[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。   :Xc%_&)  
会计报表statement of account E\Hhi.-  
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往来帐目account current X96>N{C*>  
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现在往来帐||存款额current accout PLR[nB7K  
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销货帐account sales _hyboQi  
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共同计算帐项joint account preKg$U  
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未决帐项outstanding account %7 h_D  
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贷方帐项credit account||creditor account }N^.4HOS8  
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借方帐项debit account||debtor account kx8\]'  
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应付帐||应付未付帐account payable @sRRcP~  
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应收帐||应收未收帐account receivable W|J8QNL?jm  
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新交易||新帐new account -
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未决帐||老帐old account i:W.,w%8  

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现金帐cash account n{JBC%^g  
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流水帐running account 8enlF\I8g  
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暂记帐||未定帐suspense account K|nh`r   
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过期帐||延滞帐overdue account||pastdue account |kJ'FZZd  
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杂项帐户sundry account "L^]a$&  
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详细帐单||明细表detail account pEgQ) 9\  
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呆帐bad account 3lzjY.]Pgv  
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会计项目title of account ;8\w$SPP  
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会计薄||帐薄account-book 2"+8NfFl  
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营业报告书||损益计算表account of budiness||business report 2noKy}q  
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借贷细帐||交验帐account rendered nmIos]B  
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明细帐account stated (jb9Uk_t  
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与…银行开立一户头to open an account with |R$V[  
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与…银行建立交易to keep account with BG ,ln(Vz  
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继续记帐to keep account W^j;"qj  
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与…有交易to have an account with MLD1%* &0  
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作成会计帐||有往来帐项to make out an account with Jr|"QRC  
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清算||清理债务to make up an account *}fs@"S   
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清洁帐目||与…停止交易to close ones account with l Tpn /  
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结帐to close an account z!`aJE/  
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清理未付款to ask an account||to demand an account 2rxZN\gyL  
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结清差额to balance the account with 72Zp%a=  
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清算to settle an account||to liquidate an account||to square an account NT(gXEZ  
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审查帐目||监查帐目to audit an account j%w}hGW%,  
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检查帐目to examine an account k[_)5@2  
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转入A的帐户to charge the amount to As account yT3q~#:  
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以计帐方式付款to pay on account W#|30RU.G  
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代理某人||为某人on ones account||on account of one Ai*R%#  
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为自己计算||独立帐目on ones own account OEZ`5"j  
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由某人收益并负风险on ones account and risk||for ones account and risk aLo^f=S  
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由某人负担for ones account||for account of one \`kH2`  
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按某人指示||列入某人帐户by order and for account of one P0mY/bBU  
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列入5月份帐目for May account 1QA{NAnu&  
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编入某中帐项下to pass to the account of||to place to the account of KfPYH\0  
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寄出清算书to send in an account||to send in render an account n%Rl$  
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支票薄cheque book uY_vX\;67z  
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支票陈票人cheque drawer |T;]%<O3E  
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持票人cheque holder %U uVD  
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不记名支票cheque to bearer||bearer cheque 
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记名支票||认人支票cheque to order fxOa(mt  
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到期支票antedated cheque svWQk9d  
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未到期支票postdated cheque nYb{?{_ca8  
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保付支票certified cheque wfMtWXd;KB  
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未获兑现支票，退票returned cheque AdL>?SG%  
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横线支票crossed cheque (X?et &  
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普通横线general crossing rYfN  
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特别横线special crossing _0Z8V[  
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空白支票blank cheque M@a=|N~  
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失效支票，过期支票stale cheque
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普通支票open cheque 2
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %<yH6h*u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u?V Tns
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支票换现金||兑现to cash a cheque !wr2OxK*  
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清理票款to clear a cheque cqZuG}VR  
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保证兑现to certify a cheque yN:U"]glC  
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填写支票数额to fill up a cheque )2g-{cYv  
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支票上划线to cross a cheque gK",D^6T*Y  
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开发支票to make out a cheque cM;,nX%/  
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签发支票，开立支票to draw a cheque||to issue a cheque 4fgYO]  
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透支支票to overdraw a cheque +xojnv  
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背书支票to endorse a cheque w)Wg 8  
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请付票款||清付票款to pay a cheque||to honour a cheque "Wn8}T*  
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支票退票to dishonour a cheque :7DXLI|L#?  
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拒付支票to refuse a cheque Lf0Wc'9{  
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拒付支票to stop payment of a cheque gf^XqTLs  
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提示要求付款to present for payment L2`a| T=  
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见票即付持票人payable to bearer 4elA<<  
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支付指定人payable to order Ew>lk9La(  
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已过期||无效out of date||stale |Wz`#<t  
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请给出票人R/D||refer to drawer {~{</ g/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z[G:  
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文字与数字不一致words and figures differ zot_
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支票 1rGi"kdf  

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时间已过account closed rO7[{<97m  
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更改处应加盖印章alterations require initials E=L1q)  
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时间已过effects not cleared 4)+L(KyB2  
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停止付款payment stopped F|^tRL-  
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支票毁损cheque mutilated DhzmC  
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汇款||寄钱to remit||to send money se`^g ,]P  
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寄票供取款||支票支付to send a cheque for payment S/
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寄款人a remitter (Qj;B)
 
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收款人a remittee #kRt\Fzq  
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国外汇票foreign Bill j+NsNIJq  
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国内汇票inland Bill EN;4EC7tE  
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跟单汇票documentary bill \<Di|X1  

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空头汇票accommodation bill y[d>7fc
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原始汇票original bill Q1[EiM3  

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改写||换新票据renewed bill Z:.*fs5  
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即期汇票sight bill||bill on demand Hd ?#^X  
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…days after date||…days after date…日后付款 cg_j.=M-  
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…months after date||…months after date…月后付款 h1Logm+m  
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见票后…日付款…days after sight||…days sight V~

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见票后…月付款…months after sight||…months sight v?s%qb=T  
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同组票据set of bills Lv7$@|"H9  
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单张汇票sola of exchange||sole of exchange 5q _n6
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远期汇票usance bill||bill at usance )uC5  
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长期汇票long bill gp NAM"  
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短期汇票short bill Vu;z|L  
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逾期汇票overdue bill cXbQ  

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宽限日期days of grace {~EPP .  
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电汇telegraphic transfer （T.T） sZI$t L<j  
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邮汇postal order||postal note （Am.）||post office order||money order ZiC~8p
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本票promissory note （P/N） $fG~;`T  
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押汇负责书||押汇保证书letter of hypothecation PG@6*E  
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副保||抵押品||付属担保物collateral security ahg]OWn#  
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担保书trust receipt||letter of indemnity dWiX_&g  
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承兑||认付acceptance [Nu py,v  
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单张承兑general acceptance 75eZhs[b  
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有条件承兑qualified acceptance T+41,  
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附条件认付conditional acceptance 0A')zKik  
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部分认付partial acceptance   }ZJJqJ`*e