[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。   Vu3;U  
会计报表statement of account t<Iy`r71  
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往来帐目account current 6^M!p4$hF  
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现在往来帐||存款额current accout %. =B=*  
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销货帐account sales ~|_s2T  
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共同计算帐项joint account h/7m.p]  
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未决帐项outstanding account {s8 v0~  
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贷方帐项credit account||creditor account osS?SuQTE  
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借方帐项debit account||debtor account s  bl>i  
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应付帐||应付未付帐account payable +K6j p  
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应收帐||应收未收帐account receivable `1AVw]k  
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新交易||新帐new account :qfP>Ok  
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未决帐||老帐old account P;.j5P^j`  
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现金帐cash account N- !>\n  
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流水帐running account ,".1![b  

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暂记帐||未定帐suspense account `\}Ck1o  
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过期帐||延滞帐overdue account||pastdue account Pv- i.  
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杂项帐户sundry account [&Yrnkgr  
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详细帐单||明细表detail account V8Lp%*(3  
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呆帐bad account DG%vEM,y  
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会计项目title of account QPc4bg\J~t  
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会计薄||帐薄account-book <5 ?  
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营业报告书||损益计算表account of budiness||business report }0y2k7^]  
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借贷细帐||交验帐account rendered i9RAbtQ}  
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明细帐account stated n|p(Cb#G  
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与…银行开立一户头to open an account with 3J3Yt`   
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与…银行建立交易to keep account with &1 BACKu  
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继续记帐to keep account K Y=$RO  
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与…有交易to have an account with X-_ $jKfM  
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作成会计帐||有往来帐项to make out an account with "Dt: 8Nf^  
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清算||清理债务to make up an account KHTRoXt  
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清洁帐目||与…停止交易to close ones account with Bo4MoSF}  
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结帐to close an account  r .`&z  
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清理未付款to ask an account||to demand an account '3uN]-A>D  
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结清差额to balance the account with  84g8$~M  
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清算to settle an account||to liquidate an account||to square an account Maw$^Tz,  
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审查帐目||监查帐目to audit an account .P(Ax:g  
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检查帐目to examine an account 89YG `  
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转入A的帐户to charge the amount to As account 3>#io^35  
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以计帐方式付款to pay on account lhBu?q  
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代理某人||为某人on ones account||on account of one (r-8*)Qh8  
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为自己计算||独立帐目on ones own account n%d7`?tm4  
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由某人收益并负风险on ones account and risk||for ones account and risk D9r4oRkP*  
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由某人负担for ones account||for account of one 3a?dNwM@  
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按某人指示||列入某人帐户by order and for account of one =p \eh?^  
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列入5月份帐目for May account )rbcY0q  
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编入某中帐项下to pass to the account of||to place to the account of wF)g@cw  
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寄出清算书to send in an account||to send in render an account !4 }Wp.  
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支票薄cheque book Df}3^J~JX  
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支票陈票人cheque drawer (2'q~Z+>'  
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持票人cheque holder  $j'8Z^  
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不记名支票cheque to bearer||bearer cheque s AlOX`t  
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记名支票||认人支票cheque to order %s#`Z [8,  
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到期支票antedated cheque
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未到期支票postdated cheque ^ZG 3{>  
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保付支票certified cheque LO;Z3Q>#0  
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未获兑现支票，退票returned cheque 1/vcj~|)t  
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横线支票crossed cheque mx")cGGQ  
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普通横线general crossing D3kx&AR  
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特别横线special crossing q NE(@at  
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空白支票blank cheque ^fbw
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失效支票，过期支票stale cheque 4f{(Scg  
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普通支票open cheque *Wmn!{\g  
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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!+SLK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YJEL'k<l  
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支票换现金||兑现to cash a cheque *1fZcw'C.  
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清理票款to clear a cheque m?=9j~F*  
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保证兑现to certify a cheque GMO|A.bzzN  
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填写支票数额to fill up a cheque L_WVTz?`  
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支票上划线to cross a cheque ,awp)@VG7  
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开发支票to make out a cheque .`ppp!:a4  
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签发支票，开立支票to draw a cheque||to issue a cheque DlXthRM  
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透支支票to overdraw a cheque Rr'^l ]  
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背书支票to endorse a cheque &E>zvRBQ  
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请付票款||清付票款to pay a cheque||to honour a cheque `Oc`I9  

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支票退票to dishonour a cheque S}rW=hO  
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拒付支票to refuse a cheque &@dWd  
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拒付支票to stop payment of a cheque 3ee?B~Tun  
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提示要求付款to present for payment ?'_Q^O>  
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见票即付持票人payable to bearer %0PZZl5b  
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支付指定人payable to order |xTf:@hgHf  
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已过期||无效out of date||stale Ah2%LXdHA  
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请给出票人R/D||refer to drawer -L/5Nbup  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g5)f8k0+ t  
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文字与数字不一致words and figures differ lA39
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支票 ?o h3t  
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时间已过account closed ;APpgt4  
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更改处应加盖印章alterations require initials Llf>C,)  
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时间已过effects not cleared 7581G$@ym  
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停止付款payment stopped Dyp'a  
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支票毁损cheque mutilated LiJ;A*  
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汇款||寄钱to remit||to send money 7,|-%!p[  
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寄票供取款||支票支付to send a cheque for payment XH)MBr@Fz  
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寄款人a remitter @ky
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收款人a remittee hvGb9  
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国外汇票foreign Bill 2N(c&Dzkh`  
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国内汇票inland Bill p=9G)VO  
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跟单汇票documentary bill 50rq}-  
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空头汇票accommodation bill r tf>\j+  
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原始汇票original bill H*yX Iq:  
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改写||换新票据renewed bill YG?W8)T  
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即期汇票sight bill||bill on demand ^N`ar9Db  
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…days after date||…days after date…日后付款 v2JC{XqrI  
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…months after date||…months after date…月后付款 W?F+QmD  
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见票后…日付款…days after sight||…days sight k=w%oqpN  
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见票后…月付款…months after sight||…months sight ?8b?{`@V  
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同组票据set of bills ?o),F^ir  
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单张汇票sola of exchange||sole of exchange PRWS[ 2[yk  
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远期汇票usance bill||bill at usance C{-e(G`Yd  
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长期汇票long bill V ;1$FNR   
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短期汇票short bill !d&K,k  
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逾期汇票overdue bill V[5-A $ft  
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宽限日期days of grace k3}|^/bHJ  
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电汇telegraphic transfer （T.T） 7Xw;TA  
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邮汇postal order||postal note （Am.）||post office order||money order Jj8z~3XnJ  
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本票promissory note （P/N） UMma|9l(i  
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押汇负责书||押汇保证书letter of hypothecation \=kH7 !  
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副保||抵押品||付属担保物collateral security Y
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担保书trust receipt||letter of indemnity [V|,O'X ~  
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承兑||认付acceptance TUw^KSa  
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单张承兑general acceptance =!w5%|r.  
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有条件承兑qualified acceptance yM}}mypS  
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附条件认付conditional acceptance 5Q#;4  
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部分认付partial acceptance   6}='/d-[