[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。   'mmyzsQ\6  
会计报表statement of account m&
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往来帐目account current X)u T-Fy  
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现在往来帐||存款额current accout O>k.sO <  
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销货帐account sales 1^$Io}o:S  
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共同计算帐项joint account C(gH}N4  
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未决帐项outstanding account my
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贷方帐项credit account||creditor account {(aJrSE<z  
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借方帐项debit account||debtor account a{)"KAP  
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应付帐||应付未付帐account payable fCF93,?$  
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应收帐||应收未收帐account receivable |: EUh  
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新交易||新帐new account A).wjd(_,  
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未决帐||老帐old account pG|DT ?  
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现金帐cash account fw-LZ][  
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流水帐running account o 0fs M;K  
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暂记帐||未定帐suspense account

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过期帐||延滞帐overdue account||pastdue account 3ne=7Mj  
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杂项帐户sundry account 1vQ*Br  
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详细帐单||明细表detail account edbzg#wy  
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呆帐bad account DQwbr\xy\  
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会计项目title of account hoPCbjkov  

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会计薄||帐薄account-book ^|OxlfS  
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营业报告书||损益计算表account of budiness||business report y1@{(CDp"  
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借贷细帐||交验帐account rendered i.6c;KU  
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明细帐account stated "){"{~  
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与…银行建立交易to keep account with <U$x')W  
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继续记帐to keep account &r doMc;  
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与…有交易to have an account with 0EKi?vP@y7  
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作成会计帐||有往来帐项to make out an account with mA@FJK_  
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清算||清理债务to make up an account B/0Xqyu  
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清洁帐目||与…停止交易to close ones account with <Z5-?wgf9  
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结帐to close an account jmPnUn  
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清理未付款to ask an account||to demand an account ;-#2p^  
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结清差额to balance the account with }IEwGoDwNs  
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清算to settle an account||to liquidate an account||to square an account $>Qq 7  
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审查帐目||监查帐目to audit an account % bfe_k(  
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检查帐目to examine an account mC2K &'[  
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转入A的帐户to charge the amount to As account s@Dln Du.  
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以计帐方式付款to pay on account CRBj>  
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代理某人||为某人on ones account||on account of one :of(wZa3Q  
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为自己计算||独立帐目on ones own account 2ah%,o  
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由某人收益并负风险on ones account and risk||for ones account and risk J
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由某人负担for ones account||for account of one [\AOr`7  
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按某人指示||列入某人帐户by order and for account of one s$).Z(6  
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列入5月份帐目for May account XeX"IhgS>E  
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编入某中帐项下to pass to the account of||to place to the account of baBBn%_V  
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寄出清算书to send in an account||to send in render an account `J1HQ!Z  
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支票薄cheque book ,Klv[_x7  
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支票陈票人cheque drawer z@yTkH_  
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持票人cheque holder Lm TFvZ  
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不记名支票cheque to bearer||bearer cheque H+4j.eVzZU  
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记名支票||认人支票cheque to order hq)1YO  
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到期支票antedated cheque L5-|-PP|;  
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未到期支票postdated cheque 3 r&  
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保付支票certified cheque wY8:j  
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未获兑现支票，退票returned cheque p49]{2GXb  
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横线支票crossed cheque ilA45
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普通横线general crossing c.ow4 ~>  
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特别横线special crossing 23s;O))  
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空白支票blank cheque M|WBJ'#x0  
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失效支票，过期支票stale cheque 7>FXsUt_  
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普通支票open cheque CU'JvVe3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount szI7I$Qb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a.Ho>(V/4  
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支票换现金||兑现to cash a cheque b)LT[>f  
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清理票款to clear a cheque  : T *Q2  
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保证兑现to certify a cheque d#k(>+%=Q  
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填写支票数额to fill up a cheque :|S zD4Ag  
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支票上划线to cross a cheque nhV"V`|d  
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开发支票to make out a cheque k]b*&.EY1  
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签发支票，开立支票to draw a cheque||to issue a cheque ]%Q!%uTh  
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透支支票to overdraw a cheque 9d(\/ 7  
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背书支票to endorse a cheque hW^,' m  
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请付票款||清付票款to pay a cheque||to honour a cheque r*X,]\V0x  
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支票退票to dishonour a cheque \2SbW7"/;P  
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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 NBikYxa  
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提示要求付款to present for payment la!]Y-s)'4  
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见票即付持票人payable to bearer hI[} -  
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支付指定人payable to order >{#JIG.  
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已过期||无效out of date||stale f/Gx} x=  
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请给出票人R/D||refer to drawer 1? >P3C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xtV+Le%  
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文字与数字不一致words and figures differ 6 FS%9.Ws  
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支票 #3uv^m LGa  
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时间已过account closed %?~'A59  
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更改处应加盖印章alterations require initials 5_yQI D%Sq  
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时间已过effects not cleared 9QZa
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停止付款payment stopped 7iB!Uuc  
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支票毁损cheque mutilated +qi& ?}  
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汇款||寄钱to remit||to send money ];bRRBEU  
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寄票供取款||支票支付to send a cheque for payment S ?Zh#`(*  
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寄款人a remitter 8}%F`=Y0  
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收款人a remittee p.8bX  
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国外汇票foreign Bill Upz)iOqLi  
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国内汇票inland Bill HG"ZN)~  
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跟单汇票documentary bill Y1r$;;sH  
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空头汇票accommodation bill ^}  {r@F  
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原始汇票original bill \((MoQ9Qk  
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改写||换新票据renewed bill L: $ `8  
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即期汇票sight bill||bill on demand S5>s&  
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…days after date||…days after date…日后付款 &5 7c!)  
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…months after date||…months after date…月后付款 LhG\)>Y%  
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见票后…日付款…days after sight||…days sight $f@YQN=  
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见票后…月付款…months after sight||…months sight l
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同组票据set of bills '2X$. ^aW  
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单张汇票sola of exchange||sole of exchange 5V 2ZAYV  
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远期汇票usance bill||bill at usance b5MBzFw  
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长期汇票long bill AL":j6!OQ  
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短期汇票short bill a&{Y~Og?%  
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逾期汇票overdue bill h: yJ  
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宽限日期days of grace _Q:z -si  
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电汇telegraphic transfer （T.T） KBM*7raA  
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邮汇postal order||postal note （Am.）||post office order||money order (:8a6=xQ  
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本票promissory note （P/N） ~QSX 1w"  
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押汇负责书||押汇保证书letter of hypothecation dQT[pNp:  
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副保||抵押品||付属担保物collateral security fY^CIb$Y  
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担保书trust receipt||letter of indemnity S3M!"l  
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承兑||认付acceptance 8#;=>m%  
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单张承兑general acceptance p _[,P7  
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有条件承兑qualified acceptance <y8oYe_!  
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附条件认付conditional acceptance q{`1[R  
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部分认付partial acceptance   )T"Aji-hy