[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。   RBfzti6  
会计报表statement of account wRZFBf~ :  
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往来帐目account current };
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现在往来帐||存款额current accout 9I:3  
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销货帐account sales XSCcumde!  
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共同计算帐项joint account 0|]d^bo  
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未决帐项outstanding account ,:#h;4!VRF  
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贷方帐项credit account||creditor account m?gGFxo  
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借方帐项debit account||debtor account {>PEl;,-  
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应付帐||应付未付帐account payable k'*vG6!  
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应收帐||应收未收帐account receivable ;at1|E*  
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新交易||新帐new account %iME[| u&  
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未决帐||老帐old account MIyT9",Pl  
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现金帐cash account c<lEFk!g
 
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流水帐running account FhPCFmmUT  
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暂记帐||未定帐suspense account "'GhE+>Z  
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过期帐||延滞帐overdue account||pastdue account LE)$_i8gX  
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杂项帐户sundry account h@'CmIZc  
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详细帐单||明细表detail account s? Xgo&rS_  
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呆帐bad account lzz;L z  
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会计项目title of account 8h4]<T  
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会计薄||帐薄account-book {IvA 5^  
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营业报告书||损益计算表account of budiness||business report 1X`,7B@pz  
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借贷细帐||交验帐account rendered 'ey62-^r6  
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明细帐account stated Y)$%-'=b+  
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与…银行开立一户头to open an account with S-ZN}N{,6  
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与…银行建立交易to keep account with l 9g  
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继续记帐to keep account } XhL`%  
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与…有交易to have an account with ~e] B[>PT  
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作成会计帐||有往来帐项to make out an account with (xWsyo(4  
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清算||清理债务to make up an account Eu"8IM!%-  
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清洁帐目||与…停止交易to close ones account with U{bv|vF  
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结帐to close an account  qsXkm4  
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清理未付款to ask an account||to demand an account T0"nzukd  
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结清差额to balance the account with WQze|b%  
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清算to settle an account||to liquidate an account||to square an account a#%*H
 
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审查帐目||监查帐目to audit an account k\;D;e{  
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检查帐目to examine an account 3)LS# =  
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转入A的帐户to charge the amount to As account m9MYd  
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以计帐方式付款to pay on account %mU$]^Tw(  
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代理某人||为某人on ones account||on account of one T ,!CDm$=  
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为自己计算||独立帐目on ones own account R@NFpiw  
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由某人收益并负风险on ones account and risk||for ones account and risk pO5j-d*  
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由某人负担for ones account||for account of one wme#8/eUk  
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按某人指示||列入某人帐户by order and for account of one }a,ycFt  
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列入5月份帐目for May account a3w6& e`  
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编入某中帐项下to pass to the account of||to place to the account of /U!B2%vq_  
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寄出清算书to send in an account||to send in render an account _%Xp2`
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支票薄cheque book edcz%IOM(  
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支票陈票人cheque drawer
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持票人cheque holder sKKc_H3YSH  
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不记名支票cheque to bearer||bearer cheque M[O22wFs  
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记名支票||认人支票cheque to order ,?qJAV~>  
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到期支票antedated cheque a=y%+E'a'  
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未到期支票postdated cheque JBOU$A~  
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保付支票certified cheque 9e
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未获兑现支票，退票returned cheque BdU .;_K  
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横线支票crossed cheque Iix:
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普通横线general crossing <6hs<qXqi  
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特别横线special crossing d!Y%7LmSE@  
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空白支票blank cheque 1B&XM^>/  
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失效支票，过期支票stale cheque .}+3A~  
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普通支票open cheque zp'hA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y Kp@n8A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'zMmJl}\vd  
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支票换现金||兑现to cash a cheque 5RO6YxQ  
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清理票款to clear a cheque 3?h!nVI+2J  
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保证兑现to certify a cheque lq`7$7-4  
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填写支票数额to fill up a cheque :c )R6=v  
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支票上划线to cross a cheque xZV|QVY;  
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开发支票to make out a cheque 4{6,Sx  
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签发支票，开立支票to draw a cheque||to issue a cheque \sW>Y#9]  
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透支支票to overdraw a cheque ,~l4-x.,  
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背书支票to endorse a cheque q="ymx~  
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请付票款||清付票款to pay a cheque||to honour a cheque SEZ08:>x r  
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支票退票to dishonour a cheque #xh
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拒付支票to refuse a cheque 4QNwu7TeR  
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拒付支票to stop payment of a cheque *t
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提示要求付款to present for payment #_Lg
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见票即付持票人payable to bearer 5* ~EdT  
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支付指定人payable to order #CB`7}jq  
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已过期||无效out of date||stale !T]bz+   
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请给出票人R/D||refer to drawer U,~Z2L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds il:RE8  
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文字与数字不一致words and figures differ Z&J.8A]L  
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支票 \ 3l3,VYH  
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时间已过account closed KMV&c  
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更改处应加盖印章alterations require initials 7{u1ynt  
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时间已过effects not cleared _R|8_#yM  
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停止付款payment stopped uJt*> ;Kp  
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支票毁损cheque mutilated <0^L L  
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汇款||寄钱to remit||to send money Kd^,N Ag  
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寄票供取款||支票支付to send a cheque for payment oxgh;v*  
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寄款人a remitter "_36W X  
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收款人a remittee DM)%=C6<  
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国外汇票foreign Bill !$^LTBOH3  
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国内汇票inland Bill A@k`$xevVj  
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跟单汇票documentary bill 8X2
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空头汇票accommodation bill 9Fv VM9  
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原始汇票original bill A +J&(7N  
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改写||换新票据renewed bill pSlosv(6  
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即期汇票sight bill||bill on demand aR}L- -m  
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…days after date||…days after date…日后付款 ct#3*]  
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…months after date||…months after date…月后付款 lYt|C^  
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见票后…日付款…days after sight||…days sight 8KU5x#  
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见票后…月付款…months after sight||…months sight S x", Zb  
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同组票据set of bills hLf<-NM  
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单张汇票sola of exchange||sole of exchange HMymoh$Q  
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远期汇票usance bill||bill at usance ;m[-yqX  
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长期汇票long bill !^:)zORYR  
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短期汇票short bill }c$@0x;YQ  
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逾期汇票overdue bill Z+*t=?L,,G  
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宽限日期days of grace _RHB ^y;-  
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电汇telegraphic transfer （T.T） 4._U  
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邮汇postal order||postal note （Am.）||post office order||money order O"D0+BK79e  
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本票promissory note （P/N） Q,.[y"m9Y.  
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押汇负责书||押汇保证书letter of hypothecation f` dQ $Kh  
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副保||抵押品||付属担保物collateral security {b<;?Dus^  
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担保书trust receipt||letter of indemnity U0PQ[Y#\  
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承兑||认付acceptance _.ny<r:g  
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单张承兑general acceptance b xU13ESv  
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有条件承兑qualified acceptance OqaVp/,  
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附条件认付conditional acceptance errT7&@,A  
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部分认付partial acceptance   rM sd)