@"E*-z$  
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部分认付partial acceptance   @ 'c(q=K;