[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。   tQNrDp+  
会计报表statement of account 2@2d |  
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往来帐目account current /w5*R5B{  
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现在往来帐||存款额current accout to&,d`k=-  
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销货帐account sales Kn@#5MC rU  
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共同计算帐项joint account ,~ZD"'*n6g  
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未决帐项outstanding account G
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贷方帐项credit account||creditor account #m?)XB^_  
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借方帐项debit account||debtor account !Pnjr T  
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应付帐||应付未付帐account payable T~Bj],k_  
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应收帐||应收未收帐account receivable *w*>\ZhOm  
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新交易||新帐new account 7G-?^  
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未决帐||老帐old account
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现金帐cash account 4^2>KC_  
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流水帐running account |w{Qwf!2  
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暂记帐||未定帐suspense account Z)E)-2U$@  
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过期帐||延滞帐overdue account||pastdue account ~r8 <|$;  
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杂项帐户sundry account 7mMGH (  
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详细帐单||明细表detail account N?vb^?  
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呆帐bad account Ei
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会计项目title of account iVZ}+Ct<"  
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会计薄||帐薄account-book ~bb6NP;'L  
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营业报告书||损益计算表account of budiness||business report {HEWU<5  
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借贷细帐||交验帐account rendered S^pb9~  
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明细帐account stated X13+n2^8]  
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与…银行开立一户头to open an account with ?tjEXg>ny  
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与…银行建立交易to keep account with 6L8nw+mEK  
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继续记帐to keep account U%:%. Bys  
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与…有交易to have an account with *b) (-#w3  
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作成会计帐||有往来帐项to make out an account with L1RD`qXu.  
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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 IwnDG;+Ap  
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结帐to close an account a8T9=KY^  
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清理未付款to ask an account||to demand an account +&G(AW  
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结清差额to balance the account with akbB=:M,x  
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清算to settle an account||to liquidate an account||to square an account yy{YduI  
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审查帐目||监查帐目to audit an account SV t~pE+Y  
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检查帐目to examine an account QYo04`Rl  
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转入A的帐户to charge the amount to As account #>aq'47j  
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以计帐方式付款to pay on account Rf4K Rhi  
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代理某人||为某人on ones account||on account of one #^VZJ:2=|  
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为自己计算||独立帐目on ones own account }6a}8EyFP  
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由某人收益并负风险on ones account and risk||for ones account and risk nQV0I"f]?]  
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由某人负担for ones account||for account of one %R?7u '=~  
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按某人指示||列入某人帐户by order and for account of one L< =Dl  
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列入5月份帐目for May account }y*D(`  
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编入某中帐项下to pass to the account of||to place to the account of "[7-1}l  
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寄出清算书to send in an account||to send in render an account ~.3v\Q  
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支票薄cheque book `l'T/F\  
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支票陈票人cheque drawer >x*[izr/K  
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持票人cheque holder rP]|`*B  
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不记名支票cheque to bearer||bearer cheque 1_S]t[?I/  
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记名支票||认人支票cheque to order /UK?&+1qE  
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到期支票antedated cheque 4>oM5Yf8  
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未到期支票postdated cheque w( SY  
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保付支票certified cheque x&DqTX?b,  
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未获兑现支票，退票returned cheque 8/j|=Q,5  
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横线支票crossed cheque ; UgwV/d  
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普通横线general crossing >b"@{MZ@t  
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特别横线special crossing |MKR&%Na  
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空白支票blank cheque N KgEs  
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失效支票，过期支票stale cheque {M:/HQo  
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普通支票open cheque 6R^F^<<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l opl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges En7+fQ  
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支票换现金||兑现to cash a cheque ;DX{+Z[  
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清理票款to clear a cheque 9nQyPb6  
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保证兑现to certify a cheque ,B;mG]_  
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填写支票数额to fill up a cheque } %0w25  
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支票上划线to cross a cheque M6cybEk`  
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开发支票to make out a cheque kKbbsB  
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签发支票，开立支票to draw a cheque||to issue a cheque :FSg %IUX  
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透支支票to overdraw a cheque vQXF$/S  
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背书支票to endorse a cheque "AJ>pU3  
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请付票款||清付票款to pay a cheque||to honour a cheque S WsD]rn  
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支票退票to dishonour a cheque  KYccjX  
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拒付支票to refuse a cheque 4byh,t  
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拒付支票to stop payment of a cheque 0x'Fi2=`  
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提示要求付款to present for payment  ;XYfw)  
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见票即付持票人payable to bearer I GcR5/3  
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支付指定人payable to order jS/$o?  
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已过期||无效out of date||stale SR)@'-Wd  
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请给出票人R/D||refer to drawer >W8PLo+i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?~VevD  
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文字与数字不一致words and figures differ .Qj`_q6=  
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支票 1hp@.Fv  
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时间已过account closed wA)R7%&  
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更改处应加盖印章alterations require initials R?\8SdJ  
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时间已过effects not cleared veE8 N~0N.  
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停止付款payment stopped zKWi9  
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支票毁损cheque mutilated !p9F'7;Y<  
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汇款||寄钱to remit||to send money @o^sp|k !  
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寄票供取款||支票支付to send a cheque for payment >\p}UPx  
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寄款人a remitter 3 \WdA$Wx  
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收款人a remittee +Snjb0  
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国外汇票foreign Bill BMW4E 5  
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国内汇票inland Bill lb('r"*.  
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跟单汇票documentary bill ]9:G
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空头汇票accommodation bill 8K/lpqw  
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原始汇票original bill a*8}~p,  
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改写||换新票据renewed bill one>vi`=  
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即期汇票sight bill||bill on demand ^b~5zhY&  
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…days after date||…days after date…日后付款 :Mk}Suf&H  
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…months after date||…months after date…月后付款 lUEyo.xVt  
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见票后…日付款…days after sight||…days sight nz\ fN?q  
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见票后…月付款…months after sight||…months sight w$4Lu"N:  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange YP,PJnJU8  
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远期汇票usance bill||bill at usance HV.7IyBA^  
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长期汇票long bill N sL"p2w~  
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短期汇票short bill C6~dN&q  
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逾期汇票overdue bill 9K<a}QJP  
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宽限日期days of grace Vz]=J;`Mz  
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电汇telegraphic transfer （T.T） .`N`M9  
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邮汇postal order||postal note （Am.）||post office order||money order l$_rA~Mo  
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本票promissory note （P/N） M) XQi/  
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押汇负责书||押汇保证书letter of hypothecation -U[`pUY?f  
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副保||抵押品||付属担保物collateral security }# 5roNH~Z  
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担保书trust receipt||letter of indemnity Q$/FgS  
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承兑||认付acceptance kTc5KHJ7  
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单张承兑general acceptance ]Wt6V^M'@  
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有条件承兑qualified acceptance Ds,"E#?  
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附条件认付conditional acceptance yPG\ &Bo  
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部分认付partial acceptance   nk$V{(FJ