[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。   LT:*K!>NOL  
会计报表statement of account ;_D5]kl`  
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往来帐目account current B[{Ie G'  
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现在往来帐||存款额current accout idGhWV'  
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销货帐account sales O/{W:hJjd  
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共同计算帐项joint account HHae
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未决帐项outstanding account gA~faje  
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贷方帐项credit account||creditor account }hX"A!0  
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借方帐项debit account||debtor account yi9c+w)b  
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应付帐||应付未付帐account payable D:Y`{{  
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应收帐||应收未收帐account receivable h8uDs|O9n  
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新交易||新帐new account k<3_!?3  
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未决帐||老帐old account lZu
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现金帐cash account SY}iU@xo  
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流水帐running account NX*9nwp^  
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暂记帐||未定帐suspense account {@u}-6:wAT  
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过期帐||延滞帐overdue account||pastdue account zA/W+j$:  
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杂项帐户sundry account nA]dQ+5sT  
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详细帐单||明细表detail account F*
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呆帐bad account 'Sc3~lm(dH  
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会计项目title of account ZX.VzZS  
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会计薄||帐薄account-book R^F99L  
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营业报告书||损益计算表account of budiness||business report |"P5%k#6^>  
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借贷细帐||交验帐account rendered l{Hi5x'H  
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明细帐account stated ~pj9_I  
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与…银行开立一户头to open an account with SQ5*?u\  
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与…银行建立交易to keep account with O|j5ulO}&"  
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继续记帐to keep account z4-AOTo2y  
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与…有交易to have an account with ~*
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作成会计帐||有往来帐项to make out an account with XY4s  
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清算||清理债务to make up an account C#I),LE|d{  
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清洁帐目||与…停止交易to close ones account with RycEM|51 V  
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结帐to close an account s\jLIrG8  
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清理未付款to ask an account||to demand an account Nl@Hx  
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结清差额to balance the account with Dea;9O  
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清算to settle an account||to liquidate an account||to square an account 9M7P]$^  
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审查帐目||监查帐目to audit an account ,!Hl@(  
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检查帐目to examine an account z H \*v'  
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转入A的帐户to charge the amount to As account ZbGyl}8ua  
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以计帐方式付款to pay on account 0?:ZERv  
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代理某人||为某人on ones account||on account of one e!-'O0-Kw  
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为自己计算||独立帐目on ones own account _xC~44  
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由某人收益并负风险on ones account and risk||for ones account and risk dG rA18  
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由某人负担for ones account||for account of one <Q0&[q;Z  
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按某人指示||列入某人帐户by order and for account of one Qd./G5CC  
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列入5月份帐目for May account S3<v?tqLr  
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编入某中帐项下to pass to the account of||to place to the account of 7h<K)aT  
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寄出清算书to send in an account||to send in render an account cm3Y!p{p"  
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支票薄cheque book _e3'f:  
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支票陈票人cheque drawer i/~J0qQ  
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持票人cheque holder K)?^
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不记名支票cheque to bearer||bearer cheque *K(xES!b  
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记名支票||认人支票cheque to order rieQ&Jt"  
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到期支票antedated cheque 8j}
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未到期支票postdated cheque .;b
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保付支票certified cheque Q /c WV  
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未获兑现支票，退票returned cheque k+[KD>;1  
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横线支票crossed cheque ^Nw]'e3  
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普通横线general crossing Q!X_&ao)O  
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特别横线special crossing H?j-=Zka  
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空白支票blank cheque Y-q@~vZ]  
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失效支票，过期支票stale cheque -ouJf}#R  
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普通支票open cheque 7e4tUAiuU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wYQ1Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3cfZ!E~^kc  
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支票换现金||兑现to cash a cheque *KjVPs  
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清理票款to clear a cheque $qlqWy-s  
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保证兑现to certify a cheque /[|}rqX(  
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填写支票数额to fill up a cheque KSgQ:_u4}  
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支票上划线to cross a cheque e1`)3-f  
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开发支票to make out a cheque b#Fk>j  
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签发支票，开立支票to draw a cheque||to issue a cheque Pa+AF  
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透支支票to overdraw a cheque (}*\ {  
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背书支票to endorse a cheque uFrJ:l+  
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请付票款||清付票款to pay a cheque||to honour a cheque q*F ~~J!P  
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支票退票to dishonour a cheque 8"?Vcw&  
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拒付支票to refuse a cheque dr,B\.|jC  
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拒付支票to stop payment of a cheque :>tF_6
 
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提示要求付款to present for payment z^ aCQ3E  
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见票即付持票人payable to bearer z`86-Ov  
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支付指定人payable to order */%$6s~  
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已过期||无效out of date||stale V
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请给出票人R/D||refer to drawer ys&"r":I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ILkjz^  
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文字与数字不一致words and figures differ { &\J)oZ  
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支票 G ]L0eV  
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时间已过account closed DH
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更改处应加盖印章alterations require initials c0!Te'?  
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时间已过effects not cleared G*)s%2c>h  
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停止付款payment stopped  )x$!K[=  
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支票毁损cheque mutilated H"Q(2I  
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汇款||寄钱to remit||to send money #Y;.>mF  
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寄票供取款||支票支付to send a cheque for payment +V2C}NQ5R  
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寄款人a remitter R!sNg   
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收款人a remittee ~wfoK7T}  
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国外汇票foreign Bill OZ eiHX!  
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国内汇票inland Bill [Dnusp7e  
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跟单汇票documentary bill )8
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空头汇票accommodation bill t9ER;
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原始汇票original bill ki#y&{v9Be  
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改写||换新票据renewed bill Bhj:9%`  
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即期汇票sight bill||bill on demand :#qUMiu$  
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…days after date||…days after date…日后付款 u]R$]&<  
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…months after date||…months after date…月后付款 (s&ORoVGn  
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见票后…日付款…days after sight||…days sight tO 7I&LNE  
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见票后…月付款…months after sight||…months sight )x)gHY8;  
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同组票据set of bills }H5/3be  
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单张汇票sola of exchange||sole of exchange IOX:yxj  
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远期汇票usance bill||bill at usance |J\,F.{'  
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长期汇票long bill wz h.$?~  
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短期汇票short bill v"/TmiZ  
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逾期汇票overdue bill tq0;^L  
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宽限日期days of grace h mds(lv7  
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电汇telegraphic transfer （T.T） h07eEg  
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邮汇postal order||postal note （Am.）||post office order||money order ydB$4ZB3[  
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本票promissory note （P/N） `zY!`G  
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押汇负责书||押汇保证书letter of hypothecation S~> 5INud  
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副保||抵押品||付属担保物collateral security vtZ?X';wh  
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担保书trust receipt||letter of indemnity =zOeb/  
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承兑||认付acceptance U!0E_J  
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单张承兑general acceptance L+t[&1cW  
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有条件承兑qualified acceptance 3~<}bee5|q  
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附条件认付conditional acceptance auL^%M|$R  
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部分认付partial acceptance   I7zn>^0}