[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。   .O3i"X]  
会计报表statement of account MH?|>6  
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往来帐目account current %TPnC'2  
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现在往来帐||存款额current accout +AtZltM i  
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销货帐account sales H-nk\ K<|  
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共同计算帐项joint account &%>l9~F'~  
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未决帐项outstanding account !Jh-v  
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贷方帐项credit account||creditor account B$ +YK%I  
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借方帐项debit account||debtor account !Q*.Dw()[  
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应付帐||应付未付帐account payable oR[,?qu@f  
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应收帐||应收未收帐account receivable hW~,Uqy  
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新交易||新帐new account WQ\'z?P  
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未决帐||老帐old account qy`@\)S/5  
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现金帐cash account czi$&(N0w$  
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流水帐running account p Z/x,b#.  
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暂记帐||未定帐suspense account #|v\UJ:Pf/  
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过期帐||延滞帐overdue account||pastdue account _k\*4K8L  
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杂项帐户sundry account k:Da+w_'1  
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详细帐单||明细表detail account jX-v9eaA  
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呆帐bad account &?" (al?  
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会计项目title of account w= |).qQ]  
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会计薄||帐薄account-book m=jxTZK  
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营业报告书||损益计算表account of budiness||business report |Gx-c ,{{  
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借贷细帐||交验帐account rendered $bIVD  
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明细帐account stated \b95CU  
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与…银行开立一户头to open an account with &<2~7?$!  
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与…银行建立交易to keep account with v^1_'PAXu  
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继续记帐to keep account Yj)H!Cp.xD  
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与…有交易to have an account with !LB#K?I  
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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 V<:scLm#OF  
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清洁帐目||与…停止交易to close ones account with qp$Td<'Y  
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结帐to close an account <*k]Aa3y  
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清理未付款to ask an account||to demand an account j`tBki:  
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结清差额to balance the account with .rp
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清算to settle an account||to liquidate an account||to square an account #$k6OlK-r"  
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审查帐目||监查帐目to audit an account {Aq2}sRl{  
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检查帐目to examine an account 5}-e9U  
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转入A的帐户to charge the amount to As account wP-BaB$_  
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以计帐方式付款to pay on account ;<^t)8E  
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代理某人||为某人on ones account||on account of one M$L ;-T  
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为自己计算||独立帐目on ones own account (c3%rM m]  
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由某人收益并负风险on ones account and risk||for ones account and risk qC|$0  
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由某人负担for ones account||for account of one |-vc/t2k>T  
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按某人指示||列入某人帐户by order and for account of one @ckOLtxE>  
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列入5月份帐目for May account OsSGVk #Qh  
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编入某中帐项下to pass to the account of||to place to the account of IJnh@?BC  
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寄出清算书to send in an account||to send in render an account 3B+ F'k&#  
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支票薄cheque book OvFWX%uY  
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支票陈票人cheque drawer Td6G u"  
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持票人cheque holder BAQ;.N4  
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不记名支票cheque to bearer||bearer cheque #c2InwZV  
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记名支票||认人支票cheque to order HDTdOG)  
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到期支票antedated cheque 4Pm
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未到期支票postdated cheque Rlq6I?S+  
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保付支票certified cheque =XT'D@q~W  
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未获兑现支票，退票returned cheque bhFAt1h  
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横线支票crossed cheque vG
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普通横线general crossing ,yC-QFQE  
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特别横线special crossing mndUQN_Gb  
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空白支票blank cheque `R}D@  
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失效支票，过期支票stale cheque !n`ogzOh  
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普通支票open cheque PAe2hJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;z9(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y*M
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支票换现金||兑现to cash a cheque Ru?Ue4W^b  
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清理票款to clear a cheque /$hfd?L  
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保证兑现to certify a cheque 1Tn!.E *  
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填写支票数额to fill up a cheque /Q"nQSG  
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支票上划线to cross a cheque ]lF'o&v]  
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开发支票to make out a cheque ( $3j  
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签发支票，开立支票to draw a cheque||to issue a cheque w\Q3h`.  
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透支支票to overdraw a cheque pFSVSSQRV|  
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背书支票to endorse a cheque Ms(;B*  
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请付票款||清付票款to pay a cheque||to honour a cheque 0 +8ThZ?
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支票退票to dishonour a cheque UL [4sv6\9  
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拒付支票to refuse a cheque )+ Wr- Yay  
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拒付支票to stop payment of a cheque -baGr;,Cu  
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提示要求付款to present for payment $7)O&T*q'  
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见票即付持票人payable to bearer |gxU;"2`5~  
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支付指定人payable to order B0q![  
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已过期||无效out of date||stale u{H,i(mx?  
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请给出票人R/D||refer to drawer NFLmM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W%Rh2l  
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文字与数字不一致words and figures differ ^#3$C?d  
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支票 XN=<s;U
 
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时间已过account closed ;S?1E
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更改处应加盖印章alterations require initials j&T/.]dX&  
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时间已过effects not cleared j~Gu;%tq  
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停止付款payment stopped /WHhwMc!  
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支票毁损cheque mutilated B.P64"w  
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汇款||寄钱to remit||to send money 2WUBJ-qnuT  
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寄票供取款||支票支付to send a cheque for payment 0a'@J~v!  
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寄款人a remitter q!ZmF1sU  
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收款人a remittee ]@8=e'V  
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国外汇票foreign Bill c''O+,L1+  
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国内汇票inland Bill F Qk;  
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跟单汇票documentary bill nb|MHtPX  
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空头汇票accommodation bill ]Aluk|"`U  
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原始汇票original bill _0f[.vN  
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改写||换新票据renewed bill +]e4c;`ko}  
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即期汇票sight bill||bill on demand xD#/@E1'Y  
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…days after date||…days after date…日后付款 37[C^R!1c  
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…months after date||…months after date…月后付款 <?g{Rn  
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见票后…日付款…days after sight||…days sight #.=' dSj  
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见票后…月付款…months after sight||…months sight \'KzSkC8  
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同组票据set of bills X<{m;T `  
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单张汇票sola of exchange||sole of exchange 5 9vGLN!L  
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远期汇票usance bill||bill at usance WDZi @9X_  
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长期汇票long bill >']H)c'2  
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短期汇票short bill _6' g]4  
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逾期汇票overdue bill 8\9EDgT  
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宽限日期days of grace cjXwOk1:s  
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电汇telegraphic transfer （T.T） 9?8`"v  
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邮汇postal order||postal note （Am.）||post office order||money order dc)G k  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation &; \v_5N6  
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副保||抵押品||付属担保物collateral security Ie"R,,c   
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担保书trust receipt||letter of indemnity _LNPB$P  
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承兑||认付acceptance (Y([^N q  
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单张承兑general acceptance 16|S 0 )  
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有条件承兑qualified acceptance YHYB.H)  
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附条件认付conditional acceptance 1 1CJT  
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部分认付partial acceptance   $x;h[,y