[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。   ~o %|#
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会计报表statement of account h/`OG>./  
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往来帐目account current kYz)h  
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现在往来帐||存款额current accout 
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销货帐account sales oGly|L>  
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共同计算帐项joint account D<#+ R"  
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未决帐项outstanding account Dz]&|5'N  
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贷方帐项credit account||creditor account IQoz8!guh:  
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借方帐项debit account||debtor account $91c9z;f^  
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应付帐||应付未付帐account payable -$?xR](f  
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应收帐||应收未收帐account receivable wZh&w<l'  
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新交易||新帐new account R?(0:f  
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未决帐||老帐old account :qc@S&v@]  
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现金帐cash account hewX)  
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流水帐running account \s<{V7tq  
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暂记帐||未定帐suspense account Ha@'%<gFe  
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过期帐||延滞帐overdue account||pastdue account ePq(:ih  
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杂项帐户sundry account /WRS6n  
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详细帐单||明细表detail account Y|_#yb  
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呆帐bad account oN)l/"%C7/  
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会计项目title of account ;gYW!rM  
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会计薄||帐薄account-book a*$ to/^r  
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营业报告书||损益计算表account of budiness||business report ;n%SjQ'%  
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借贷细帐||交验帐account rendered VLC<j u!  
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明细帐account stated gELku .  
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与…银行开立一户头to open an account with {YC!pDG  
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与…银行建立交易to keep account with f]`#BE)V  
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继续记帐to keep account nDuf<mw  
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与…有交易to have an account with usH9dys,  
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作成会计帐||有往来帐项to make out an account with gD10C,{  
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清算||清理债务to make up an account I=o[\?u*_  
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清洁帐目||与…停止交易to close ones account with ;*1bTdB5a  
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结帐to close an account 
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清理未付款to ask an account||to demand an account 1+6:K._C(m  
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结清差额to balance the account with 5v <>%=  
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清算to settle an account||to liquidate an account||to square an account _J(n~"eR  
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审查帐目||监查帐目to audit an account i)9}+M5  
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检查帐目to examine an account !`=ms1%U  
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转入A的帐户to charge the amount to As account Fx,08  
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以计帐方式付款to pay on account NbOeF7cq+  
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代理某人||为某人on ones account||on account of one vvA=:J4/i)  
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为自己计算||独立帐目on ones own account piYv}4;:(  
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由某人收益并负风险on ones account and risk||for ones account and risk q/y4HT,x  
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由某人负担for ones account||for account of one $YZsaw  
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按某人指示||列入某人帐户by order and for account of one ~ \= VSwJ  
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列入5月份帐目for May account V3;4,^=6Dd  
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编入某中帐项下to pass to the account of||to place to the account of 5.gM] si  
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寄出清算书to send in an account||to send in render an account Bvzu{B%  
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支票薄cheque book }~P%S(zB  
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支票陈票人cheque drawer 6BIP;, M=  
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持票人cheque holder gfQ&U@N  
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不记名支票cheque to bearer||bearer cheque WqN=D5  
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记名支票||认人支票cheque to order ;9r Z{'i+|  
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到期支票antedated cheque YwGc[9=n  
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未到期支票postdated cheque #!p=P<4M  
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保付支票certified cheque EM/NT/  
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未获兑现支票，退票returned cheque C G'NC\x5  
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横线支票crossed cheque <B6@q4Q  
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普通横线general crossing g+/%r91hZ  
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特别横线special crossing ,2S <#p!  
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空白支票blank cheque O$x-&pW`g  
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失效支票，过期支票stale cheque WO*yJ`9]  
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普通支票open cheque X:-X3mV9{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #1Mk9sxo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K-wjQ|*1  
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支票换现金||兑现to cash a cheque <mHptgd
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清理票款to clear a cheque V2es.I  
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保证兑现to certify a cheque q" wi.&|  
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填写支票数额to fill up a cheque &ukNzV}VW  
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支票上划线to cross a cheque 2`5(XpYe  
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开发支票to make out a cheque 4:r^6m%%  
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签发支票，开立支票to draw a cheque||to issue a cheque :EgdV  
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透支支票to overdraw a cheque yE9JMi0  
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背书支票to endorse a cheque md$[Bs9  
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请付票款||清付票款to pay a cheque||to honour a cheque \(T;@r  
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支票退票to dishonour a cheque gp-wlu4  
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拒付支票to refuse a cheque 7]e]Y>wZap  
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拒付支票to stop payment of a cheque Jq6p5jr"  
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提示要求付款to present for payment "6Dz~5  
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见票即付持票人payable to bearer -HoPECe  
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支付指定人payable to order DVSYH{U4  
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已过期||无效out of date||stale &<_sXHg<x  
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请给出票人R/D||refer to drawer Kq{s^G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?R,^prW{  
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文字与数字不一致words and figures differ ^S<
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支票 XLmbpEh  
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时间已过account closed PFPfLxna  
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更改处应加盖印章alterations require initials m%Ef]({I  
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时间已过effects not cleared {.!:T+'Xi\  
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停止付款payment stopped }>Os@]*'^(  
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支票毁损cheque mutilated *K+*0_  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment rBny*!n  
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寄款人a remitter F8=6!Qj  
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收款人a remittee F(XWnfUv  
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国外汇票foreign Bill xeHu-J!P  
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国内汇票inland Bill |QzPY8B9O  
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跟单汇票documentary bill }>OE"#si  
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空头汇票accommodation bill |j!D _j#U  
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原始汇票original bill -!}1{  
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改写||换新票据renewed bill T }8aj  
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即期汇票sight bill||bill on demand m0 #hG x  
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…days after date||…days after date…日后付款 -5qO}^i$a  
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…months after date||…months after date…月后付款 ;zOZu~Q|'  
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见票后…日付款…days after sight||…days sight  81n%2G  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills |'J3"am'  
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单张汇票sola of exchange||sole of exchange !of7]s  
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远期汇票usance bill||bill at usance _I!Xr!!)a0  
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长期汇票long bill 'L m `L<`  
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短期汇票short bill kal8k-$#  
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逾期汇票overdue bill OBZ|W**N"  
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宽限日期days of grace Dux`BKl  
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电汇telegraphic transfer （T.T） w(yU\ N  
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邮汇postal order||postal note （Am.）||post office order||money order x B?:G  
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本票promissory note （P/N） <Hp"ZCN  
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押汇负责书||押汇保证书letter of hypothecation J'EK5=H  
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副保||抵押品||付属担保物collateral security @
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担保书trust receipt||letter of indemnity GlZ9k-ZRF  
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承兑||认付acceptance >SJ$41"E  
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单张承兑general acceptance {|gJC>f@  
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有条件承兑qualified acceptance OW}A48X[+  
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附条件认付conditional acceptance QT$1D[ >  
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部分认付partial acceptance   w'0M>2