[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。   80gOh:  
会计报表statement of account Cnu])R  
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往来帐目account current X VH(zJ  
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现在往来帐||存款额current accout ^`$-c9M?'  
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销货帐account sales 8|!"CQJ|H  
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共同计算帐项joint account >V%.=})K  
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未决帐项outstanding account  z'5  
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贷方帐项credit account||creditor account 'RQEktm  
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借方帐项debit account||debtor account -_
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应付帐||应付未付帐account payable :p
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应收帐||应收未收帐account receivable L5wFbc"u  
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新交易||新帐new account 90=gP  
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未决帐||老帐old account btDTC
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现金帐cash account |uJjO>8]|  
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流水帐running account T!1XL7  
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暂记帐||未定帐suspense account ^>y|{;`  
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过期帐||延滞帐overdue account||pastdue account uPb.uG  
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杂项帐户sundry account fz+dOIU3\L  
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详细帐单||明细表detail account 4y,pzQ8a  
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呆帐bad account z E\~Oa;  

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会计项目title of account h9&0"LHr  

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会计薄||帐薄account-book c;R.rV<  
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营业报告书||损益计算表account of budiness||business report 8ZO~=e  
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借贷细帐||交验帐account rendered I,lzyxRP  
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明细帐account stated z7lbb*
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与…银行开立一户头to open an account with WJ]g7!Ks  
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与…银行建立交易to keep account with 3-2?mV>5  
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继续记帐to keep account 
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与…有交易to have an account with  eYRm:KC  
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作成会计帐||有往来帐项to make out an account with px_%5^zRQ  
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清算||清理债务to make up an account 93#wU})  
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清洁帐目||与…停止交易to close ones account with 38
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结帐to close an account gG=E2+=uy  
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清理未付款to ask an account||to demand an account O8ZHI
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结清差额to balance the account with V|fs"HY  
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清算to settle an account||to liquidate an account||to square an account JEes'H}Y  
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审查帐目||监查帐目to audit an account {GiR-q{t  
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检查帐目to examine an account [e'Ts#($A  
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转入A的帐户to charge the amount to As account ~dK)U*Q  
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以计帐方式付款to pay on account L[*Xrp;/&  
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代理某人||为某人on ones account||on account of one dg1h<]T"9  
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为自己计算||独立帐目on ones own account ;3OQgKI  
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由某人收益并负风险on ones account and risk||for ones account and risk |} ;&xI  
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由某人负担for ones account||for account of one 2W:R{dHE  
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按某人指示||列入某人帐户by order and for account of one losm<  
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列入5月份帐目for May account ~A2{$C  
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编入某中帐项下to pass to the account of||to place to the account of 8+K=3=05#U  
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寄出清算书to send in an account||to send in render an account ms2y[b  
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支票薄cheque book w
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支票陈票人cheque drawer (?R; u>  
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持票人cheque holder yN}upYxp  
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不记名支票cheque to bearer||bearer cheque (1pI#H"f9  
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记名支票||认人支票cheque to order b-4gHW
 
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到期支票antedated cheque '](4g/%  
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未到期支票postdated cheque YDh6XD<Z  
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保付支票certified cheque ~q0g7?}&  
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未获兑现支票，退票returned cheque _<Hx1l~  
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横线支票crossed cheque ]LGp3)T-  
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普通横线general crossing "F_o%!l  
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特别横线special crossing \Xy]z  
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空白支票blank cheque g4n&k  
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失效支票，过期支票stale cheque Dq T)%a  
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普通支票open cheque tykA69X\W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ETu7G5?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wf7<#jIq  
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支票换现金||兑现to cash a cheque cz_4cMgxu  
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清理票款to clear a cheque _lQ+J=J$.R  
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保证兑现to certify a cheque o,) p*glO  
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填写支票数额to fill up a cheque >ge-yK 1  
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支票上划线to cross a cheque eEsEW<su  
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开发支票to make out a cheque 5*buRYck0  
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签发支票，开立支票to draw a cheque||to issue a cheque .WL507*"Ce  
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透支支票to overdraw a cheque `M
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背书支票to endorse a cheque B_cn[?M  
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请付票款||清付票款to pay a cheque||to honour a cheque kq%`
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支票退票to dishonour a cheque =hl-c  
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拒付支票to refuse a cheque /HzhgMV3  
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拒付支票to stop payment of a cheque '&<-,1^L  
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提示要求付款to present for payment ^|sxbP  
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见票即付持票人payable to bearer Kv#daAU  
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支付指定人payable to order &tRnI$D   
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已过期||无效out of date||stale 9q8 rf\&  
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请给出票人R/D||refer to drawer %ANPv=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l%w7N9  
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文字与数字不一致words and figures differ 8 Zj>|u  
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支票 .A `:o  
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时间已过account closed { o;0Fx  
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时间已过effects not cleared bG&qgbN>  
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停止付款payment stopped VsMNi#?  
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支票毁损cheque mutilated 3// v{ce1]  
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汇款||寄钱to remit||to send money n)H0;25L  
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寄票供取款||支票支付to send a cheque for payment _L72Ae(_  
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寄款人a remitter phgexAq  
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收款人a remittee )jlP cO-  
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国外汇票foreign Bill  gmRT1T  
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国内汇票inland Bill &v$,pg%-:  
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跟单汇票documentary bill Ts(t:^  
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空头汇票accommodation bill @n7t?9Bx  
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原始汇票original bill kG)2%  
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改写||换新票据renewed bill Q PFeBl  
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即期汇票sight bill||bill on demand {J~(#i k   
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…days after date||…days after date…日后付款 K1T1@ j  
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…months after date||…months after date…月后付款 t`"^7YFS>  
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见票后…日付款…days after sight||…days sight E'5Ajtw;  
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见票后…月付款…months after sight||…months sight ;rd6ko  
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同组票据set of bills dQ: ?< zZ  
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单张汇票sola of exchange||sole of exchange U1l0Uke  
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远期汇票usance bill||bill at usance $#5klA  
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长期汇票long bill KiQ(XNx  
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短期汇票short bill n  -(  
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逾期汇票overdue bill -*5Rnx|Y{  
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宽限日期days of grace T~QJO0  
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电汇telegraphic transfer （T.T） (/35pg6\  
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邮汇postal order||postal note （Am.）||post office order||money order MSf;ZB  
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本票promissory note （P/N） H":oNpfb  
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押汇负责书||押汇保证书letter of hypothecation (5]}5W*  
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副保||抵押品||付属担保物collateral security e7w
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担保书trust receipt||letter of indemnity "AE5 V'  
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承兑||认付acceptance -'6Dg  
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单张承兑general acceptance 1I:+MBGin  
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有条件承兑qualified acceptance a\r\PBi  
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附条件认付conditional acceptance 3W N@J6?  
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部分认付partial acceptance   RCpR3iC2