[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。   -:h5Ky"  
会计报表statement of account K, WNM S  
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往来帐目account current lc,{0$ 1<  
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现在往来帐||存款额current accout \f}S Hh  
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销货帐account sales ce0TQ  
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共同计算帐项joint account Zrr3 ='^s  
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未决帐项outstanding account tx;MH5s/V  
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贷方帐项credit account||creditor account tO~D A >R  
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借方帐项debit account||debtor account 2Vxr  
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应付帐||应付未付帐account payable R
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应收帐||应收未收帐account receivable .h ~M&d!  
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新交易||新帐new account }{[H@uhjH  
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未决帐||老帐old account bo  '  
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现金帐cash account "IA[;+_"  
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流水帐running account L MC-1  
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暂记帐||未定帐suspense account 060<wjX6  
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过期帐||延滞帐overdue account||pastdue account W?mn8Y;{`  
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杂项帐户sundry account [X0Wfb}{  
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详细帐单||明细表detail account eUPG){"  
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呆帐bad account osyY+)G'sV  
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会计项目title of account X[_w#Hwp-  
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会计薄||帐薄account-book ]Cnj=\'  
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营业报告书||损益计算表account of budiness||business report jo{[*]Oa  
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借贷细帐||交验帐account rendered \g< M\3f  
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明细帐account stated o7S,W?;=5  
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与…银行开立一户头to open an account with !q=ej^(S  
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与…银行建立交易to keep account with :"7V,UP @  
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继续记帐to keep account )D_#  
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与…有交易to have an account with e 84[B.  
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作成会计帐||有往来帐项to make out an account with U">w3o|  
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清算||清理债务to make up an account E7@0,9AU  
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清洁帐目||与…停止交易to close ones account with 37U x2t  
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结帐to close an account d?^bCf+<  
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清理未付款to ask an account||to demand an account swV/Mi>  
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结清差额to balance the account with [F{q.mZj  
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清算to settle an account||to liquidate an account||to square an account },G6IuH%  
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审查帐目||监查帐目to audit an account 'oSs5lW  
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检查帐目to examine an account mTXeIng?  
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转入A的帐户to charge the amount to As account pv) ;LjF  
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以计帐方式付款to pay on account *9.4AW~]X  
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代理某人||为某人on ones account||on account of one 1KwUp0%&  
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为自己计算||独立帐目on ones own account :uwB)G  
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由某人收益并负风险on ones account and risk||for ones account and risk RMJq9a  
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由某人负担for ones account||for account of one \/=w\T
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按某人指示||列入某人帐户by order and for account of one MP"Pqt  
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列入5月份帐目for May account )X-~+X91S  
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编入某中帐项下to pass to the account of||to place to the account of 1 /@lZ  
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寄出清算书to send in an account||to send in render an account FUy!j|W6f  
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支票薄cheque book $~ 6Y\O  
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支票陈票人cheque drawer HI+87f_Q  
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持票人cheque holder OXT'$]p.*  
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不记名支票cheque to bearer||bearer cheque %~z/,[wk  
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记名支票||认人支票cheque to order e -@=QI^,  
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到期支票antedated cheque (t^&L  
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未到期支票postdated cheque drv"I[}{A  
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保付支票certified cheque ]g}Tqf/N%  
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未获兑现支票，退票returned cheque 7&I+mw/X  
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横线支票crossed cheque KN41kkN  
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普通横线general crossing
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特别横线special crossing $ N7J:Q  
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空白支票blank cheque #gHs!b-g@  
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失效支票，过期支票stale cheque Ru1I,QvCj"  
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普通支票open cheque C>1fL6ct  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d|nJp-%V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4V$DV!dPQ}  
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支票换现金||兑现to cash a cheque dc ]+1 A  
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清理票款to clear a cheque Q t!X<.  
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保证兑现to certify a cheque ~ jR:oN  
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填写支票数额to fill up a cheque 71nI`.Z  
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支票上划线to cross a cheque ciq'fy
 
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开发支票to make out a cheque ?5%0zMC  
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签发支票，开立支票to draw a cheque||to issue a cheque INm2
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透支支票to overdraw a cheque qqm7p ,j  
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背书支票to endorse a cheque R'#[
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque $
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拒付支票to refuse a cheque R7/"ye:7J  
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拒付支票to stop payment of a cheque MEOVw[hO  
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提示要求付款to present for payment _uvRC+~R  
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见票即付持票人payable to bearer F,Ls1  
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支付指定人payable to order l]BIFZ~  
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已过期||无效out of date||stale W'Wr8~{h  
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请给出票人R/D||refer to drawer 3"ALohlL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,KXS6:1%5Y  
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文字与数字不一致words and figures differ h J*2q"  
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支票 oyQp"'|N  
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时间已过account closed Hw 7  
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更改处应加盖印章alterations require initials .>4Zt'gCt  
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时间已过effects not cleared 7(RtPLpZ  
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停止付款payment stopped X,m6#vLK2  
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支票毁损cheque mutilated } 0su[gy[  
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汇款||寄钱to remit||to send money TqzL]'NS+  
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寄票供取款||支票支付to send a cheque for payment 60 D0z  
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寄款人a remitter 5u(,g1s}UZ  
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收款人a remittee O$<m(~[S  
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国外汇票foreign Bill t0^chlJP$  
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国内汇票inland Bill BU3VXnqT[  
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跟单汇票documentary bill [SnnOqWw  
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空头汇票accommodation bill XsOz {?G  
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原始汇票original bill ;|C[.0;kgv  
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改写||换新票据renewed bill vKX6@eg"  
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即期汇票sight bill||bill on demand S,I|8 YE  
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…days after date||…days after date…日后付款 UKfC!YR2J8  
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…months after date||…months after date…月后付款 ;+86q"&n  
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见票后…日付款…days after sight||…days sight } `X.^}oe  
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见票后…月付款…months after sight||…months sight 58vq5j<V  
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同组票据set of bills ">-mZ'$#L  
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单张汇票sola of exchange||sole of exchange CrTGC%w{=  
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远期汇票usance bill||bill at usance L`iC?<}  
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长期汇票long bill UNoNsmP  
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短期汇票short bill b* AL,n?  
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逾期汇票overdue bill [~%\:of70n  
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宽限日期days of grace \W;+@w|c  
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电汇telegraphic transfer （T.T） xlhc`wdm  
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邮汇postal order||postal note （Am.）||post office order||money order %wc=Mf  
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本票promissory note （P/N） \nX5$[  
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押汇负责书||押汇保证书letter of hypothecation s={jwI50  
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副保||抵押品||付属担保物collateral security @$e!|.{1q  
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担保书trust receipt||letter of indemnity EWr8=@iU  
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承兑||认付acceptance ,rC$~ &  
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单张承兑general acceptance ~S$
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有条件承兑qualified acceptance #y?iUv  
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附条件认付conditional acceptance sK&[sN33  
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部分认付partial acceptance   [q%Rx!L