[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。   #3l&N4/  
会计报表statement of account yaiw|j`A
 
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往来帐目account current Ov$_Phm:  
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现在往来帐||存款额current accout Q{ibH=^
 
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销货帐account sales 0:Ow $  
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共同计算帐项joint account kf3 u',}R  
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未决帐项outstanding account Dp)5u@I  
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贷方帐项credit account||creditor account 8[zux4<m  
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借方帐项debit account||debtor account ~(( '1+  
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应付帐||应付未付帐account payable Y7TW_[_u  
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应收帐||应收未收帐account receivable ;}iV`)S  
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新交易||新帐new account 1{TmK9U  
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未决帐||老帐old account 4CUzp.S`h  
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现金帐cash account tZW2TUM]  
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流水帐running account M0
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暂记帐||未定帐suspense account q5@N//<DNN  
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过期帐||延滞帐overdue account||pastdue account :eL{&&6  
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杂项帐户sundry account Y(a0*fh  
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详细帐单||明细表detail account J@CKgE  
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呆帐bad account `#/0q*$  
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会计项目title of account %<^IAMkp  
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会计薄||帐薄account-book bS1?I@  
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营业报告书||损益计算表account of budiness||business report bfE4.YF  
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借贷细帐||交验帐account rendered u~]O #v  
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明细帐account stated s*g`| E{M  
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与…银行开立一户头to open an account with V*Q!J{lj^#  
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与…银行建立交易to keep account with
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继续记帐to keep account ]jB`" to*}  
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与…有交易to have an account with 3FglzJ  
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作成会计帐||有往来帐项to make out an account with t+l{D#?a  
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清算||清理债务to make up an account qlNB\~HCe  
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清洁帐目||与…停止交易to close ones account with Gf->N `N  
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结帐to close an account '}N4SrU$  
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清理未付款to ask an account||to demand an account :#zVF[Y(2  
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结清差额to balance the account with ww5UQs2sn  
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清算to settle an account||to liquidate an account||to square an account Maw$^Tz,  
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审查帐目||监查帐目to audit an account !<UdG+iV  
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检查帐目to examine an account p;<aZ&@O  

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转入A的帐户to charge the amount to As account ^fEer  
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以计帐方式付款to pay on account Ro.br:'Bw  
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代理某人||为某人on ones account||on account of one &`2$,zX#  
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为自己计算||独立帐目on ones own account j
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由某人收益并负风险on ones account and risk||for ones account and risk GDwijZw  

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由某人负担for ones account||for account of one tKC
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按某人指示||列入某人帐户by order and for account of one _m#P\f'p  
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列入5月份帐目for May account =PmIrvr'[5  
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编入某中帐项下to pass to the account of||to place to the account of h9cx~/7,_)  
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寄出清算书to send in an account||to send in render an account yC9~X='D  
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支票薄cheque book $
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支票陈票人cheque drawer HC RmW'  
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持票人cheque holder U>a~V"5,u  
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不记名支票cheque to bearer||bearer cheque Rqun}v}  
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记名支票||认人支票cheque to order ]MRQcqbpqL  
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到期支票antedated cheque QUi=
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未到期支票postdated cheque J85Kgd1 \a  
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保付支票certified cheque o;J_"'kP  
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未获兑现支票，退票returned cheque ZO!)G   
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横线支票crossed cheque Bt1&C?_$T  
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普通横线general crossing tCbnB  
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特别横线special crossing ${w\^6&  
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空白支票blank cheque
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失效支票，过期支票stale cheque 4
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普通支票open cheque d!]fou  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ILq"/S.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y:N>t+'5  
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支票换现金||兑现to cash a cheque @x z?^20N  
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清理票款to clear a cheque V=|X=:fuih  
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保证兑现to certify a cheque T2V# fYCc  
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填写支票数额to fill up a cheque @hE$x-TP0  
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支票上划线to cross a cheque >9v?p=  
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开发支票to make out a cheque `*nK@:  
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签发支票，开立支票to draw a cheque||to issue a cheque 4vk ^=  
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透支支票to overdraw a cheque C/!c?$J  
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背书支票to endorse a cheque mfNYN4Um6  
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请付票款||清付票款to pay a cheque||to honour a cheque = yH#I il  
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支票退票to dishonour a cheque !PfIe94{`  
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拒付支票to refuse a cheque Z-!W#   
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拒付支票to stop payment of a cheque MpV6Vb
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提示要求付款to present for payment []{g9CO  
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见票即付持票人payable to bearer Hset(-=X  
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支付指定人payable to order  4^L+LY  
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已过期||无效out of date||stale 'y#kRC=G:  
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请给出票人R/D||refer to drawer P^%.7C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  _"ysJ&  
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文字与数字不一致words and figures differ IkSzjXE{  
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支票 7oPBe1P,K+  
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时间已过account closed ChLU(IPo6  
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更改处应加盖印章alterations require initials EkV v  
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时间已过effects not cleared }rVnuRq  
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停止付款payment stopped Y(/VW&K&:  
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支票毁损cheque mutilated p`{9kH1me  
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汇款||寄钱to remit||to send money SR~~rD|V  
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寄票供取款||支票支付to send a cheque for payment O>w
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寄款人a remitter ,[+gE\z{{u  
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收款人a remittee t ba %L  
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国外汇票foreign Bill ~oT0h[<  
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国内汇票inland Bill ngEjbCV+  
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跟单汇票documentary bill @?*26}qp  
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空头汇票accommodation bill 2={`g/WeE  
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原始汇票original bill hV'JTU]H  
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改写||换新票据renewed bill  $C(}  
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即期汇票sight bill||bill on demand WK/Byd.Z  
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…days after date||…days after date…日后付款 :%xiH%C>  
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…months after date||…months after date…月后付款 \ tF><  
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见票后…日付款…days after sight||…days sight 0z_e3H{P27  
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见票后…月付款…months after sight||…months sight C:l /%  
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同组票据set of bills ZnI_< iFR*  
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单张汇票sola of exchange||sole of exchange qx5.LiF  
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远期汇票usance bill||bill at usance K82pWpR  
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长期汇票long bill I|n<B"Q6^  
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短期汇票short bill @'/
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逾期汇票overdue bill 506B =  
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宽限日期days of grace fJH09:@^%  
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电汇telegraphic transfer （T.T） FL,jlE_  
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邮汇postal order||postal note （Am.）||post office order||money order gah3d*d7  
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本票promissory note （P/N） 1j`-lD  
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押汇负责书||押汇保证书letter of hypothecation j #f+0  
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副保||抵押品||付属担保物collateral security o+4/L)h  
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担保书trust receipt||letter of indemnity puF'w:I(  
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承兑||认付acceptance `MAee8u'  
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单张承兑general acceptance
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有条件承兑qualified acceptance b'Pq[ )  
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附条件认付conditional acceptance LZch7Xe3  
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部分认付partial acceptance   PVP,2Yq!