[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。   ^EZ?wdL  
会计报表statement of account #VU>Z|$@N  
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往来帐目account current L 4Sa,ZL  
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现在往来帐||存款额current accout P,*yuF|bk  
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销货帐account sales n<3{QqF  
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共同计算帐项joint account B]w fDUG  
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未决帐项outstanding account
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贷方帐项credit account||creditor account evro]&N{  
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借方帐项debit account||debtor account LR% P\~  
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应付帐||应付未付帐account payable TSKR~3D#  
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应收帐||应收未收帐account receivable C3-I5q(V]  
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新交易||新帐new account ku^0bq}BrH  
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未决帐||老帐old account 2O " ~k  
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现金帐cash account #bCzWg  
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流水帐running account eJ_$Etc  
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暂记帐||未定帐suspense account I^!c1S   
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过期帐||延滞帐overdue account||pastdue account wY_! s Qo  
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杂项帐户sundry account != u S  
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详细帐单||明细表detail account p^U#1c  
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呆帐bad account J%lEyU  
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会计项目title of account MVZ9x%  
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会计薄||帐薄account-book c%x.cbu>  
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营业报告书||损益计算表account of budiness||business report (m&''yaH  
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借贷细帐||交验帐account rendered wZ\% !#}7  
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明细帐account stated (5&l<u"K~  
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与…银行开立一户头to open an account with  cvO;xR  
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与…银行建立交易to keep account with )kK" 1\m  
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继续记帐to keep account C^!ej"  
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与…有交易to have an account with 2Wq/_:  
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作成会计帐||有往来帐项to make out an account with "i/3m'<2  
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清算||清理债务to make up an account u@$pOLI
 
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清洁帐目||与…停止交易to close ones account with |4u?Q+k%%  
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结帐to close an account c0W4<(  
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清理未付款to ask an account||to demand an account >"z&KZKI  
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结清差额to balance the account with I\peO/w  
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清算to settle an account||to liquidate an account||to square an account 1O]27"9  
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审查帐目||监查帐目to audit an account s(
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检查帐目to examine an account @YfCS8 eH  
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转入A的帐户to charge the amount to As account :,^p LAt  
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以计帐方式付款to pay on account \O w-o0  
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代理某人||为某人on ones account||on account of one S6
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为自己计算||独立帐目on ones own account ]<;m;
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由某人收益并负风险on ones account and risk||for ones account and risk / WVnyz0  
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由某人负担for ones account||for account of one 3?vasL  
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按某人指示||列入某人帐户by order and for account of one ^#R-_I  
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列入5月份帐目for May account 'wAO Y  
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编入某中帐项下to pass to the account of||to place to the account of SrN;S kS  
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寄出清算书to send in an account||to send in render an account m %$z&<!  
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支票薄cheque book hltH{4  
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支票陈票人cheque drawer zVs_|x="  
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持票人cheque holder #Xri%&~  
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不记名支票cheque to bearer||bearer cheque 4T6dju  
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记名支票||认人支票cheque to order @.-g  
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到期支票antedated cheque 7I`e5\ u  
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未到期支票postdated cheque tCK
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保付支票certified cheque 4NwGP^n  
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未获兑现支票，退票returned cheque ^MUtmzh  
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横线支票crossed cheque 6+FmYp  
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普通横线general crossing X'ryfa1|  
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特别横线special crossing k5=0L_xc  
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空白支票blank cheque Kw&J<H  
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失效支票，过期支票stale cheque Am!$\T%2  
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普通支票open cheque Cz Jze  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e[y k
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W<xu*U(A  
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支票换现金||兑现to cash a cheque V3xC"maA@  
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清理票款to clear a cheque ; GRSe  
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保证兑现to certify a cheque D^]7/w:$-  
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填写支票数额to fill up a cheque gb|C592R5C  
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支票上划线to cross a cheque E Q-r  
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开发支票to make out a cheque "Up3W%]SB  
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签发支票，开立支票to draw a cheque||to issue a cheque ?V4?r2$c  
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透支支票to overdraw a cheque U ]`SM6  
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背书支票to endorse a cheque a"EX<6"  
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请付票款||清付票款to pay a cheque||to honour a cheque l<>syHCH;L  
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支票退票to dishonour a cheque R? b3G4~  
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拒付支票to refuse a cheque N_rz~$|@9  
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拒付支票to stop payment of a cheque -~\R.<+
 
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提示要求付款to present for payment thy)J.<J  
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见票即付持票人payable to bearer S {oW  
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支付指定人payable to order @M-i$ q[4  
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已过期||无效out of date||stale bnHQvCO3$  
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请给出票人R/D||refer to drawer r@b M3V_o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dO]N&'P7  
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文字与数字不一致words and figures differ Sk7l&B  
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支票 ;e Iqxe>  
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时间已过account closed ) aSj!X'`;  
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更改处应加盖印章alterations require initials 5&A{I
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时间已过effects not cleared TwPpZ
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停止付款payment stopped 1. A@5*Q  

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支票毁损cheque mutilated ;ctPe[5  
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汇款||寄钱to remit||to send money ]bcAbCZ@  
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寄票供取款||支票支付to send a cheque for payment D[jPz0  
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寄款人a remitter r0^*|+   
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收款人a remittee gn-@OmIs  
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国外汇票foreign Bill fEJF3<UF&  
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国内汇票inland Bill t,w'w_C  
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跟单汇票documentary bill _-=yD@;[D  
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空头汇票accommodation bill F[q)ME+`)  
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原始汇票original bill F:~k4uTW\b  
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改写||换新票据renewed bill r}S>t~p:  
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即期汇票sight bill||bill on demand 0n/+X[%Ti  
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…days after date||…days after date…日后付款 v qhu%ZyP  
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…months after date||…months after date…月后付款 A.+Qa  
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见票后…日付款…days after sight||…days sight \=2<< iv  
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见票后…月付款…months after sight||…months sight 'wA4yJ<  
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同组票据set of bills X1XmaO%A  
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单张汇票sola of exchange||sole of exchange sl_f+h0  
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远期汇票usance bill||bill at usance "Z]z9(  
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长期汇票long bill 'FM_5`&  
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短期汇票short bill Z8I0v$LjR  
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逾期汇票overdue bill m\f}?t  
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宽限日期days of grace .23Yqr'zT  
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电汇telegraphic transfer （T.T） %9OVw#P  
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邮汇postal order||postal note （Am.）||post office order||money order -5y=K40  
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本票promissory note （P/N） _F`RwBOjs  
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押汇负责书||押汇保证书letter of hypothecation j
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副保||抵押品||付属担保物collateral security lpnPd{kE  
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担保书trust receipt||letter of indemnity fjLS_Q ;h  
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承兑||认付acceptance y
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单张承兑general acceptance -DWnDku8=  
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有条件承兑qualified acceptance wZb77  
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附条件认付conditional acceptance \*\)zj*r  
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部分认付partial acceptance   +K:hetv