[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。   /f_c?|  
会计报表statement of account 3wS{@'  
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往来帐目account current OFJ T  
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现在往来帐||存款额current accout @~!1wPvF`I  
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销货帐account sales hIj[#M&6  
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共同计算帐项joint account 67I6]3[Z  
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未决帐项outstanding account K>kMKd1  
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贷方帐项credit account||creditor account lN,8(n?g  
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借方帐项debit account||debtor account 2Yx6.e<  
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应付帐||应付未付帐account payable qO  
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应收帐||应收未收帐account receivable j+3~  
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新交易||新帐new account :&=TE2  
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未决帐||老帐old account 0&U,WA  
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现金帐cash account ^e$; I8l  
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流水帐running account ;T2)nSAqt  
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暂记帐||未定帐suspense account X75>C<  
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过期帐||延滞帐overdue account||pastdue account <@n/[ +3  
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杂项帐户sundry account KO(+%>^R  
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详细帐单||明细表detail account euM7> $`  
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呆帐bad account H,q
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会计项目title of account k,M%/AXd  
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会计薄||帐薄account-book rX6"w31  
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营业报告书||损益计算表account of budiness||business report 6%NX|4_  
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借贷细帐||交验帐account rendered oD_je~b)  
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明细帐account stated Mjq1qEi"B  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with bCg {z b#  
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继续记帐to keep account VYkOJAEBg  
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与…有交易to have an account with d/Xbk%`p  
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作成会计帐||有往来帐项to make out an account with ;!&A  
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清算||清理债务to make up an account EsXCi2]1  
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清洁帐目||与…停止交易to close ones account with Ek(. ["  
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结帐to close an account q$e2x=?  
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清理未付款to ask an account||to demand an account 2Ch!LS:+  
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结清差额to balance the account with 6UR.,*f=  
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清算to settle an account||to liquidate an account||to square an account RK#e7  
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审查帐目||监查帐目to audit an account 9d^o2Yo  
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检查帐目to examine an account Kf2*|ZHj  
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转入A的帐户to charge the amount to As account g #u1.|s&p  
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以计帐方式付款to pay on account ]= of=T:  
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代理某人||为某人on ones account||on account of one U0t/(Jyg  
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为自己计算||独立帐目on ones own account )(TaVHJR  
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由某人收益并负风险on ones account and risk||for ones account and risk u *Z>&]W_  
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由某人负担for ones account||for account of one ~Tq `c  
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按某人指示||列入某人帐户by order and for account of one eWS[|'dl  
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列入5月份帐目for May account _HX1E  
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编入某中帐项下to pass to the account of||to place to the account of v~e@:7d i  
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寄出清算书to send in an account||to send in render an account o0^..f  
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支票薄cheque book f9u^/QVS&  
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支票陈票人cheque drawer J*$u  
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持票人cheque holder _"_ W KlN  
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不记名支票cheque to bearer||bearer cheque w~+5FSdH  
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记名支票||认人支票cheque to order P1)f-:;  
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到期支票antedated cheque Yh) yp?  
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未到期支票postdated cheque 0KO_bF#EB=  
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保付支票certified cheque i <0H W  
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未获兑现支票，退票returned cheque ~L(=-B`Ow  
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横线支票crossed cheque _yY(&(]#  
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普通横线general crossing `RDlk  
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特别横线special crossing Ci6yH( RE  
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空白支票blank cheque 0jCYOl  
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失效支票，过期支票stale cheque sW!p
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普通支票open cheque lxoc.KDtR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oT2h'gu")  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LX),oR  
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支票换现金||兑现to cash a cheque Gxu  
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清理票款to clear a cheque ?8[,0l:|  
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保证兑现to certify a cheque '9^+J7iO(+  
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填写支票数额to fill up a cheque V5sH:A7GJ  
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支票上划线to cross a cheque 9bvzt8pc  
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开发支票to make out a cheque K{)N:|y%!$  
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签发支票，开立支票to draw a cheque||to issue a cheque \jLn5$OW  
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透支支票to overdraw a cheque $g&,$7}O_  
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背书支票to endorse a cheque |uo<<-\jTO  
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请付票款||清付票款to pay a cheque||to honour a cheque J.'}R2gT1  
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支票退票to dishonour a cheque F FHk0
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拒付支票to refuse a cheque *L_+rJj,  
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拒付支票to stop payment of a cheque H]e%8w))0  
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提示要求付款to present for payment =7%1]  
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见票即付持票人payable to bearer >C,=elM  
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支付指定人payable to order !GJnYDN  
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已过期||无效out of date||stale x3ds{Z$,>(  
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请给出票人R/D||refer to drawer eu!B ,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T)%34gN  
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文字与数字不一致words and figures differ q2Xm~uN`)  
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支票 aH@Ux?-}  
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时间已过account closed r\6 "mU  
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更改处应加盖印章alterations require initials 29:1crzx~  
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时间已过effects not cleared r{DR$jD  
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停止付款payment stopped B8Ob~?  
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支票毁损cheque mutilated H>8B$fi)$  
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汇款||寄钱to remit||to send money 1.7tXjRd+  
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寄票供取款||支票支付to send a cheque for payment :Ny.OA  
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寄款人a remitter T;6 VI|\  
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收款人a remittee Z i-)PK^  
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国外汇票foreign Bill tb;!2$  
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国内汇票inland Bill *ea%KE":  
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跟单汇票documentary bill 2z/qbzG7  
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空头汇票accommodation bill FJ}RT*7_C  
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原始汇票original bill V=!tZ[4z$h  
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改写||换新票据renewed bill mjdZ^  
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即期汇票sight bill||bill on demand C3|(XChqC  
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…days after date||…days after date…日后付款 0pP;[7k\  
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…months after date||…months after date…月后付款 
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见票后…日付款…days after sight||…days sight |KR
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见票后…月付款…months after sight||…months sight [d="94Ab  
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同组票据set of bills w i,}sEoM  
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单张汇票sola of exchange||sole of exchange 5[Sa7Mk  
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远期汇票usance bill||bill at usance W0GDn  
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长期汇票long bill =aM(r6 C  
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短期汇票short bill ,Y|WSKY*  
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逾期汇票overdue bill tz#Fy?pe  
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宽限日期days of grace b}DxD1*nsI  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order )erI3?k  
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本票promissory note （P/N） d\% |!ix  
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押汇负责书||押汇保证书letter of hypothecation HE>6A|rgDr  
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副保||抵押品||付属担保物collateral security 'Em5AA`>  
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担保书trust receipt||letter of indemnity OjVI4@E;Xe  
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承兑||认付acceptance W!@*3U]2R  
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单张承兑general acceptance 46p%y  
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有条件承兑qualified acceptance ,OGXH2!h  
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附条件认付conditional acceptance 'JA<q-Gn  
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部分认付partial acceptance   yL ?dC"c