[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。   Qcjc,  
会计报表statement of account f ).1]~  
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往来帐目account current Kf Coe[Vv  
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现在往来帐||存款额current accout \qvaE+  
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销货帐account sales gnp~OVDqfL  
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共同计算帐项joint account gkBdR +  
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未决帐项outstanding account ZD#9&q'4<  
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贷方帐项credit account||creditor account MF3b{|Z  
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借方帐项debit account||debtor account b*fgv9Kh'  
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应付帐||应付未付帐account payable UX<Qcjm$e  
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应收帐||应收未收帐account receivable ffXyc2o  
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新交易||新帐new account +t4BQf  
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未决帐||老帐old account =ItkFjhBc  
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现金帐cash account {u!)y?}I-  
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流水帐running account YJs|c\eq?  
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暂记帐||未定帐suspense account U7xmC  
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过期帐||延滞帐overdue account||pastdue account G a;.a  
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杂项帐户sundry account H* ,,^  
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详细帐单||明细表detail account wd
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呆帐bad account
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会计项目title of account Cp^@zw*/  
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会计薄||帐薄account-book /$n ~lf  
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营业报告书||损益计算表account of budiness||business report t3Z_Dp~\  
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借贷细帐||交验帐account rendered KPSh#x&I  
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明细帐account stated `< ^VR[Mx  
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与…银行开立一户头to open an account with X u"R^  
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与…银行建立交易to keep account with #6+FY+/  
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继续记帐to keep account -71dN0hWh  
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与…有交易to have an account with |eoid?=  
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作成会计帐||有往来帐项to make out an account with 1ju#9i`.Wg  
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清算||清理债务to make up an account 8pM >Co!  
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清洁帐目||与…停止交易to close ones account with nM=e]qH  
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结帐to close an account 5_K5?N  
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清理未付款to ask an account||to demand an account Jn
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结清差额to balance the account with RnVtZ#S Ch  
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清算to settle an account||to liquidate an account||to square an account TL= Y
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审查帐目||监查帐目to audit an account :(3|HTz  
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检查帐目to examine an account Eu@
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转入A的帐户to charge the amount to As account 7&}P{<}o^  
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以计帐方式付款to pay on account ~%w~-O2  
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代理某人||为某人on ones account||on account of one "yb WDWu  
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为自己计算||独立帐目on ones own account @ $cUNvI  
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由某人收益并负风险on ones account and risk||for ones account and risk n/e BE q  
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由某人负担for ones account||for account of one BWPP5X9  
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按某人指示||列入某人帐户by order and for account of one s}x>J8hK  
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列入5月份帐目for May account 8 ,}ikOZ?  
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编入某中帐项下to pass to the account of||to place to the account of QezSJ io  
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寄出清算书to send in an account||to send in render an account uK*|2U6t  
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支票薄cheque book vS;'}N  
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支票陈票人cheque drawer e$l6gY  
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持票人cheque holder 4I~i)EKy6  
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不记名支票cheque to bearer||bearer cheque -f>'RI95>  
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记名支票||认人支票cheque to order q(]f]Vl|0  
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到期支票antedated cheque rg&+  
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未到期支票postdated cheque ia{kab|_5  
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保付支票certified cheque D1"7s,Hmu  
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未获兑现支票，退票returned cheque vA?_-.J  
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横线支票crossed cheque (([ I]q  
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普通横线general crossing tV`&-
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特别横线special crossing c^S&F9/U*  
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空白支票blank cheque 8~5|KO >F  
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失效支票，过期支票stale cheque ;BTJ%F.  
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普通支票open cheque 3wNN<R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \X opU"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h544dNo&  
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支票换现金||兑现to cash a cheque *]9XDc]{j1  

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清理票款to clear a cheque 6cZ C  
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保证兑现to certify a cheque d.1Q~&`  
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填写支票数额to fill up a cheque %>]#vQ|  
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支票上划线to cross a cheque ,,2_/u\"/i  
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开发支票to make out a cheque @%7
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签发支票，开立支票to draw a cheque||to issue a cheque ],#ZPUn  
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透支支票to overdraw a cheque )%1&/uN)  
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背书支票to endorse a cheque ; W =by2x*  
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请付票款||清付票款to pay a cheque||to honour a cheque QTJrJD  

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支票退票to dishonour a cheque A` oa|k!U  
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拒付支票to refuse a cheque .|tQ=l@I  
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拒付支票to stop payment of a cheque i$2MjFC-  
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提示要求付款to present for payment LjX&',  
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见票即付持票人payable to bearer +X{cN5Y K  
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支付指定人payable to order 9Vh_XBgP  
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已过期||无效out of date||stale *s 1D\/H  
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请给出票人R/D||refer to drawer F^J&g%ql  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [j]}$fFe  
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文字与数字不一致words and figures differ R|d^M&K,  
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支票 W\ZV0T;<]  
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时间已过account closed 1D#T+t`[  
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更改处应加盖印章alterations require initials g%KGF)+H  
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时间已过effects not cleared &eLQ;<qO*|  
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停止付款payment stopped
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支票毁损cheque mutilated 8z3I~yL_`+  
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汇款||寄钱to remit||to send money Q:Nwy(,I  
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寄票供取款||支票支付to send a cheque for payment 0YTtA]|`4  
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寄款人a remitter #E~WVTOw  
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收款人a remittee (tz_D7c$F  
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国外汇票foreign Bill o )}<  
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国内汇票inland Bill e*'|iuDrY  
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跟单汇票documentary bill X6"^:)&1M  
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空头汇票accommodation bill 7AFS)_w  
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原始汇票original bill >[P7Zlwv4  
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改写||换新票据renewed bill E+m"yQp{  
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即期汇票sight bill||bill on demand 1&dsQ,VDl  
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…days after date||…days after date…日后付款 TWR#MVMI  
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…months after date||…months after date…月后付款 I~5fz4Q  
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见票后…日付款…days after sight||…days sight 5\kZgX
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见票后…月付款…months after sight||…months sight a):Run  
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同组票据set of bills Xgth|C}k  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 6l]?%0[*  
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长期汇票long bill e2o9)=y  
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短期汇票short bill KA{DN!  

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逾期汇票overdue bill Iybpk?,M+  
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宽限日期days of grace #2'&=?J1r  
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电汇telegraphic transfer （T.T） _,1kcDu  
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邮汇postal order||postal note （Am.）||post office order||money order y\|\9Q%D  
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本票promissory note （P/N） [gr[0aGBc  
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押汇负责书||押汇保证书letter of hypothecation  %!h+  
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副保||抵押品||付属担保物collateral security @gGuV$Mw  
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担保书trust receipt||letter of indemnity zVLi  
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承兑||认付acceptance zvC,([  
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单张承兑general acceptance JN-8\L  
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有条件承兑qualified acceptance <$6E r  
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附条件认付conditional acceptance %b4(wn?n:B  
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部分认付partial acceptance   640V&<+v