[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。   "[sr0'g:  
会计报表statement of account \.?'y71  
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往来帐目account current  O[$XgPM  
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现在往来帐||存款额current accout tlYB'8bJY  
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销货帐account sales iM$iZ;Tp
 
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共同计算帐项joint account s6DPb_,  
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未决帐项outstanding account HP=5a.  
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贷方帐项credit account||creditor account t1p[! 53(  
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借方帐项debit account||debtor account bRJ]avR  
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应付帐||应付未付帐account payable gu1n0N`b  
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应收帐||应收未收帐account receivable X=VaBy4#  
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新交易||新帐new account N::.o+1  
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未决帐||老帐old account l
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现金帐cash account ?xt
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流水帐running account Yt;@@xe&  
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暂记帐||未定帐suspense account EU()Nnm2  
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过期帐||延滞帐overdue account||pastdue account ;W!hl<``d*  
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杂项帐户sundry account Ay\!ohIS3  
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详细帐单||明细表detail account mWU*}-M  
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呆帐bad account 0'Qo eFKG  
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会计项目title of account q8vRUlf  
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会计薄||帐薄account-book ^ P=CoLFa  
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营业报告书||损益计算表account of budiness||business report ~TALpd  
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借贷细帐||交验帐account rendered Yim`3>#t  
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明细帐account stated & pS5_x  
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与…银行开立一户头to open an account with Qw
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与…银行建立交易to keep account with nLjo3yvV..  
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继续记帐to keep account &O.S ;b*+  
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与…有交易to have an account with oXkxd3  
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作成会计帐||有往来帐项to make out an account with i bwnK?ZA  
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清算||清理债务to make up an account ul$YV9[\  
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清洁帐目||与…停止交易to close ones account with ~IKPi==@,  
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结帐to close an account 8y{<M"v+/  
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清理未付款to ask an account||to demand an account X|7Y|0o  
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结清差额to balance the account with U/oncC5  
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清算to settle an account||to liquidate an account||to square an account 1v4(  
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审查帐目||监查帐目to audit an account T}X#I'Z  
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检查帐目to examine an account qlSc
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转入A的帐户to charge the amount to As account ]cnLJ^2  
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以计帐方式付款to pay on account 0=;jGh}|i  
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代理某人||为某人on ones account||on account of one +xwz .:::  
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为自己计算||独立帐目on ones own account Qt Qku1{  
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由某人收益并负风险on ones account and risk||for ones account and risk SU9#Y|I  
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由某人负担for ones account||for account of one H>e?FDs0*R  
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按某人指示||列入某人帐户by order and for account of one sf]y\_zU  
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列入5月份帐目for May account Zbxd,|<|  
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编入某中帐项下to pass to the account of||to place to the account of <oPo?r|oM|  
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寄出清算书to send in an account||to send in render an account 7[QU *1bk  
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支票薄cheque book (hd^  
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支票陈票人cheque drawer  o)cd!,h  
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持票人cheque holder n w @cAv  
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不记名支票cheque to bearer||bearer cheque ];^A8?  
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记名支票||认人支票cheque to order lKI1bs]i  
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到期支票antedated cheque E$34myOVf  
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未到期支票postdated cheque Dz]&|5'N  
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保付支票certified cheque 3otia;&B  
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未获兑现支票，退票returned cheque . 3=WE@M  
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横线支票crossed cheque B1JdkL 3h  
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普通横线general crossing bAeC=?U  
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特别横线special crossing 8uM>UpX  
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空白支票blank cheque vmv k  
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失效支票，过期支票stale cheque GX&BUP\
 
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普通支票open cheque efy65+~GG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 84DneSpHsp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cZk?o  
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支票换现金||兑现to cash a cheque [!]a' T#x  
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清理票款to clear a cheque &dh%sFy  
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保证兑现to certify a cheque 8V>j-C  
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填写支票数额to fill up a cheque &M,a+|yuY  
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支票上划线to cross a cheque gS_)(  
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开发支票to make out a cheque NeAkJG=<  
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签发支票，开立支票to draw a cheque||to issue a cheque Bw;sg;  
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透支支票to overdraw a cheque z6ISJb  
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背书支票to endorse a cheque 5XySF #  
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请付票款||清付票款to pay a cheque||to honour a cheque /ts=DxCC;  
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支票退票to dishonour a cheque u\wdb^8ds  
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拒付支票to refuse a cheque .) uUpY%K^  
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拒付支票to stop payment of a cheque XK??5'&{  
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提示要求付款to present for payment F1)B-wW  
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见票即付持票人payable to bearer qX{"R.d  
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支付指定人payable to order 7K.&zn  
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已过期||无效out of date||stale FdE

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请给出票人R/D||refer to drawer DTmv2X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MJNY#v3  
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文字与数字不一致words and figures differ QK _1!t3  
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支票 $$ %4,\{l  
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时间已过account closed n][/c_]q  
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更改处应加盖印章alterations require initials zRTR  
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时间已过effects not cleared M|!^ #!a(  
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停止付款payment stopped @X`~r8&  
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支票毁损cheque mutilated E)==!T@E  
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汇款||寄钱to remit||to send money f[,9WkC  
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寄票供取款||支票支付to send a cheque for payment fR_ jYP1  
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寄款人a remitter 89@\AjI  
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收款人a remittee JFax
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国外汇票foreign Bill rkhQoYZ[  
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国内汇票inland Bill Hw"ik6  
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跟单汇票documentary bill 3/IQ]8g"  
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空头汇票accommodation bill c>fLSf  
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原始汇票original bill Oq"(oNG@  
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改写||换新票据renewed bill 2}j2Bhc  
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即期汇票sight bill||bill on demand R`=3lY;  
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…days after date||…days after date…日后付款 8D]:>[|E  
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…months after date||…months after date…月后付款 j&E4|g (  
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见票后…日付款…days after sight||…days sight J*6I@_{/U  
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见票后…月付款…months after sight||…months sight hZnT`!iFE^  
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同组票据set of bills ^&<~6y}U^  
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单张汇票sola of exchange||sole of exchange _5a]pc$\Y]  
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远期汇票usance bill||bill at usance O;[PEV~  
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长期汇票long bill yb/< 7  
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短期汇票short bill x$CpUy{6  
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逾期汇票overdue bill IZ')1  
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宽限日期days of grace EC1q#;:  
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电汇telegraphic transfer （T.T） 7qE V5!  
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邮汇postal order||postal note （Am.）||post office order||money order N=D Ynz_~  
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本票promissory note （P/N） VK`_Qc#B  
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押汇负责书||押汇保证书letter of hypothecation 2DQ'h}BI  
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副保||抵押品||付属担保物collateral security 7P/j\frW  
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担保书trust receipt||letter of indemnity 1+eC'&@Xjt  
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承兑||认付acceptance w**.8]A"N  
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单张承兑general acceptance ^Jnp\o>  
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有条件承兑qualified acceptance q<c ).
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附条件认付conditional acceptance J=zZGd%  
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部分认付partial acceptance   2#+@bk>^{