[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。   q#\eL~k  
会计报表statement of account oS_p/$F,  
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往来帐目account current +[2lS54"W4  
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现在往来帐||存款额current accout K0I-7/L  
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销货帐account sales DTIy/  
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共同计算帐项joint account *
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未决帐项outstanding account ^$#Q_Y|  
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贷方帐项credit account||creditor account t1~*q)!Mo  
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借方帐项debit account||debtor account zR<jZwo]#  
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应付帐||应付未付帐account payable nE n2!)$  
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应收帐||应收未收帐account receivable W@0(Y9jdg  
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新交易||新帐new account W.CIyGK  
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未决帐||老帐old account }gn0bCJy  
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现金帐cash account }z*p2)v`  
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流水帐running account [zfGDMG&  
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暂记帐||未定帐suspense account F`N*{at  
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过期帐||延滞帐overdue account||pastdue account .KD0
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杂项帐户sundry account 04"hQt{[  
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详细帐单||明细表detail account 4H:WpW*r  
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呆帐bad account ppYz~ {"r  
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会计项目title of account 3m^BYr*y^  
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会计薄||帐薄account-book :)z_q!$j  
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营业报告书||损益计算表account of budiness||business report BAhC-;B#R  
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借贷细帐||交验帐account rendered W< n`[  
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明细帐account stated Hj!)S&y,$  
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与…银行开立一户头to open an account with >4\xcL  
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与…银行建立交易to keep account with cC4T3]4l '  
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继续记帐to keep account BUb(BzC  
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与…有交易to have an account with ZYA(Bg^  
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作成会计帐||有往来帐项to make out an account with k@L~h{`Mc\  
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清算||清理债务to make up an account V%ch'  
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清洁帐目||与…停止交易to close ones account with *3$,f>W^  
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结帐to close an account h6*`V  
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清理未付款to ask an account||to demand an account Q(UGwd1  
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结清差额to balance the account with {ZXC%(u  
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清算to settle an account||to liquidate an account||to square an account H|UL5<:]D  
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审查帐目||监查帐目to audit an account m]\zt
 
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检查帐目to examine an account xV#a(>-4  
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转入A的帐户to charge the amount to As account (0W}e(D8  
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以计帐方式付款to pay on account gvNZrp>e!  
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代理某人||为某人on ones account||on account of one ^,lZ58 2  
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为自己计算||独立帐目on ones own account W@,p9=425  
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由某人收益并负风险on ones account and risk||for ones account and risk EWIc|b:  
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由某人负担for ones account||for account of one qQOD  
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按某人指示||列入某人帐户by order and for account of one t*d >eK`:N  
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列入5月份帐目for May account 8i;)|

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编入某中帐项下to pass to the account of||to place to the account of Zknewv*sS4  
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寄出清算书to send in an account||to send in render an account [z%?MIT  
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支票薄cheque book D!}K)T1~R  
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支票陈票人cheque drawer 4b2mtLn_  
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持票人cheque holder AL]h|)6QpC  
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不记名支票cheque to bearer||bearer cheque 5BHOHw D{  
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记名支票||认人支票cheque to order I{
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到期支票antedated cheque O:;OR'N9  
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未到期支票postdated cheque RQ^m6)BTo  
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保付支票certified cheque d$fvg8^  
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未获兑现支票，退票returned cheque VyecTU"W  
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横线支票crossed cheque |5=~(-I>@  
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普通横线general crossing rH$eB/#F  
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特别横线special crossing =oE_.ux\  
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空白支票blank cheque 6FL?4>MZ  
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失效支票，过期支票stale cheque XkPv*%Er8  
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普通支票open cheque CO-Iar  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tT;8r8 @  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a9[mZVMgUK  
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支票换现金||兑现to cash a cheque fO K|:  
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清理票款to clear a cheque s(teQ\  
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保证兑现to certify a cheque mge#YV::  
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填写支票数额to fill up a cheque jz*0`9&_  
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支票上划线to cross a cheque ton1oq  
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开发支票to make out a cheque iC\%_5/_  
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签发支票，开立支票to draw a cheque||to issue a cheque IroPx#s:i  
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透支支票to overdraw a cheque E>E*ZZuhj  
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背书支票to endorse a cheque ?\ZL#)hr"p  
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请付票款||清付票款to pay a cheque||to honour a cheque Goxl3LS<  
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支票退票to dishonour a cheque UbO4%YHt  
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拒付支票to refuse a cheque h$>wv`
 
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拒付支票to stop payment of a cheque <YH=3[  
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提示要求付款to present for payment $#e
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见票即付持票人payable to bearer i)MEK#{  
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支付指定人payable to order 1Ipfw  
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已过期||无效out of date||stale "u492^  
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请给出票人R/D||refer to drawer T7[NcZ:I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v7,$7@$:\  
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文字与数字不一致words and figures differ XK
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支票 5) UQWnd5  
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时间已过account closed Z6Fp\aI8@  
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更改处应加盖印章alterations require initials /?*]lH.  
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时间已过effects not cleared ypdT&5Mqb!  
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停止付款payment stopped -7{$Vj  
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支票毁损cheque mutilated bB}5U@G|  
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汇款||寄钱to remit||to send money !?!C'-ps  
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寄票供取款||支票支付to send a cheque for payment &--ej |n  
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寄款人a remitter [7FItlF%I  
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收款人a remittee Iw<i@=V  
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国外汇票foreign Bill H<EQu|f&x  
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国内汇票inland Bill :GpDg  
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跟单汇票documentary bill ,\2:/>2
 
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空头汇票accommodation bill { FZ=olZ  
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原始汇票original bill G)v #+4  
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改写||换新票据renewed bill z4M9M7)"  
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即期汇票sight bill||bill on demand X3'H `/  
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…days after date||…days after date…日后付款 9$`lIy@B  
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…months after date||…months after date…月后付款 nWQ;9_qBB  
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见票后…日付款…days after sight||…days sight r{l(O,|e  
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见票后…月付款…months after sight||…months sight x#Sqn #  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange vWGwVH/K  
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远期汇票usance bill||bill at usance tHzZ@72B7  
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长期汇票long bill 9k{P
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短期汇票short bill "~'b
 
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逾期汇票overdue bill hdrm!aBd  
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宽限日期days of grace thhwN A  
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电汇telegraphic transfer （T.T） MG.` r{5  
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邮汇postal order||postal note （Am.）||post office order||money order ;3@cy|\:  
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本票promissory note （P/N） k?,1x
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押汇负责书||押汇保证书letter of hypothecation 2 O%`G+\)  
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副保||抵押品||付属担保物collateral security 3U0`,c\ao*  
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担保书trust receipt||letter of indemnity r4SXE\ G  
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承兑||认付acceptance @"^0%/2-  
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单张承兑general acceptance M 
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有条件承兑qualified acceptance sG92XJ  
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附条件认付conditional acceptance SMpH._VFeE  
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部分认付partial acceptance   2h5nMI]'