[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。   x#.C4O09  
会计报表statement of account _ * f  
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往来帐目account current q@hzo>[  
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现在往来帐||存款额current accout
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销货帐account sales 3DgsI7-F  
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共同计算帐项joint account %p^.|Me7  
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未决帐项outstanding account 7>XDNI  
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贷方帐项credit account||creditor account ,)PiP/3B  
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借方帐项debit account||debtor account 5DOBsf8Jo  
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应付帐||应付未付帐account payable 98=wnWX6$  
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应收帐||应收未收帐account receivable r
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新交易||新帐new account t!Sq A(-V  
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未决帐||老帐old account "-@[R  
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现金帐cash account 6aM*:>C"  
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流水帐running account 87hq{tTs]  
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暂记帐||未定帐suspense account (o3 Iy  
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过期帐||延滞帐overdue account||pastdue account TB0 5?F  
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杂项帐户sundry account D3|I:Xm  
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详细帐单||明细表detail account H;
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呆帐bad account -GxaV #{  
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会计项目title of account 5oAK8I  
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会计薄||帐薄account-book R17?eucZ  
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营业报告书||损益计算表account of budiness||business report e%b6(%  
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借贷细帐||交验帐account rendered q<M2,YrbAI  
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明细帐account stated PUUwv_  
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与…银行开立一户头to open an account with ~sh`r{
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与…银行建立交易to keep account with HAa;hb  
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继续记帐to keep account F1yqxWHeo  
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与…有交易to have an account with {N+$Q'  
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作成会计帐||有往来帐项to make out an account with koug[5T5  
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清算||清理债务to make up an account fbe[@#:  
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清洁帐目||与…停止交易to close ones account with D9H?:pmv?  
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结帐to close an account ;~m8;8)  
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清理未付款to ask an account||to demand an account P/W XaE4  
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结清差额to balance the account with Jdj2~pTq  
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清算to settle an account||to liquidate an account||to square an account _Tm3<o.   
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审查帐目||监查帐目to audit an account s"r*YlSp"  
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检查帐目to examine an account .WZ^5>M-  
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转入A的帐户to charge the amount to As account K0|FY=#2y  
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以计帐方式付款to pay on account s<<ooycBrQ  
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代理某人||为某人on ones account||on account of one hj*pTuym  
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为自己计算||独立帐目on ones own account he;dq)-e9  
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由某人收益并负风险on ones account and risk||for ones account and risk H)kwQRfu  
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由某人负担for ones account||for account of one *K8$eDNZ  
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按某人指示||列入某人帐户by order and for account of one N2^=E1|_  
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列入5月份帐目for May account /$Nsd  
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编入某中帐项下to pass to the account of||to place to the account of xX&+WR  
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寄出清算书to send in an account||to send in render an account cKca;SNql1  
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支票薄cheque book >C>.\  
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支票陈票人cheque drawer nfbR P t  
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持票人cheque holder UERLtSQ  
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不记名支票cheque to bearer||bearer cheque AofKw  
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记名支票||认人支票cheque to order UcHJR"M~c  
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到期支票antedated cheque q"lSZ; 'E  
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未到期支票postdated cheque D%pF;XY  
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保付支票certified cheque d7;um<%zn  
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未获兑现支票，退票returned cheque TF\C@4Z  
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横线支票crossed cheque @
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普通横线general crossing rq].UCj  
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特别横线special crossing XNkn|q2  
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空白支票blank cheque wlqksG[B  
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失效支票，过期支票stale cheque Bj;'qB
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普通支票open cheque u&7[n_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %P|/A+Mg"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {JMVV_}n  
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支票换现金||兑现to cash a cheque mCVFS=8V  
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清理票款to clear a cheque Yc?*dUV  
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保证兑现to certify a cheque SE %pw9  
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填写支票数额to fill up a cheque -[.[>&`/  
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支票上划线to cross a cheque i8]S:49  
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开发支票to make out a cheque ]}Yl7/gM1}  
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签发支票，开立支票to draw a cheque||to issue a cheque Q*Pq{]0K  
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透支支票to overdraw a cheque ;:NJCuG  
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背书支票to endorse a cheque sfl<qD+?  
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请付票款||清付票款to pay a cheque||to honour a cheque 0o&5]lEe  
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支票退票to dishonour a cheque yJIscwF  
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拒付支票to refuse a cheque N
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拒付支票to stop payment of a cheque )vlhN2iv  
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提示要求付款to present for payment =Dj#gV  
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见票即付持票人payable to bearer 2&cT~ZX&'  
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支付指定人payable to order -mh3DhJ,  
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已过期||无效out of date||stale Dw"\/p:-3  

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请给出票人R/D||refer to drawer uXiN~j &Be  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7d\QB(~  
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文字与数字不一致words and figures differ +ZX{>:vo   
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支票 G#$-1"!`  
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时间已过account closed fV~[;e;U.  
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更改处应加盖印章alterations require initials glw+l'@  
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时间已过effects not cleared n&!-9:0  
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停止付款payment stopped `GLx#=Q  
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支票毁损cheque mutilated 6dY
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汇款||寄钱to remit||to send money V~ _>U}  
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寄票供取款||支票支付to send a cheque for payment !Z6{9sKR=]  
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寄款人a remitter @j/&m]6%-D  
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收款人a remittee wKHBAW[i]  
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国外汇票foreign Bill IRbfNq^:  
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国内汇票inland Bill $od7;%  
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跟单汇票documentary bill g,Y/M3>(  
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空头汇票accommodation bill NEF# }s2=  
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原始汇票original bill PaN "sf  
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改写||换新票据renewed bill ?1".;foZ  
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即期汇票sight bill||bill on demand |&jXp%4T  
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…days after date||…days after date…日后付款 F5#YOc k&,  
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…months after date||…months after date…月后付款 J-4:H gx  
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见票后…日付款…days after sight||…days sight ,2)6s\]/b  
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见票后…月付款…months after sight||…months sight P }uOJVQ_  
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同组票据set of bills 4`R(?  
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单张汇票sola of exchange||sole of exchange ]
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远期汇票usance bill||bill at usance ~v"L!=~G;a  
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长期汇票long bill snikn&  
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短期汇票short bill YnP5
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逾期汇票overdue bill ?R#)1{(8d~  
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宽限日期days of grace tRfo$4#NY  
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电汇telegraphic transfer （T.T） 7\q~%lDE  
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邮汇postal order||postal note （Am.）||post office order||money order - D$8  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation I.k *GW  
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副保||抵押品||付属担保物collateral security UZsH9 o  
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担保书trust receipt||letter of indemnity (*)hD(C5  
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承兑||认付acceptance igR";OQk  
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单张承兑general acceptance ]wG{!0pl  
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有条件承兑qualified acceptance C-[eaHJ'$  
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附条件认付conditional acceptance V /V9B2.$  
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部分认付partial acceptance   lv+TD!b