[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。   ;6T>p  
会计报表statement of account !G0O
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往来帐目account current _|!FhZ  
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现在往来帐||存款额current accout 'k?%39  
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销货帐account sales <d$L}uQ
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共同计算帐项joint account Od?M4Ed(  
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未决帐项outstanding account Zr&~gXmVS  
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贷方帐项credit account||creditor account w4S0aR:yL  
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借方帐项debit account||debtor account ugZ-*e7  
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应付帐||应付未付帐account payable ^^ Q'AE  
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应收帐||应收未收帐account receivable AjTkQ)  
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新交易||新帐new account <$
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未决帐||老帐old account .=j]PckJO  
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现金帐cash account lw.4O^  
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流水帐running account H%!ED1zpA  
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暂记帐||未定帐suspense account l17sJ!I  
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过期帐||延滞帐overdue account||pastdue account 9@nDXZPY&  
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杂项帐户sundry account WUVRwJ 5  
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详细帐单||明细表detail account UStNUNCq  
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呆帐bad account oKl^Ttr  
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会计项目title of account 3?Ml]=u  
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会计薄||帐薄account-book nqG9$!k^t  
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营业报告书||损益计算表account of budiness||business report F9hh- "(Z  
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借贷细帐||交验帐account rendered (dOC ^i  
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明细帐account stated W/(D"[:l%  
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与…银行开立一户头to open an account with #cG7h( !  
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与…银行建立交易to keep account with R{s&6  
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继续记帐to keep account 'z=WJV;Vs  
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与…有交易to have an account with Fai_v{&?  
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作成会计帐||有往来帐项to make out an account with h28")c.pH=  
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清算||清理债务to make up an account E5a1 7ra  
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清洁帐目||与…停止交易to close ones account with @Q!Jzw#B  
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结帐to close an account ^SP/&w<c  
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清理未付款to ask an account||to demand an account -^ ) 0c  
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结清差额to balance the account with XJx$HM&0M  
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清算to settle an account||to liquidate an account||to square an account i!H)@4jX  
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审查帐目||监查帐目to audit an account 4( Q_J4}P  
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检查帐目to examine an account 7_OC&hhL  
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转入A的帐户to charge the amount to As account 75@!j[QL<  
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以计帐方式付款to pay on account cyM9[X4rC  
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代理某人||为某人on ones account||on account of one ~lBb%M  
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为自己计算||独立帐目on ones own account ldd8'2  
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由某人收益并负风险on ones account and risk||for ones account and risk C bWz;
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由某人负担for ones account||for account of one f ZEyXb  
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按某人指示||列入某人帐户by order and for account of one ;mT|0&o>#  
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列入5月份帐目for May account -_*ux!  
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编入某中帐项下to pass to the account of||to place to the account of #EG W76 f  
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寄出清算书to send in an account||to send in render an account &i(\g7%U  
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支票薄cheque book Y)O88C  
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支票陈票人cheque drawer R|@?6<  
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持票人cheque holder >P9|?:c  
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不记名支票cheque to bearer||bearer cheque Y5ZBP?P  
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记名支票||认人支票cheque to order YHp]O+c  

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到期支票antedated cheque 9cIKi#Bl  
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未到期支票postdated cheque L^FQ|?*  
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保付支票certified cheque &*Z" r*  
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未获兑现支票，退票returned cheque \S_o{0ZY}  
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横线支票crossed cheque BhzcimC)  
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普通横线general crossing 4n0Iw  I  
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特别横线special crossing 8zO;=R A7%  
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空白支票blank cheque P_.zp5>  
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失效支票，过期支票stale cheque |/%X8\  
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普通支票open cheque ?&JKq^9\I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9>6?tb"f*H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ckkm}
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支票换现金||兑现to cash a cheque !8I80:e_~  
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清理票款to clear a cheque VQI[J  
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保证兑现to certify a cheque 07G'"=  
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填写支票数额to fill up a cheque ap<r)<u  
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支票上划线to cross a cheque d^Rea 8  
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开发支票to make out a cheque oml^f~pm  
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签发支票，开立支票to draw a cheque||to issue a cheque A$n:  
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透支支票to overdraw a cheque 8M,$|\U  
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背书支票to endorse a cheque T~ P<Gq},  
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请付票款||清付票款to pay a cheque||to honour a cheque #&Rx?V  
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支票退票to dishonour a cheque /k KVIlO  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque G@U}4'V9  
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提示要求付款to present for payment cHJ4[x=  
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见票即付持票人payable to bearer IO"q4(&;P4  
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支付指定人payable to order q*}$1 zb  
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已过期||无效out of date||stale SKo*8r   
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请给出票人R/D||refer to drawer HG3iK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ  /EwNMU*6  
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支票 nbBox,zW  
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时间已过account closed Zig3WiD&  
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更改处应加盖印章alterations require initials v"dl6%D"  
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时间已过effects not cleared O`.IE? h#  
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停止付款payment stopped fjHd"!) 3  
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支票毁损cheque mutilated +Rq]_sDu  
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汇款||寄钱to remit||to send money =64Ju Wvo  
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寄票供取款||支票支付to send a cheque for payment ^NrC8,p  
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寄款人a remitter /re0"!0y  
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收款人a remittee LP}j0)n  
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国外汇票foreign Bill 8VMD304  
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国内汇票inland Bill jo"zdb  
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跟单汇票documentary bill cN| gaL  
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空头汇票accommodation bill 27UnH: =  
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原始汇票original bill zl$z>z)  
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改写||换新票据renewed bill Xl /2-'4  
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即期汇票sight bill||bill on demand ^j7]> I  
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…days after date||…days after date…日后付款 9TV1[+JWe  
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…months after date||…months after date…月后付款 5}`e"X  
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见票后…日付款…days after sight||…days sight eed!SmP  
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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 9C\@10D  
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单张汇票sola of exchange||sole of exchange mjbV^^>  
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远期汇票usance bill||bill at usance BY??X=  
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长期汇票long bill ^I6GH?19>e  
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短期汇票short bill S&;D  
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逾期汇票overdue bill !gFUC<4bu  
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宽限日期days of grace I xE}v%&  
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电汇telegraphic transfer （T.T） V2 _I=]p_  
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邮汇postal order||postal note （Am.）||post office order||money order A0 1D-)  
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本票promissory note （P/N） gPg2Ve0Qy  
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押汇负责书||押汇保证书letter of hypothecation +K03yphZr  
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副保||抵押品||付属担保物collateral security Q!"W)tD  
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担保书trust receipt||letter of indemnity TkSeD P  
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承兑||认付acceptance mY !LGN  
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单张承兑general acceptance g?d*cwtU  
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有条件承兑qualified acceptance F(#~.i  
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附条件认付conditional acceptance KK4"H]!.  
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部分认付partial acceptance   KL\]1YX