[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。   =<#G~8WYz  
会计报表statement of account pf107S  
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往来帐目account current 1+WVh7gF  
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现在往来帐||存款额current accout fK+ 5  
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销货帐account sales QnD8L.Dg  
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共同计算帐项joint account "C
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未决帐项outstanding account !5C"`@}q>  
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贷方帐项credit account||creditor account $/D?Vw:]  
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借方帐项debit account||debtor account GRbbU#/=G  
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应付帐||应付未付帐account payable 05T?c{ ;  
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应收帐||应收未收帐account receivable CvE^t#Bok  
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新交易||新帐new account t^"8M6BqC;  
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未决帐||老帐old account .=J- !{z  
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现金帐cash account XZARy:+bc  
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流水帐running account f0sLe 3  
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暂记帐||未定帐suspense account F&R*njJcc  
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过期帐||延滞帐overdue account||pastdue account )~=8Ssu  
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杂项帐户sundry account !'^l}K>  
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详细帐单||明细表detail account ]VKQm(,0  
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呆帐bad account SkmTW@v  
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会计项目title of account Ue9Y+'-x  
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会计薄||帐薄account-book 9&f+I@K  
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营业报告书||损益计算表account of budiness||business report EQ~<NzRp=  
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借贷细帐||交验帐account rendered ^@*`vz^_  
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明细帐account stated < `pNdy4  
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与…银行开立一户头to open an account with ,3_Sf?  
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与…银行建立交易to keep account with 0}e?hbF%U  
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继续记帐to keep account 2
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与…有交易to have an account with hJxL|5Uo  
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作成会计帐||有往来帐项to make out an account with \:{K",2  
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清算||清理债务to make up an account f:+/=MW  
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清洁帐目||与…停止交易to close ones account with FulFEnSV  
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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 &J2U AmB  
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结清差额to balance the account with fB9,# F  
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清算to settle an account||to liquidate an account||to square an account bgBvzV&'8  
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审查帐目||监查帐目to audit an account ,e'm@d$Q*  
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检查帐目to examine an account *O'|NQhNx>  
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转入A的帐户to charge the amount to As account 3>VL>;75[  
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以计帐方式付款to pay on account ?P[:,0_  
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代理某人||为某人on ones account||on account of one Uzvd*>mv  
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为自己计算||独立帐目on ones own account )x\%*ewY  
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由某人收益并负风险on ones account and risk||for ones account and risk #\X)|p2  
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由某人负担for ones account||for account of one WDx cV%  
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按某人指示||列入某人帐户by order and for account of one gKTCfD~
 
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列入5月份帐目for May account *%jXjTA0D  
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编入某中帐项下to pass to the account of||to place to the account of R-pON4D"*  
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寄出清算书to send in an account||to send in render an account qdk!.A{  
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支票薄cheque book oNXYBeu+  
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支票陈票人cheque drawer FP{=b/  
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持票人cheque holder _^{RtP#=  
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不记名支票cheque to bearer||bearer cheque _\dC<K *>  
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记名支票||认人支票cheque to order h{HpI 0q4  
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到期支票antedated cheque vbd ;Je"  
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未到期支票postdated cheque OFv-bb*YZ  
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保付支票certified cheque oVUsI,8  
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未获兑现支票，退票returned cheque }3 ~*/30V  
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横线支票crossed cheque
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普通横线general crossing ):+^893)  
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特别横线special crossing RM%Z"pc Y6  
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空白支票blank cheque b5|l8<\  
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失效支票，过期支票stale cheque )zP"Uuu  
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普通支票open cheque x1CMW`F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k]TJL9Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aO<H!
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支票换现金||兑现to cash a cheque brn>FFAwO  
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清理票款to clear a cheque PO2]x:  
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保证兑现to certify a cheque Y}x_ud,  
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填写支票数额to fill up a cheque ht5:kt`F  
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支票上划线to cross a cheque A<g5:\3  
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开发支票to make out a cheque *-_joAWTG  
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签发支票，开立支票to draw a cheque||to issue a cheque ~U4;YlQP  
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透支支票to overdraw a cheque -_Iuvw  
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背书支票to endorse a cheque {S5D~A*a+  
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请付票款||清付票款to pay a cheque||to honour a cheque 51M'x_8  
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支票退票to dishonour a cheque 2$QuR~  
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拒付支票to refuse a cheque u&Dd9k
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拒付支票to stop payment of a cheque nnO@$
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提示要求付款to present for payment kOuQR $9s  
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见票即付持票人payable to bearer 0<S(zva7([  
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支付指定人payable to order IsCJdgG  
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已过期||无效out of date||stale [f'DxZF-  
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请给出票人R/D||refer to drawer  qz:_T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [}_ar  
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文字与数字不一致words and figures differ 3?uP$(l  
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支票 X|wXTecg*|  
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时间已过account closed ;mb 6i_  
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更改处应加盖印章alterations require initials uS|Zkuk[!  
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时间已过effects not cleared Aq|LeH  
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停止付款payment stopped D\V}Eo';6  
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支票毁损cheque mutilated oa1a5+A  
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汇款||寄钱to remit||to send money I( y Wct  

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寄票供取款||支票支付to send a cheque for payment Cm;N5i  
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寄款人a remitter 3iEcLhe"4  
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收款人a remittee (I~,&aBr  
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国外汇票foreign Bill Vd1K {rH#  
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国内汇票inland Bill y=j[v},4  
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跟单汇票documentary bill sw@ 2 ?+  
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空头汇票accommodation bill R{rV1j#@!a  
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原始汇票original bill D!sSe|sL^  
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改写||换新票据renewed bill )UdS(Bj  
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即期汇票sight bill||bill on demand J-ZM1HoB  
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…days after date||…days after date…日后付款 *h%G4M  

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…months after date||…months after date…月后付款 a?MtY EK2  
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见票后…日付款…days after sight||…days sight 3.H-G~  
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见票后…月付款…months after sight||…months sight M^f1D&A  
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同组票据set of bills b?NeSiswn  
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单张汇票sola of exchange||sole of exchange & NQR*Tn  
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远期汇票usance bill||bill at usance $I36>  
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长期汇票long bill hNo>)$v!s  
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短期汇票short bill P/9J!.Cm  
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逾期汇票overdue bill \=V[ba:q  
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宽限日期days of grace 7 aD&\?  
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电汇telegraphic transfer （T.T） Z;'.pU~  
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邮汇postal order||postal note （Am.）||post office order||money order 0_mvz%[J  
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本票promissory note （P/N） QU!'W&F6  
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押汇负责书||押汇保证书letter of hypothecation 4 6lEJ  
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副保||抵押品||付属担保物collateral security xqC<p`?4  
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担保书trust receipt||letter of indemnity `-EH0'w~"  
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承兑||认付acceptance _d| 62VS  
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单张承兑general acceptance -y*_.Ws9  
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有条件承兑qualified acceptance ^_KD&%M6  
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附条件认付conditional acceptance s9rtXBJP  
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部分认付partial acceptance   pP0Vg'V