[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。   Kn{4;Xk\  
会计报表statement of account ,KZ~?3$y j  
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往来帐目account current ODN/G%l  
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现在往来帐||存款额current accout r6Dz;uz  
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销货帐account sales 0auYG><=  
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共同计算帐项joint account a!SiX  
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未决帐项outstanding account bWS&Yk(  
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贷方帐项credit account||creditor account fbvL7* (  
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借方帐项debit account||debtor account ;;t yoh~t  
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应付帐||应付未付帐account payable Rv>-4@fMJ  
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应收帐||应收未收帐account receivable 9=tIz  
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新交易||新帐new account >'
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未决帐||老帐old account (9d&  
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现金帐cash account N"R]Yp;j  
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流水帐running account @mBQ?;qlK  
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暂记帐||未定帐suspense account X?',n 1  
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过期帐||延滞帐overdue account||pastdue account BO&bmfp7,  
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杂项帐户sundry account !.gIHY  
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详细帐单||明细表detail account ^x,YW]AS}  
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呆帐bad account t*u:hex  
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会计项目title of account VA5xp]  
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会计薄||帐薄account-book S\=Nn7"  
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营业报告书||损益计算表account of budiness||business report +<C!U'  
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借贷细帐||交验帐account rendered &QgR*,5eo  
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明细帐account stated MTn{d  
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与…银行开立一户头to open an account with 0=YI@@n)  
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与…银行建立交易to keep account with MQ2}
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继续记帐to keep account 75lA%| *X  
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与…有交易to have an account with tw@X> G1 z  
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作成会计帐||有往来帐项to make out an account with |G<|F`C
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清算||清理债务to make up an account a<e[e>  
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清洁帐目||与…停止交易to close ones account with vY3h3o  
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结帐to close an account i|kRK7[6B  
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清理未付款to ask an account||to demand an account kJR`:J3DJ  
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结清差额to balance the account with U<XG{<2  
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清算to settle an account||to liquidate an account||to square an account fP1!)po  
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审查帐目||监查帐目to audit an account q^nVN#  
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检查帐目to examine an account K sCyFp  
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转入A的帐户to charge the amount to As account An@t?#4gxi  
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以计帐方式付款to pay on account Bw.i}3UT6  
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代理某人||为某人on ones account||on account of one 4M T 7`sr  
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为自己计算||独立帐目on ones own account @)}L~lb[)  
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由某人收益并负风险on ones account and risk||for ones account and risk Rb;'O89Hj@  
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由某人负担for ones account||for account of one -g<oS9   
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按某人指示||列入某人帐户by order and for account of one G /W>S,(  
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列入5月份帐目for May account (?];VG  
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编入某中帐项下to pass to the account of||to place to the account of 1Ws9WU  
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寄出清算书to send in an account||to send in render an account {G-kNU  
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支票薄cheque book 0`H# '/  
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支票陈票人cheque drawer @nf
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持票人cheque holder P2Y^d#jO  
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不记名支票cheque to bearer||bearer cheque V8(-  
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记名支票||认人支票cheque to order ;}t(Wnu.  
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到期支票antedated cheque 0YHFvy)  
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未到期支票postdated cheque ntY]SK%Z  
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保付支票certified cheque H.0K?N&\?>  
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未获兑现支票，退票returned cheque _-\#i  
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横线支票crossed cheque ~5g~;f[4  
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普通横线general crossing ;=N#`l  
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特别横线special crossing 4R*,VR.K  
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空白支票blank cheque nrb Ok4Dz  
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失效支票，过期支票stale cheque #*}+J3/  
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普通支票open cheque m2o0y++TjW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 40/ Y
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;fJ.8C  
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支票换现金||兑现to cash a cheque  "#]$r  
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清理票款to clear a cheque {FGj]*  
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保证兑现to certify a cheque sRW<me;  
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填写支票数额to fill up a cheque ~zgGa:uU  
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支票上划线to cross a cheque %*U'@r(A  
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开发支票to make out a cheque I*&8^r:A  
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签发支票，开立支票to draw a cheque||to issue a cheque -} +[  
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透支支票to overdraw a cheque %C0Dw\A*:  
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背书支票to endorse a cheque ,_P-$lB  
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请付票款||清付票款to pay a cheque||to honour a cheque HsWk*L `y  
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支票退票to dishonour a cheque Q
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拒付支票to refuse a cheque _GPe<H  
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拒付支票to stop payment of a cheque 7=uj2.J6  
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提示要求付款to present for payment y7{?Ip4[  
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见票即付持票人payable to bearer xk5]^yDp  
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支付指定人payable to order :0/7,i  
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已过期||无效out of date||stale z}<^jgJ  
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请给出票人R/D||refer to drawer }bDm@NU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0b>h$OU/  
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文字与数字不一致words and figures differ 1oS/`)  
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支票 Dv"9qk  
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时间已过account closed > I?IPQB  
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更改处应加盖印章alterations require initials Ba,`TJ%y  
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时间已过effects not cleared AdEMa}u6  
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停止付款payment stopped 3<!7>]A  
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支票毁损cheque mutilated zdYjF|  
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汇款||寄钱to remit||to send money ;'|Ey  
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寄票供取款||支票支付to send a cheque for payment rH-23S  
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寄款人a remitter +whDU2 "  
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收款人a remittee ]DcFySyv  
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国外汇票foreign Bill b9krOe*j  
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国内汇票inland Bill Da|z"I x  
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跟单汇票documentary bill iTwm3V P  
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空头汇票accommodation bill uT"rq:N  
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原始汇票original bill 8LKiS  
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改写||换新票据renewed bill tw;}jh  
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即期汇票sight bill||bill on demand ?9/G[[(  
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…days after date||…days after date…日后付款 =cI(d ,  
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…months after date||…months after date…月后付款 o-5TC  
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见票后…日付款…days after sight||…days sight js(pC@<q5  
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见票后…月付款…months after sight||…months sight 04ui`-c(  
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同组票据set of bills 7!1S)dup  
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单张汇票sola of exchange||sole of exchange ch]IzdD  
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远期汇票usance bill||bill at usance Gc?a+T  
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长期汇票long bill dtDFoETz  
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短期汇票short bill 4W75T2q#  
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逾期汇票overdue bill inL(X;@yo  
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宽限日期days of grace '/p4O2b,  
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电汇telegraphic transfer （T.T） 4+n\k  
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邮汇postal order||postal note （Am.）||post office order||money order S:}7q2:  
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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 $G>.\t  
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副保||抵押品||付属担保物collateral security xno\s.H%]  
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担保书trust receipt||letter of indemnity PF2nLb2-  
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承兑||认付acceptance 6@f-Glwg  
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单张承兑general acceptance E^PB)D(.  
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有条件承兑qualified acceptance $kgVa^  
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附条件认付conditional acceptance l:% GH  
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部分认付partial acceptance   _@g;8CA