[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。   YO$D-  
会计报表statement of account 1P*hC<  
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往来帐目account current }cr'o"4  
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现在往来帐||存款额current accout j~G(7t  
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销货帐account sales Z$JJ0X  
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共同计算帐项joint account CV.|~K0O  
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未决帐项outstanding account  }o*A>le  
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贷方帐项credit account||creditor account $R/@8qnP W  
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借方帐项debit account||debtor account <1l%|   
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应付帐||应付未付帐account payable  pE)NSZ  
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应收帐||应收未收帐account receivable ,<t.Iz%  
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新交易||新帐new account AAlc %d/9  
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未决帐||老帐old account "dX~J3$  
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现金帐cash account 5MB`yRVv  
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流水帐running account >,{sFc  
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暂记帐||未定帐suspense account FpRYffT 9u  
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过期帐||延滞帐overdue account||pastdue account *#XZ*Ga  
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杂项帐户sundry account 4f[%Bb  
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详细帐单||明细表detail account XGx[Ny_A2  
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呆帐bad account q*3OWr  
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会计项目title of account Jp=fLo 9  
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会计薄||帐薄account-book !{lH*  
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营业报告书||损益计算表account of budiness||business report p\w<~pN[  
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借贷细帐||交验帐account rendered arYq$~U  
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明细帐account stated w>%@Ug["  
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与…银行开立一户头to open an account with UHZuH?|@  
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与…银行建立交易to keep account with X;I9\Cp]!  

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继续记帐to keep account %k!CjW3  
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与…有交易to have an account with UkL1h7}a\  
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作成会计帐||有往来帐项to make out an account with n Nt28n@  
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清算||清理债务to make up an account 23}` e  
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清洁帐目||与…停止交易to close ones account with _ \D%  
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结帐to close an account #<*Vc6pC  
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清理未付款to ask an account||to demand an account Yuvi{ 0  
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结清差额to balance the account with `'YX>u/  
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清算to settle an account||to liquidate an account||to square an account I?e5h@uE  
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审查帐目||监查帐目to audit an account yXJhOCa  
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检查帐目to examine an account P'W} ]mCD  
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转入A的帐户to charge the amount to As account +:MSY p  
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以计帐方式付款to pay on account t>j_C{X1(  
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代理某人||为某人on ones account||on account of one _7Y h[I4  
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为自己计算||独立帐目on ones own account ?@64gdl wq  
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由某人收益并负风险on ones account and risk||for ones account and risk &YhAB\Rw  
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由某人负担for ones account||for account of one SuE~Wb5&  
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按某人指示||列入某人帐户by order and for account of one L}Z.FqJ  
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列入5月份帐目for May account #6 M]tr  
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编入某中帐项下to pass to the account of||to place to the account of h
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寄出清算书to send in an account||to send in render an account z/7q
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支票薄cheque book aV;|2}q "  
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支票陈票人cheque drawer C,|&  
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持票人cheque holder >y%H2][  
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不记名支票cheque to bearer||bearer cheque +gl\l?>sr  
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记名支票||认人支票cheque to order z"@^'{.l  
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到期支票antedated cheque -]3K#M)s  
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未到期支票postdated cheque YidcVlOsO  
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保付支票certified cheque Q 3WD!Z8y  
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未获兑现支票，退票returned cheque M;A_'h?Z  
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横线支票crossed cheque _c>iux;  
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普通横线general crossing "L>'X22ed  
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特别横线special crossing 8xy8/UBIk0  
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空白支票blank cheque +wi=IrRr  
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失效支票，过期支票stale cheque x`6MAZ  
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普通支票open cheque LL<xyg
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %lCZ7z2o  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZTR9e\F  
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支票换现金||兑现to cash a cheque eB0exPz%  
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清理票款to clear a cheque oc1BOW z  
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保证兑现to certify a cheque 3=enk0$  
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填写支票数额to fill up a cheque TOwq r T/  
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支票上划线to cross a cheque yGR{-YwU!  
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开发支票to make out a cheque /1OCK=  
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签发支票，开立支票to draw a cheque||to issue a cheque P&0eu  
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透支支票to overdraw a cheque "3RFyi  

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背书支票to endorse a cheque R XCn;nM4  
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请付票款||清付票款to pay a cheque||to honour a cheque sF{~7IB  
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支票退票to dishonour a cheque %7ngAIg  
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拒付支票to refuse a cheque p@jw)xI  
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拒付支票to stop payment of a cheque %#2 $B+  
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提示要求付款to present for payment g<Z :`00|  
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见票即付持票人payable to bearer 0GUJc}fgvN  
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支付指定人payable to order HPphTu}`  
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已过期||无效out of date||stale W\l&
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请给出票人R/D||refer to drawer IAO5li3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z!g6uV+.5  
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文字与数字不一致words and figures differ ?F05BS#)X  
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支票 <q7o"NI6FZ  
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时间已过account closed 4kL6aSqT  
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更改处应加盖印章alterations require initials %M96m  
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时间已过effects not cleared 5M>h[Q"R  
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停止付款payment stopped Z1,rN#p9  
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支票毁损cheque mutilated iDDJJ>F26  
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汇款||寄钱to remit||to send money ejd_ 85$  
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寄票供取款||支票支付to send a cheque for payment $q\"d?n  
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寄款人a remitter X
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收款人a remittee \lg ^rfj  
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国外汇票foreign Bill ku,{NY f^Y  
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国内汇票inland Bill ?pIELezfK  
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跟单汇票documentary bill vP,pK=5  
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空头汇票accommodation bill waMV6w)<  
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原始汇票original bill K1X-<5]{  
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改写||换新票据renewed bill 3P
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即期汇票sight bill||bill on demand P?q HzNGi7  
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…days after date||…days after date…日后付款 xp1/@Pw?  
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…months after date||…months after date…月后付款 P]m{\K  
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见票后…日付款…days after sight||…days sight jS]Saqd  
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见票后…月付款…months after sight||…months sight vKnZ==B  
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同组票据set of bills W'9{2h6u(  
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单张汇票sola of exchange||sole of exchange RCfeIHL  
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远期汇票usance bill||bill at usance \V'fB5  
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长期汇票long bill t$qIJt$  
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短期汇票short bill
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逾期汇票overdue bill b`%u}^B {  
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宽限日期days of grace 1d!s8um;  
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电汇telegraphic transfer （T.T） A%EhRAy  
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邮汇postal order||postal note （Am.）||post office order||money order 3W ]zLUn  
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本票promissory note （P/N） _Cf:\
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押汇负责书||押汇保证书letter of hypothecation UazK0{t<f  
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副保||抵押品||付属担保物collateral security >&>EjK4?  
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担保书trust receipt||letter of indemnity [< 9%IGH  
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承兑||认付acceptance  0zr%8Q(Q  
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单张承兑general acceptance u1kCvi#N  
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有条件承兑qualified acceptance N DI4EA~z  
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附条件认付conditional acceptance MowAM+?^}  
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部分认付partial acceptance   +F,])p4,]i