[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。   uuQsK. S  
会计报表statement of account wbB\~*Z)  
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往来帐目account current FqZD'Uu7  
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现在往来帐||存款额current accout kzVK%
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销货帐account sales "pO**z$Z  
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共同计算帐项joint account  He%v 4S  
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未决帐项outstanding account )LsUO#%DO  
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贷方帐项credit account||creditor account q
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借方帐项debit account||debtor account cYvt!M\ed  
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应付帐||应付未付帐account payable @V&HE:P  
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应收帐||应收未收帐account receivable nGsFt.  
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新交易||新帐new account `)kxFD_bH  
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未决帐||老帐old account X5-[v(/]  
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现金帐cash account mRt/d  
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流水帐running account I]42R;Sc  
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暂记帐||未定帐suspense account 7UqDPEXU]`  
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过期帐||延滞帐overdue account||pastdue account TkIiO>  
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杂项帐户sundry account L-m' #  
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详细帐单||明细表detail account 6KE64: \;  
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呆帐bad account &o&}5Aba9  
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会计项目title of account 9)n3f^,Oj*  
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会计薄||帐薄account-book [Kb )Q{=)  
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营业报告书||损益计算表account of budiness||business report +O8}twt@  
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借贷细帐||交验帐account rendered $_|jI ^  
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明细帐account stated \.F|c  
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与…银行开立一户头to open an account with ! OOOc  
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与…银行建立交易to keep account with #* 8^ar<  
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继续记帐to keep account B^j(Fq  
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与…有交易to have an account with jVSU]LU E  
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作成会计帐||有往来帐项to make out an account with ka:wD?>1i  
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清算||清理债务to make up an account ?9z1'6  
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清洁帐目||与…停止交易to close ones account with A$]#f  
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结帐to close an account l i2/"~l  
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清理未付款to ask an account||to demand an account mz^[C7(q'(  
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结清差额to balance the account with Z DnAzAR  
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清算to settle an account||to liquidate an account||to square an account &3Mps[u:h  
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审查帐目||监查帐目to audit an account Td ![Id  
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检查帐目to examine an account L&~>(/*7U  
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转入A的帐户to charge the amount to As account OGU#%5"<  
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以计帐方式付款to pay on account 58_aI?~>>  
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代理某人||为某人on ones account||on account of one fT_swhIO  
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为自己计算||独立帐目on ones own account rz gzX  
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由某人收益并负风险on ones account and risk||for ones account and risk yj{:%Km:`  
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由某人负担for ones account||for account of one wH[}@w  
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按某人指示||列入某人帐户by order and for account of one ;M Z@2CO  
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列入5月份帐目for May account wh;E\^',n  
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编入某中帐项下to pass to the account of||to place to the account of XL7jUi_4:L  
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寄出清算书to send in an account||to send in render an account RFkJ^=}  
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支票薄cheque book o^! Zt
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支票陈票人cheque drawer `
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持票人cheque holder "t"=9:_t  
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不记名支票cheque to bearer||bearer cheque s^9N7'  
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记名支票||认人支票cheque to order <S0!$.Kg*<  
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到期支票antedated cheque U'.>wjO  
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未到期支票postdated cheque <z)MV oa  
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保付支票certified cheque x)vYc36H  
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未获兑现支票，退票returned cheque x'JfRz  
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横线支票crossed cheque s9`T%pg  
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普通横线general crossing gi;V~>kh  
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特别横线special crossing B~PF<8h5  
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空白支票blank cheque !&'xkw`  
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失效支票，过期支票stale cheque %74Ms  
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普通支票open cheque *V"
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ToMX7xz6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I Mv^ 9T:  
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支票换现金||兑现to cash a cheque OUdeQO?  
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清理票款to clear a cheque v:HgpZo+  
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保证兑现to certify a cheque a[$ .B2U  
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填写支票数额to fill up a cheque {fb~`=?  
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支票上划线to cross a cheque nfJ8Rt   
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开发支票to make out a cheque hKTg~y^  
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签发支票，开立支票to draw a cheque||to issue a cheque q%k+x)  
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透支支票to overdraw a cheque &1p8#i  
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背书支票to endorse a cheque j&/.[?
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请付票款||清付票款to pay a cheque||to honour a cheque x}.d`=  
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支票退票to dishonour a cheque z/KZ[qH\  
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拒付支票to refuse a cheque "rGOw'!q>  
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拒付支票to stop payment of a cheque -(w~LT$ "  
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提示要求付款to present for payment s$ Zq/l$1x  
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见票即付持票人payable to bearer kV ,G,wo  
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支付指定人payable to order 0HR|aqPo  
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已过期||无效out of date||stale zBt`L,^  
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请给出票人R/D||refer to drawer !&`}]qQZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #, Q}NO#vT  
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文字与数字不一致words and figures differ q_T]9d  
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支票 z2w;oM$g  
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时间已过account closed U:]MgZWn  
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更改处应加盖印章alterations require initials 74K)aA  
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时间已过effects not cleared 4`nqAX~'f  
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停止付款payment stopped %3M95UZ2  
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支票毁损cheque mutilated bM"fk&  
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汇款||寄钱to remit||to send money #vQ?  
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寄票供取款||支票支付to send a cheque for payment =}v
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寄款人a remitter :
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收款人a remittee B'}"AC"  
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国外汇票foreign Bill x=]S.XI  
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国内汇票inland Bill ^ve14mbF#.  
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跟单汇票documentary bill Ei5wel6!  
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空头汇票accommodation bill -M4p\6)Ge  
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原始汇票original bill ^jD1vUL 2:  
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改写||换新票据renewed bill idc4Cf+4  
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即期汇票sight bill||bill on demand L}%dCe  
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…days after date||…days after date…日后付款 Y`G
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…months after date||…months after date…月后付款 .Zmp ,  
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见票后…日付款…days after sight||…days sight V@vU"  
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见票后…月付款…months after sight||…months sight Uh6 '$0  
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同组票据set of bills _BM4>r?\  
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单张汇票sola of exchange||sole of exchange `#P$ ]:  
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远期汇票usance bill||bill at usance #-VMg+14  
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长期汇票long bill tRb]7 z  
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短期汇票short bill gV;H6"  
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逾期汇票overdue bill s8"8y
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宽限日期days of grace +j_;(Gw7  
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电汇telegraphic transfer （T.T） b \KL;H/  
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邮汇postal order||postal note （Am.）||post office order||money order |:[tNs*,O  
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本票promissory note （P/N） '|]e<Mt-   
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押汇负责书||押汇保证书letter of hypothecation Q$& sTM  
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副保||抵押品||付属担保物collateral security M` q?Fk  
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担保书trust receipt||letter of indemnity S)QAXjH  
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承兑||认付acceptance }X x(^Zh  
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单张承兑general acceptance q@b|F-  
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有条件承兑qualified acceptance [ W2fd\4  
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附条件认付conditional acceptance )o\jJrVDf  
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部分认付partial acceptance   PW3GL3+