[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。   \9?<E[  
会计报表statement of account E0hp%:  
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往来帐目account current k:qou})#4  
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现在往来帐||存款额current accout ^MW%&&,BL  
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销货帐account sales 3.H-G~  
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共同计算帐项joint account Mfr#IzNHN  
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未决帐项outstanding account >PVi 3S  
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贷方帐项credit account||creditor account C
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借方帐项debit account||debtor account v`w?QIB]  
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应付帐||应付未付帐account payable $?-o  
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应收帐||应收未收帐account receivable z}tp0~C  
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新交易||新帐new account ,b(S=r  
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未决帐||老帐old account 7YjucPH#  
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现金帐cash account h}>/Z3*  
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流水帐running account KAcri<^G  
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暂记帐||未定帐suspense account $ ].k6,%{p  
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过期帐||延滞帐overdue account||pastdue account Su$1 t  
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杂项帐户sundry account 67\Ojl~(1  
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详细帐单||明细表detail account nSQ}yqM)  
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呆帐bad account <bZ m  
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会计项目title of account q+n1~AT  
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会计薄||帐薄account-book V<V\0n!0  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered 0yC`9g)(  
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明细帐account stated 42>m,fb2[  
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与…银行开立一户头to open an account with G(0y|Eq  
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与…银行建立交易to keep account with [)SR$/A  
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继续记帐to keep account i,IM?+4  
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与…有交易to have an account with y2#>c*  
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作成会计帐||有往来帐项to make out an account with G?ugMl}  
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清算||清理债务to make up an account  0Ox|^V  
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清洁帐目||与…停止交易to close ones account with wt}%2x} x  
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结帐to close an account W ~Jzqp9g  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with ;vJ\]T ml  
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清算to settle an account||to liquidate an account||to square an account Q54r?|'V  
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审查帐目||监查帐目to audit an account hV-VeKjZ(  
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检查帐目to examine an account hj&fQ}X  
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转入A的帐户to charge the amount to As account X*!Dc,0.k  
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以计帐方式付款to pay on account vZ$U^>":  
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代理某人||为某人on ones account||on account of one |5
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为自己计算||独立帐目on ones own account IKi{Xh]\  
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由某人收益并负风险on ones account and risk||for ones account and risk <S1? ?  
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由某人负担for ones account||for account of one t;8\fIW5  
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按某人指示||列入某人帐户by order and for account of one d^F|lc ]8  
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列入5月份帐目for May account 6M ^IwE  
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编入某中帐项下to pass to the account of||to place to the account of 55.;+B5L*  
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寄出清算书to send in an account||to send in render an account .xO _E1Ku;  
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支票薄cheque book H@{Objh
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支票陈票人cheque drawer XCDSmZ  
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持票人cheque holder v*SAI]{#~  
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不记名支票cheque to bearer||bearer cheque t<nFy  
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记名支票||认人支票cheque to order ZK6Hvc0  
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到期支票antedated cheque %KtU1A(["  
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未到期支票postdated cheque k=[pm5ZvT~  
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保付支票certified cheque XphE loL  
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未获兑现支票，退票returned cheque >"v9i T  
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横线支票crossed cheque ACg;CTBb  
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普通横线general crossing W@.Ji B  
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特别横线special crossing ~S*b  
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空白支票blank cheque `zA#z />  
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失效支票，过期支票stale cheque +D&Pp0xe  
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普通支票open cheque NBYH;h P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V`kMCE;?l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LzML%J62  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque ~q+hV+fa>  
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保证兑现to certify a cheque P 43P]M2  
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填写支票数额to fill up a cheque H/ +B%2Zj  
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支票上划线to cross a cheque ,m_WR7!$E  
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开发支票to make out a cheque !-<p,z  
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签发支票，开立支票to draw a cheque||to issue a cheque vS\Nd1~?  
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透支支票to overdraw a cheque YNwp/Y  
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背书支票to endorse a cheque oVFnlA  
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请付票款||清付票款to pay a cheque||to honour a cheque I/Jb!R ~  
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支票退票to dishonour a cheque g0R~&AN!g  
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拒付支票to refuse a cheque 8>hwK)av  
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拒付支票to stop payment of a cheque x }Ad_#q  
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提示要求付款to present for payment X 1 57$  
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见票即付持票人payable to bearer C74a(Bk}H  
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支付指定人payable to order 0c}  }Q  
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已过期||无效out of date||stale bv&;R  
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请给出票人R/D||refer to drawer &mb{.=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +E{|63~q  
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文字与数字不一致words and figures differ e)(wss+d7P  
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支票 Uu`9"  
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时间已过account closed Q)IKOt;N]  
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时间已过effects not cleared 7eAX*Kgt<_  
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停止付款payment stopped 2+e}*&iQpp  
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支票毁损cheque mutilated 9po3m]|zy  
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汇款||寄钱to remit||to send money bcE._9@@  
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寄票供取款||支票支付to send a cheque for payment E
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寄款人a remitter \D*KGd]M0  

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收款人a remittee SC)g^E#  
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国外汇票foreign Bill x"~8*V'0  
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国内汇票inland Bill l)1r+@)\  
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跟单汇票documentary bill Z8K?  
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空头汇票accommodation bill  KY$)#i  
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原始汇票original bill EyJJ0  
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改写||换新票据renewed bill 8]/bK5`  
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即期汇票sight bill||bill on demand 5\:^y'g
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…days after date||…days after date…日后付款 8lvV4
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…months after date||…months after date…月后付款 vlmB`T  
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见票后…日付款…days after sight||…days sight ;K:zmH  
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见票后…月付款…months after sight||…months sight =Y{(%sn  
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同组票据set of bills kCWV r  
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单张汇票sola of exchange||sole of exchange -$,TMqM  
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远期汇票usance bill||bill at usance AifWf2$S  
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长期汇票long bill :%tU'w  
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短期汇票short bill }aa'\8  
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逾期汇票overdue bill 0gW"i&7c  
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宽限日期days of grace Q|S.R1L^  
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电汇telegraphic transfer （T.T） k^3>Y%^1  
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邮汇postal order||postal note （Am.）||post office order||money order ?AK(|  
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本票promissory note （P/N） F&4rO\aC"/  
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押汇负责书||押汇保证书letter of hypothecation \j@OZ  
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副保||抵押品||付属担保物collateral security {%rA 1g  
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担保书trust receipt||letter of indemnity z Xg3[orF  
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承兑||认付acceptance EaO6[E  
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单张承兑general acceptance u(z$fG:g  
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有条件承兑qualified acceptance Yz<3JRw  
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附条件认付conditional acceptance iFd+2S%  
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部分认付partial acceptance   vNyf64)