[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。   L_(Y[!  
会计报表statement of account kWm[Lt  
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往来帐目account current C%T$l8$  
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现在往来帐||存款额current accout [`/d$V!e  
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销货帐account sales j#D( </T  
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共同计算帐项joint account YLkdT%  
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未决帐项outstanding account 1yT\|2ARZ%  
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贷方帐项credit account||creditor account 3^2P7$W=   
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借方帐项debit account||debtor account n\'@]qG)Z4  
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应付帐||应付未付帐account payable ,mm9X\ '  
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应收帐||应收未收帐account receivable
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新交易||新帐new account S/H!a:_5r  
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未决帐||老帐old account M F_VMAq  
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现金帐cash account +x:- W0C:  
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流水帐running account QCVwslj
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暂记帐||未定帐suspense account ~vv\A5O[|  
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过期帐||延滞帐overdue account||pastdue account Mg^.~8\de  
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杂项帐户sundry account J2P5<  
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详细帐单||明细表detail account {nl 4(2$  
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呆帐bad account +5C*i@v  
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会计项目title of account Ls~F4ar$/  
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会计薄||帐薄account-book -+#g.1UL/  
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营业报告书||损益计算表account of budiness||business report #H1ng<QV  
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借贷细帐||交验帐account rendered kb>/R/,9  
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明细帐account stated K[(h2&  
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与…银行开立一户头to open an account with 6 NJ5v+  
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与…银行建立交易to keep account with +R_w- NI  
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继续记帐to keep account %kg%ttu7  
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与…有交易to have an account with 8R6!SB  
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作成会计帐||有往来帐项to make out an account with mt+IB4`  
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清算||清理债务to make up an account YAIDSZ&l[  
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清洁帐目||与…停止交易to close ones account with P>dMET  
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结帐to close an account ' y [eH  
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清理未付款to ask an account||to demand an account L//Z\xr|  
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结清差额to balance the account with `o6Hm  
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清算to settle an account||to liquidate an account||to square an account (Id]'w4  
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审查帐目||监查帐目to audit an account S=>54!{`x  
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检查帐目to examine an account M1^?_;B  
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转入A的帐户to charge the amount to As account Sni Ck*T,  
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以计帐方式付款to pay on account MO+g*N  
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代理某人||为某人on ones account||on account of one D9M<>Xz)  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk TT3GFP  
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由某人负担for ones account||for account of one NGIbUH1[  
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按某人指示||列入某人帐户by order and for account of one fmf3H p@  
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列入5月份帐目for May account Tf/j
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编入某中帐项下to pass to the account of||to place to the account of e^)+bmh  
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寄出清算书to send in an account||to send in render an account ;i*<HNQ  
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支票薄cheque book ]v&)mK]n=o  
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支票陈票人cheque drawer N `-\'h  
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持票人cheque holder s8L=:hiSf)  
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不记名支票cheque to bearer||bearer cheque GCaiogiBg  
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记名支票||认人支票cheque to order DFDlp  
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到期支票antedated cheque M)sM G C  
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未到期支票postdated cheque KrVP#|9%"  
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保付支票certified cheque JZ=ahSi  
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未获兑现支票，退票returned cheque s{g^K#BoFi  
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横线支票crossed cheque tqok.h  
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普通横线general crossing 95cIdF 6m  
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特别横线special crossing %?2:1o  
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空白支票blank cheque O@9<7@h+Nl  
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失效支票，过期支票stale cheque FaA'%P@  
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普通支票open cheque VbU*&{j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &$H7
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (Ts#^qC  
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支票换现金||兑现to cash a cheque B5R/GV  
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清理票款to clear a cheque ]
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保证兑现to certify a cheque (@(rz/H  
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填写支票数额to fill up a cheque o0&pSCK  
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支票上划线to cross a cheque :k&5Z`>)  
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开发支票to make out a cheque 2;`F`}BA  
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签发支票，开立支票to draw a cheque||to issue a cheque Su>UXuNdE#  
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透支支票to overdraw a cheque dk@j!-q^  
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背书支票to endorse a cheque Xxmvg.Nl  
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请付票款||清付票款to pay a cheque||to honour a cheque no UXRQ  
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支票退票to dishonour a cheque Ynx.$$`$=  
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拒付支票to refuse a cheque >=!
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拒付支票to stop payment of a cheque eGW~4zU  
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提示要求付款to present for payment 6~y7A<[^  
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见票即付持票人payable to bearer bR&<vrMmrA  
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支付指定人payable to order <Q%:c4N  
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已过期||无效out of date||stale ypA)G/;  
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请给出票人R/D||refer to drawer `<x |<ey  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BH$+{rZ8t  
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文字与数字不一致words and figures differ DHO+JtO  
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支票 <1EmQ)B  
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时间已过account closed c(y~,hN&p  
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更改处应加盖印章alterations require initials GOeYw[Vh  
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时间已过effects not cleared gUq)M  
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停止付款payment stopped w'b|*_Q4Q  
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支票毁损cheque mutilated T'TxC)  
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汇款||寄钱to remit||to send money @$(/6]4p  
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寄票供取款||支票支付to send a cheque for payment 1jhGshhp  
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寄款人a remitter 0*.> >rI  
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收款人a remittee EPz$`#Sh"  
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国外汇票foreign Bill | ZI~#V  
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国内汇票inland Bill \sIRV}Tk}N  
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跟单汇票documentary bill cs?
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空头汇票accommodation bill GLe(?\Ug=  
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原始汇票original bill Hy<4q^3$G  
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改写||换新票据renewed bill .,K?(O4AY  

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即期汇票sight bill||bill on demand E\r5!45r  
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…days after date||…days after date…日后付款 _9Kdcoh  
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…months after date||…months after date…月后付款 /h0<0b?i  
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见票后…日付款…days after sight||…days sight 181-m7W  
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见票后…月付款…months after sight||…months sight '?Q [.{<  
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同组票据set of bills fPHv|_XM>  
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单张汇票sola of exchange||sole of exchange )%C482GO-  
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远期汇票usance bill||bill at usance =[`wyQe`_  
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长期汇票long bill L5cNCWpo  
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短期汇票short bill p&_a kQj  
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逾期汇票overdue bill K;-:C9@  
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宽限日期days of grace e\.|d<N?  
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电汇telegraphic transfer （T.T） nI.#A  
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邮汇postal order||postal note （Am.）||post office order||money order >K-O2dry*  
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本票promissory note （P/N） 3 %dbfT j  
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押汇负责书||押汇保证书letter of hypothecation ]$nJn+85@b  
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副保||抵押品||付属担保物collateral security v_5DeaMF'  
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担保书trust receipt||letter of indemnity )KBv[|  
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承兑||认付acceptance x6,S#p  
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单张承兑general acceptance tk} qvW.Ii  
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有条件承兑qualified acceptance #|$i H kVY  
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附条件认付conditional acceptance &g) `  
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部分认付partial acceptance   u0XGtu$4