[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。   gL| 9hvHr[  
会计报表statement of account cRag0.[  
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往来帐目account current X}={:T+6s  
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现在往来帐||存款额current accout oWDn_GnG`h  
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销货帐account sales 0#8lg@e8  
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共同计算帐项joint account %F-yFN"  
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未决帐项outstanding account P?8$VAkj  
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贷方帐项credit account||creditor account A2PeI"y  
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借方帐项debit account||debtor account md9JvbB  
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应付帐||应付未付帐account payable _S &6XNV  
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应收帐||应收未收帐account receivable `'(@"-L:7  
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新交易||新帐new account fo9V&NE  
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未决帐||老帐old account  o/RGzPR  
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现金帐cash account {@" F/G+  
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流水帐running account `Y '-2Fv  
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暂记帐||未定帐suspense account jfa<32`0E  
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过期帐||延滞帐overdue account||pastdue account r)G)i;;~*  
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杂项帐户sundry account dTU`@!f  
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详细帐单||明细表detail account {]y
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呆帐bad account 8PRB_ny  
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会计项目title of account 3"6-X_  
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会计薄||帐薄account-book <+`} : A  
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营业报告书||损益计算表account of budiness||business report <QK2Wc_}-"  
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借贷细帐||交验帐account rendered m8v=pab e  
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明细帐account stated ^0"[l {  
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与…银行开立一户头to open an account with "Ze<dB#,Y  
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与…银行建立交易to keep account with 4--[.j*W  
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继续记帐to keep account 6\/(TW&  
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与…有交易to have an account with E`UEl$($  
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作成会计帐||有往来帐项to make out an account with ^$F1U,oi  
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清算||清理债务to make up an account | <l=i(  
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清洁帐目||与…停止交易to close ones account with !qVnziE,,  
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结帐to close an account =!|=Y@  
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清理未付款to ask an account||to demand an account $2gZpO|  
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结清差额to balance the account with !%%(o%bi~  
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清算to settle an account||to liquidate an account||to square an account $[DSe~  
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审查帐目||监查帐目to audit an account "Z*u2_ H  
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检查帐目to examine an account _iZ_.3Ip  
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转入A的帐户to charge the amount to As account 9&}i[x4  
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以计帐方式付款to pay on account =S:Snk%  
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代理某人||为某人on ones account||on account of one X(*MHBd  
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为自己计算||独立帐目on ones own account o6T'U#7P  
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由某人收益并负风险on ones account and risk||for ones account and risk sw$$I~21  
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由某人负担for ones account||for account of one A{Dy3tm=  
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按某人指示||列入某人帐户by order and for account of one aT"0tn^LO  
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列入5月份帐目for May account c1aIZ  
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编入某中帐项下to pass to the account of||to place to the account of {k8R6l1  
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寄出清算书to send in an account||to send in render an account -fCR^`UOS  
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支票薄cheque book hYB3tT  
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支票陈票人cheque drawer @ q:S]YB  
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持票人cheque holder 51-@4E2:l:  
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不记名支票cheque to bearer||bearer cheque K;j0
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记名支票||认人支票cheque to order yIYQ.-DkS+  
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到期支票antedated cheque ,{2= nb[  
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未到期支票postdated cheque ~C uJ$(9Y  
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保付支票certified cheque k&lfxb9pd  
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未获兑现支票，退票returned cheque |.;*,bb|3  
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横线支票crossed cheque 4^T_" W}  
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普通横线general crossing G@P+M1c  
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特别横线special crossing wvRwb  
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空白支票blank cheque d
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失效支票，过期支票stale cheque t:"%d9
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普通支票open cheque c#-*]6x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P*
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .}Eckqkp  
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支票换现金||兑现to cash a cheque aNBwb9X  
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清理票款to clear a cheque \-SC-c  
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保证兑现to certify a cheque rv`GOta*  
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填写支票数额to fill up a cheque |{JI=$  
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支票上划线to cross a cheque C-\3,  
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开发支票to make out a cheque 6 Yc(|>b!  
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签发支票，开立支票to draw a cheque||to issue a cheque `X)A$lLr  
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透支支票to overdraw a cheque \C
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背书支票to endorse a cheque 4oL
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请付票款||清付票款to pay a cheque||to honour a cheque mkhWbzD'S  
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支票退票to dishonour a cheque ~KV{m  
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拒付支票to refuse a cheque rxqSi0p  
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拒付支票to stop payment of a cheque `HO] kJpX  
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提示要求付款to present for payment v~yw-}fk%  
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见票即付持票人payable to bearer =<7z :]  
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支付指定人payable to order ![nL/  
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已过期||无效out of date||stale p2k`)=iX  
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请给出票人R/D||refer to drawer TUz4-Pd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !h|,wq]k  
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文字与数字不一致words and figures differ .@%L8_sMR  
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支票 +/l@o u'  
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时间已过account closed B :S8{  
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更改处应加盖印章alterations require initials _P!b0x~\  
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时间已过effects not cleared 6i~|<vcSP  
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停止付款payment stopped O39   
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支票毁损cheque mutilated D!! B4zt  
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汇款||寄钱to remit||to send money 2>o^@4PnZ  
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寄票供取款||支票支付to send a cheque for payment o$l8"Uv  
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寄款人a remitter dsx<ZwZN>  
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收款人a remittee r7g@ (K  
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国外汇票foreign Bill @s cn ?t  
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国内汇票inland Bill T9&{s-3*  
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跟单汇票documentary bill )
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空头汇票accommodation bill {*F =&D  
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原始汇票original bill iY$iL<  
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改写||换新票据renewed bill GvG8s6IZ  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 qhvT,"  
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…months after date||…months after date…月后付款 2"Wq
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见票后…日付款…days after sight||…days sight M^Z=~5 12g  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills qx1Js3%  
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单张汇票sola of exchange||sole of exchange (_ :82@c  
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远期汇票usance bill||bill at usance 6M7GPHah  
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长期汇票long bill \^9n&MonM  
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短期汇票short bill u9v,B$S  
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逾期汇票overdue bill @0PWbs$  
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宽限日期days of grace fA<os+*9i  
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电汇telegraphic transfer （T.T） !:5'MI@  
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邮汇postal order||postal note （Am.）||post office order||money order ~
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本票promissory note （P/N） b|k^   
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押汇负责书||押汇保证书letter of hypothecation ,.2qh|Ol  
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副保||抵押品||付属担保物collateral security P8h|2
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担保书trust receipt||letter of indemnity )i.pE]!+  
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承兑||认付acceptance XPdqE`w=$p  
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单张承兑general acceptance |%|Vlu  

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有条件承兑qualified acceptance tKuJ &I~  
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附条件认付conditional acceptance e, 2/3jO  
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部分认付partial acceptance   b?,%M^9\`