[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。   7R9S%  
会计报表statement of account "#7~}ZB  
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往来帐目account current cYBv}ylw}R  
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现在往来帐||存款额current accout QwaCaYoh  
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销货帐account sales kpc3l[.A  
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共同计算帐项joint account F
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未决帐项outstanding account <b0;Nf   
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贷方帐项credit account||creditor account _D%aT6,G+(  
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借方帐项debit account||debtor account 9qIdwDRY  
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应付帐||应付未付帐account payable Xg>nb1e  
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应收帐||应收未收帐account receivable l{U-$}  
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新交易||新帐new account sjBP#_lW  
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未决帐||老帐old account U 00} jH  
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现金帐cash account G(7!3a+  
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流水帐running account ?`PG`|2~  
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暂记帐||未定帐suspense account 0e
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过期帐||延滞帐overdue account||pastdue account \$o5$/oU(  
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杂项帐户sundry account 69)- )en  
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详细帐单||明细表detail account d+P<nI/|  
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呆帐bad account k&-SB -  
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会计项目title of account 1m$:Rn^  
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会计薄||帐薄account-book - inZX`afA  
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营业报告书||损益计算表account of budiness||business report &s.S)'l4l  
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借贷细帐||交验帐account rendered hV,)u3  
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明细帐account stated l423+vo  
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与…银行开立一户头to open an account with [wHGt?R  
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与…银行建立交易to keep account with :Fe}.* t  
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继续记帐to keep account CKoRq|QG_  
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与…有交易to have an account with {<f |h)r  
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作成会计帐||有往来帐项to make out an account with fa~4+jx>S  
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清算||清理债务to make up an account 'Ipp1a Z_M  
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清洁帐目||与…停止交易to close ones account with X ,
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结帐to close an account ~hx__^]d  
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清理未付款to ask an account||to demand an account \piHdVD  
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结清差额to balance the account with ;:)1:Dy5  
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清算to settle an account||to liquidate an account||to square an account 86_`Z$ s  
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审查帐目||监查帐目to audit an account s,~p}A%0  
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检查帐目to examine an account KUR9vo  
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转入A的帐户to charge the amount to As account ZSs)AB_Pe/  
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以计帐方式付款to pay on account 0P?\eoB@8  
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代理某人||为某人on ones account||on account of one 1
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为自己计算||独立帐目on ones own account v +$3Z5  
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由某人收益并负风险on ones account and risk||for ones account and risk K0YUN^St  
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由某人负担for ones account||for account of one GM{J3O=  
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按某人指示||列入某人帐户by order and for account of one AhNy+p{  
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列入5月份帐目for May account q%rfKHMA50  
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编入某中帐项下to pass to the account of||to place to the account of )"]Nf6  
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寄出清算书to send in an account||to send in render an account <dd(i  
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支票薄cheque book /-mo8]J#2~  
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支票陈票人cheque drawer .&Q'aOg  
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持票人cheque holder >&`S$1 o  
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不记名支票cheque to bearer||bearer cheque 9pPohR*#V  
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记名支票||认人支票cheque to order 1638U1  
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到期支票antedated cheque BPH-g\q  
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未到期支票postdated cheque ~|>q)4is6a  
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保付支票certified cheque ;%/Kh :Vg  
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未获兑现支票，退票returned cheque B>!OW2q0D  
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横线支票crossed cheque }0%~x,  
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普通横线general crossing o U`J~6.&S  
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特别横线special crossing z(y J
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空白支票blank cheque Rb8wq.LqD  
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失效支票，过期支票stale cheque ?)#qBE ]  
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普通支票open cheque WLB@]JvTBY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount VXM5 B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zP F0M(  
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支票换现金||兑现to cash a cheque 6hW ~Q  

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清理票款to clear a cheque Bc^%1  
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保证兑现to certify a cheque h}T+M BA%  
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填写支票数额to fill up a cheque sb]{05:  
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支票上划线to cross a cheque 7;wx,7CUq  
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开发支票to make out a cheque I"4Lma  
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签发支票，开立支票to draw a cheque||to issue a cheque |\ ZsoA  
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透支支票to overdraw a cheque _`H2CXGg  
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背书支票to endorse a cheque 0Bo7EV  
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请付票款||清付票款to pay a cheque||to honour a cheque 6<uJ}3  
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支票退票to dishonour a cheque wa#$9p~Q  
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拒付支票to refuse a cheque _D{V(c<WD  
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拒付支票to stop payment of a cheque e]1&f.K  
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提示要求付款to present for payment 7l C );  
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见票即付持票人payable to bearer {c7ZA%T~R  
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支付指定人payable to order zKY 9'y  
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已过期||无效out of date||stale hPb erc2  
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请给出票人R/D||refer to drawer ^P NE6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K4r"Q*h  
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文字与数字不一致words and figures differ fP:n=A{  
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支票 kF1Tg KSd  
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时间已过account closed w%3R[Kdzk  
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更改处应加盖印章alterations require initials b3zxiq x  
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时间已过effects not cleared 3eg)O34  
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停止付款payment stopped dr54D  
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支票毁损cheque mutilated $*KM%M6  
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汇款||寄钱to remit||to send money RRasX;
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寄票供取款||支票支付to send a cheque for payment 2fa1jl  
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寄款人a remitter wqZ*$M  
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收款人a remittee
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国外汇票foreign Bill Hy*_4r  
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国内汇票inland Bill .*x |TPv {  
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跟单汇票documentary bill z0v|%&IK  
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空头汇票accommodation bill \nKpJ9!  
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原始汇票original bill 1c2zFBl.&  
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改写||换新票据renewed bill mjI $z3  
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即期汇票sight bill||bill on demand (9A`[TRwi  
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…days after date||…days after date…日后付款 50?5xSEM0_  
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…months after date||…months after date…月后付款 M#5*gWfq9  
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见票后…日付款…days after sight||…days sight Z4Z R]eD  
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见票后…月付款…months after sight||…months sight EXz{Pqz  
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同组票据set of bills aP}%&{iC*  
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单张汇票sola of exchange||sole of exchange M,WC+")Z=  
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远期汇票usance bill||bill at usance I~f8+DE)  
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长期汇票long bill <M,A:u\qSQ  
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短期汇票short bill MV,;l94?%=  
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逾期汇票overdue bill mm@)uV<\  
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宽限日期days of grace P:3%#d~q  
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电汇telegraphic transfer （T.T） cz6\qSh\,  
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邮汇postal order||postal note （Am.）||post office order||money order $>M A  
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本票promissory note （P/N） F#az&  
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押汇负责书||押汇保证书letter of hypothecation ~5xs$ub  
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副保||抵押品||付属担保物collateral security G;CB%qXI  
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担保书trust receipt||letter of indemnity A` iZ"?  
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承兑||认付acceptance G^ 2a<?Di  
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单张承兑general acceptance #P'' +$5,  
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有条件承兑qualified acceptance E+.%9EKU  
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附条件认付conditional acceptance =`oQcIkz  
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部分认付partial acceptance   ;Npv 2yAab