[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。    ps*dO  
会计报表statement of account A,2dK}\>  
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往来帐目account current i{$h]D_fD  
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现在往来帐||存款额current accout HcrI3 v|6  
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销货帐account sales Mw
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共同计算帐项joint account gDmwJr  
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未决帐项outstanding account <u"h'e/oW_  
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贷方帐项credit account||creditor account =HF||p@  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable COx<X\  
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应收帐||应收未收帐account receivable v;9VX   
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新交易||新帐new account +M+ht   
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未决帐||老帐old account ldJ:A*/M6  
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现金帐cash account ):. +u=  
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流水帐running account 4s<*rKm~  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account x}G["ZU}v]  
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杂项帐户sundry account Q"UQv<  
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详细帐单||明细表detail account %@Nuzdp  
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呆帐bad account JVAJLq  
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会计项目title of account {]~b^=qE$  
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会计薄||帐薄account-book uhUC m  
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营业报告书||损益计算表account of budiness||business report 7WG"_A~V  
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借贷细帐||交验帐account rendered f)\ =LV  
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明细帐account stated -Cwx %  
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与…银行开立一户头to open an account with bZk7)b;1o  
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与…银行建立交易to keep account with
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继续记帐to keep account s4bL
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与…有交易to have an account with EoqUFa,  
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作成会计帐||有往来帐项to make out an account with [>+(zlK"  
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清算||清理债务to make up an account i Iu  
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清洁帐目||与…停止交易to close ones account with WK]SHiHD
 
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结帐to close an account (UPkb$Qc  
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清理未付款to ask an account||to demand an account +Ck F#H ~  
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结清差额to balance the account with &bBK#d*-u?  
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清算to settle an account||to liquidate an account||to square an account :Eq=wbAw  
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审查帐目||监查帐目to audit an account X6%w6%su5  
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检查帐目to examine an account U8kH'OD  
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转入A的帐户to charge the amount to As account SC)4u l%  
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以计帐方式付款to pay on account 1C(6.7l  
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代理某人||为某人on ones account||on account of one q3Re F_  
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为自己计算||独立帐目on ones own account [,)yc/{*  
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由某人收益并负风险on ones account and risk||for ones account and risk 1xg^;3m
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由某人负担for ones account||for account of one pvM;2  
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按某人指示||列入某人帐户by order and for account of one R[ p. )F7  
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列入5月份帐目for May account i
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编入某中帐项下to pass to the account of||to place to the account of T0n=nC}<  
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寄出清算书to send in an account||to send in render an account ^p(t*%LM  
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支票薄cheque book QA7SQ cd,  
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支票陈票人cheque drawer o<P@:}K  
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持票人cheque holder 0-cqux2U  
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不记名支票cheque to bearer||bearer cheque O @fX +W?U  
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记名支票||认人支票cheque to order Y W_E,A>h  
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到期支票antedated cheque ,}F2l|x_  
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未到期支票postdated cheque zMb7a_W  
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保付支票certified cheque on(P  
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未获兑现支票，退票returned cheque P$_Y:XI !  
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横线支票crossed cheque xjOy3_Js  
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普通横线general crossing >bxT_qEm  
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特别横线special crossing udB:ys  
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空白支票blank cheque 3?Y%|ZVM  
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失效支票，过期支票stale cheque Tz58@VYV  
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普通支票open cheque MUz.-YRt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .rSeJZzuj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 00?^!';  
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支票换现金||兑现to cash a cheque )!3XM  
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清理票款to clear a cheque ex $d~  
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保证兑现to certify a cheque z i2hi9A  
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填写支票数额to fill up a cheque Km
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支票上划线to cross a cheque W3{k{~  
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开发支票to make out a cheque Eo)Q> AM  
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签发支票，开立支票to draw a cheque||to issue a cheque DDN#w<#  
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透支支票to overdraw a cheque +_06{7@h  
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背书支票to endorse a cheque %1@+pf/  
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请付票款||清付票款to pay a cheque||to honour a cheque ,;O+2TX  
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支票退票to dishonour a cheque hi*\5(uH  
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拒付支票to refuse a cheque [j eZZB  
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拒付支票to stop payment of a cheque 8D;>
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提示要求付款to present for payment )`,3/i9C$  
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见票即付持票人payable to bearer S)n~^q  
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支付指定人payable to order ,-vbR&  
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已过期||无效out of date||stale U9y[b82  
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请给出票人R/D||refer to drawer [_^K}\/+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *A@~!@XE4  
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文字与数字不一致words and figures differ N*f?A$u/I  
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支票 O 8wR#(/  
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时间已过account closed lSPQXu*[  
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更改处应加盖印章alterations require initials }G]6Rip3  
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时间已过effects not cleared o+*YX!]#L  
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停止付款payment stopped 9{RCh9  
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支票毁损cheque mutilated g`i?]6c}jt  
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汇款||寄钱to remit||to send money }F!tM"X\  
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寄票供取款||支票支付to send a cheque for payment B5{ wSr  
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寄款人a remitter Y&!-VW  
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收款人a remittee Tsg;i;  
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国外汇票foreign Bill ]s_,;PGU  
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国内汇票inland Bill ~+|Vzm|S}  
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跟单汇票documentary bill Yw =7(}  
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空头汇票accommodation bill xnP@h  
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原始汇票original bill eF-U 1ZJT  
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改写||换新票据renewed bill #No3}O;"g  
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即期汇票sight bill||bill on demand fofYe0z  
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…days after date||…days after date…日后付款 KE[!{O^(a  
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…months after date||…months after date…月后付款 &cGa~
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见票后…日付款…days after sight||…days sight f+!k:}K  
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见票后…月付款…months after sight||…months sight 1-V"uLy@gC  
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同组票据set of bills \VpN:RI  
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单张汇票sola of exchange||sole of exchange .0YcB  
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远期汇票usance bill||bill at usance Vy =P*  
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长期汇票long bill r]@T9\9  
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短期汇票short bill e |K_y~  
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逾期汇票overdue bill 6f2?)jOW^N  
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宽限日期days of grace uI$n7\G!  
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电汇telegraphic transfer （T.T） 3?K+wg s  
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邮汇postal order||postal note （Am.）||post office order||money order Tdade+  
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本票promissory note （P/N） E nG
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押汇负责书||押汇保证书letter of hypothecation S{?l/*Il*_  
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副保||抵押品||付属担保物collateral security r95,X!  
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担保书trust receipt||letter of indemnity TE;f*!  
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承兑||认付acceptance  71@kIJI  
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单张承兑general acceptance =xDxX#3  
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有条件承兑qualified acceptance [<5/s$,i  
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附条件认付conditional acceptance fPHV]8Ft|  
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部分认付partial acceptance   sxA]o|