[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。   N"T+. r  
会计报表statement of account ~zi&u46  
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往来帐目account current Rzw}W7zg[  
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现在往来帐||存款额current accout
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销货帐account sales ON
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共同计算帐项joint account p%8y!^g  
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未决帐项outstanding account 4;y*y tY*  
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贷方帐项credit account||creditor account (6!W8x7  
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借方帐项debit account||debtor account 7;5SK:X%dm  
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应付帐||应付未付帐account payable vjmNS=l  
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应收帐||应收未收帐account receivable tP^2NTs%]  
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新交易||新帐new account N6EG!*  
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未决帐||老帐old account !59u z4  
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现金帐cash account clyZD`*  
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流水帐running account z>}H[0[#  
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暂记帐||未定帐suspense account Z}$wvd  
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过期帐||延滞帐overdue account||pastdue account ecvQEK2L  
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杂项帐户sundry account Op<,e{[]  
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详细帐单||明细表detail account Z@(m.&ZRx  
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呆帐bad account tqk^)c4FF(  
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会计项目title of account :yxP3e%rp  
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会计薄||帐薄account-book 1EiSxf  
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营业报告书||损益计算表account of budiness||business report kltorlH  
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借贷细帐||交验帐account rendered >lkjoEVQ  
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明细帐account stated #KUNZW  
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与…银行开立一户头to open an account with Uc<BLu;  
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与…银行建立交易to keep account with F]GX;<`  
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继续记帐to keep account [hJASX9  
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与…有交易to have an account with )0o|u>  
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作成会计帐||有往来帐项to make out an account with $Zn>W@\  
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清算||清理债务to make up an account J3 xi5S  
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清洁帐目||与…停止交易to close ones account with _};T:GOT  
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结帐to close an account vhrURY.
  
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清理未付款to ask an account||to demand an account o4H'  
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结清差额to balance the account with ow9Vj$m  
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清算to settle an account||to liquidate an account||to square an account Z8:'_#^@a[  
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审查帐目||监查帐目to audit an account Lp
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检查帐目to examine an account eY\!}) 5  
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转入A的帐户to charge the amount to As account s x)x7  
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以计帐方式付款to pay on account *40Z}1ng  
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代理某人||为某人on ones account||on account of one $ItPUYi";  
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为自己计算||独立帐目on ones own account H8$";T(I  
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由某人收益并负风险on ones account and risk||for ones account and risk |dqv
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由某人负担for ones account||for account of one .KxE>lJbqM  
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按某人指示||列入某人帐户by order and for account of one B:tGD@  
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列入5月份帐目for May account b*o,re)Dj  
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编入某中帐项下to pass to the account of||to place to the account of hionR)R4  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book AV?<D.<  
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支票陈票人cheque drawer bHH=MLZR:  
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持票人cheque holder Abf=b<bu  
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不记名支票cheque to bearer||bearer cheque Is !DiB  
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记名支票||认人支票cheque to order R7!^ M  
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到期支票antedated cheque \|9KOulr  
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未到期支票postdated cheque QZ54Osdl  
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保付支票certified cheque
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未获兑现支票，退票returned cheque U-EX)S^T[{  
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横线支票crossed cheque nNff~u )I  
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普通横线general crossing =pS\gLQu  
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特别横线special crossing S:"t]gbF =  
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空白支票blank cheque _k@{> ?(a  
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失效支票，过期支票stale cheque VPTT*a`  
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普通支票open cheque Al`[Iu&  
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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;;X2 a1k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5@Q4[+5&_  
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支票换现金||兑现to cash a cheque .>?["e#,  
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清理票款to clear a cheque /)de`k"  
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保证兑现to certify a cheque (`18W1f5W  
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填写支票数额to fill up a cheque &u"*vG (U[  
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支票上划线to cross a cheque 6EK+]0  
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开发支票to make out a cheque n/@/yJ<EFi  
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签发支票，开立支票to draw a cheque||to issue a cheque `z` `d*_  
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透支支票to overdraw a cheque qW7"qw=   
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背书支票to endorse a cheque `6mHt6"h  
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请付票款||清付票款to pay a cheque||to honour a cheque EJWMr`zdn  
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支票退票to dishonour a cheque N^ D/}n  
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拒付支票to refuse a cheque Km <Wh=  
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拒付支票to stop payment of a cheque : l>Ue&  
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提示要求付款to present for payment ==XP}w)m  
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见票即付持票人payable to bearer oyr2lfz*  
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支付指定人payable to order d(@ A  
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已过期||无效out of date||stale <Y#R]gf1  
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请给出票人R/D||refer to drawer DYWC]*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vd?v"2S(9  
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文字与数字不一致words and figures differ ^z^>]Qd  
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支票 *.*:(7`  
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时间已过account closed UeICn@)\y  
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更改处应加盖印章alterations require initials g\-3c=X  
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时间已过effects not cleared - X_w&  
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停止付款payment stopped yo.SPd="Vx  
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支票毁损cheque mutilated Yy)a,clZ*$  
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汇款||寄钱to remit||to send money c_q+
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寄票供取款||支票支付to send a cheque for payment 9-Qtj49  
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寄款人a remitter \z`d}\3(R  
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收款人a remittee DP_Pqn8p&M  
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国外汇票foreign Bill V3W85_*  
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国内汇票inland Bill D:ugP,  
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跟单汇票documentary bill IA`8ie+  
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空头汇票accommodation bill ]XGn2U\  
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原始汇票original bill FFeRE{,  
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改写||换新票据renewed bill xnQGCw?S&}  
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即期汇票sight bill||bill on demand UVCMB_T  
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…days after date||…days after date…日后付款 :z} _y&]  
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…months after date||…months after date…月后付款 Fl+tbF  
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见票后…日付款…days after sight||…days sight ,o>pmaoLs  
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见票后…月付款…months after sight||…months sight 1xdESorX(  
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同组票据set of bills ioY\8i  
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单张汇票sola of exchange||sole of exchange gjegzKU  
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远期汇票usance bill||bill at usance u};]LX\E  
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长期汇票long bill 'q};L6  
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短期汇票short bill *L4]\wf  
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逾期汇票overdue bill Gx h~  
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宽限日期days of grace H7
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电汇telegraphic transfer （T.T） PX69   
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邮汇postal order||postal note （Am.）||post office order||money order Qw6KX#n  
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本票promissory note （P/N） PV]k3&y  
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押汇负责书||押汇保证书letter of hypothecation N o_$!)J.  
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副保||抵押品||付属担保物collateral security ebO`A2V'(  
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担保书trust receipt||letter of indemnity -40'[a9E  
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承兑||认付acceptance aDN6MZM  
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单张承兑general acceptance ~),;QQ,  
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有条件承兑qualified acceptance RjR&D?dc  
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附条件认付conditional acceptance .%x"t>]  
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部分认付partial acceptance   laUu"cS