[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;]^aaQ+>  
会计报表statement of account 9bRUN<  
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往来帐目account current {/N8[?zML  
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现在往来帐||存款额current accout G(shZ=fq  
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销货帐account sales 7BqP3T=&_  
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共同计算帐项joint account ]oz>/\!  
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未决帐项outstanding account U6wy^!_X9  
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贷方帐项credit account||creditor account [g:cG  
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借方帐项debit account||debtor account 2h]CZD4  
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应付帐||应付未付帐account payable *qLk'<  
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应收帐||应收未收帐account receivable lfd-!(tXD  
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新交易||新帐new account =TzJgx  
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未决帐||老帐old account aR@+Qf  
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现金帐cash account xX{Zh;M&[  
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流水帐running account R^$EnrY(<  

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暂记帐||未定帐suspense account 7h41E#  
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过期帐||延滞帐overdue account||pastdue account FzCXA=m  
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杂项帐户sundry account 3fZoF`<a  
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详细帐单||明细表detail account q&NXF(  
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呆帐bad account =,qY\@fq  
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会计项目title of account H.]<fvP  
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会计薄||帐薄account-book z^4+Un  
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营业报告书||损益计算表account of budiness||business report t@+e#3P!  
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借贷细帐||交验帐account rendered @<4U &  
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明细帐account stated U
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与…银行开立一户头to open an account with <Zf
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与…银行建立交易to keep account with a?Y>hvI  
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继续记帐to keep account %=s2>vv9  
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与…有交易to have an account with !Zc #E,  
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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 *
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清洁帐目||与…停止交易to close ones account with dg+"G|nr  
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结帐to close an account OP_\V8=  
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清理未付款to ask an account||to demand an account j!0-3Y Kv  
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结清差额to balance the account with 5~#oQ&  
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清算to settle an account||to liquidate an account||to square an account c% ?@3d  
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审查帐目||监查帐目to audit an account 4JH^R^O<n  
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检查帐目to examine an account {9Q**U`w  
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转入A的帐户to charge the amount to As account UZ:z|a3  
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以计帐方式付款to pay on account ;1r|Bx
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代理某人||为某人on ones account||on account of one h`p=~u +  
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为自己计算||独立帐目on ones own account LGYg@DR  
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由某人收益并负风险on ones account and risk||for ones account and risk 2frwU~y  
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由某人负担for ones account||for account of one d^5x@E_Td  
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按某人指示||列入某人帐户by order and for account of one py%:,hi  
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列入5月份帐目for May account K}Q:L(SSr\  
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编入某中帐项下to pass to the account of||to place to the account of P9jSLM  
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寄出清算书to send in an account||to send in render an account 34J*<B[Njo  
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支票薄cheque book ?kF? ~\c  
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支票陈票人cheque drawer Io{BO.K*Y  
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持票人cheque holder Bc'Mj=>;  
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不记名支票cheque to bearer||bearer cheque hG272s2  
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记名支票||认人支票cheque to order 7/)0{B4U'  
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到期支票antedated cheque ZWKvz3W
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未到期支票postdated cheque % pAbk
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保付支票certified cheque ;Nd'GA+1;(  
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未获兑现支票，退票returned cheque VHvL:z  
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横线支票crossed cheque
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普通横线general crossing x{/-&`F  
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特别横线special crossing ! >/J]/4>  
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空白支票blank cheque b~(S;1NS'  
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失效支票，过期支票stale cheque c{qTVi5e  
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普通支票open cheque uO1^nK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Mky^X,r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9E|
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支票换现金||兑现to cash a cheque C:f^&4 3  
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清理票款to clear a cheque g4;|uK;  
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保证兑现to certify a cheque m}2hIhD9  
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填写支票数额to fill up a cheque _^!C4?2!  
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支票上划线to cross a cheque 0BAZWm  
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开发支票to make out a cheque M
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签发支票，开立支票to draw a cheque||to issue a cheque U8%IpI;  
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透支支票to overdraw a cheque #kJ8 qN  
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背书支票to endorse a cheque BL%&n*&  
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请付票款||清付票款to pay a cheque||to honour a cheque DYew6B-  
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支票退票to dishonour a cheque =Hj3o_g-  
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拒付支票to refuse a cheque IEfm>N-]  
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拒付支票to stop payment of a cheque ](IOn:MuDE  
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提示要求付款to present for payment $=C `V  
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见票即付持票人payable to bearer U/7jK40  
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支付指定人payable to order YT@H^=  
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已过期||无效out of date||stale %Wc$S]>i  
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请给出票人R/D||refer to drawer UG<<.1JL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mn\GLR.  
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文字与数字不一致words and figures differ *`tQX$F  
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支票 L-e6
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时间已过account closed wee5Nirw6  
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更改处应加盖印章alterations require initials a$ Ghb]  
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时间已过effects not cleared 4{" v  
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停止付款payment stopped )KYU[  
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支票毁损cheque mutilated ;S+"z;$m  
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汇款||寄钱to remit||to send money Zg >!5{T  
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寄票供取款||支票支付to send a cheque for payment R"QWap}  
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寄款人a remitter 0ac'<;9]zP  
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收款人a remittee XN'<H(G  
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国外汇票foreign Bill t$*CyYb{@  
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国内汇票inland Bill K_BF=C.k  
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跟单汇票documentary bill M{U7yE6*j*  
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空头汇票accommodation bill EeS VY  
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原始汇票original bill _gP-$&JC  
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改写||换新票据renewed bill ?rv5Z^D'  
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即期汇票sight bill||bill on demand 5TcirVO82  
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…days after date||…days after date…日后付款 R9V v*F]m@  
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…months after date||…months after date…月后付款 <YBA 7i  
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见票后…日付款…days after sight||…days sight X'h J&-[P  
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见票后…月付款…months after sight||…months sight dzPwlCC%-  
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同组票据set of bills 6@@J>S>  
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单张汇票sola of exchange||sole of exchange K\]e
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远期汇票usance bill||bill at usance ?1u2P$d  
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长期汇票long bill e$+?l~  
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短期汇票short bill HO(9
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逾期汇票overdue bill E#=slj@  
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宽限日期days of grace x!o>zT\  
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电汇telegraphic transfer （T.T） Qr4c':
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邮汇postal order||postal note （Am.）||post office order||money order Jn_; cN  
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本票promissory note （P/N） +8 avA:o  
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押汇负责书||押汇保证书letter of hypothecation 6jiz$x  
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副保||抵押品||付属担保物collateral security W`
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担保书trust receipt||letter of indemnity 0\*6UH  
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承兑||认付acceptance _-^Lr /`G!  
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单张承兑general acceptance |5 sI=?p&t  
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有条件承兑qualified acceptance $:R"IqDG  
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附条件认付conditional acceptance opK=Z  
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部分认付partial acceptance   6@T Ga%:G