[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。   J32"Ytdo<  
会计报表statement of account wWJM./y  
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往来帐目account current ,u5ii R  
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现在往来帐||存款额current accout RbEtNwG@c  
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销货帐account sales za5E{<0  
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共同计算帐项joint account Ye\&_w"  
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未决帐项outstanding account iB*1Yy0DC  
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贷方帐项credit account||creditor account XNkZ^3mq  
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借方帐项debit account||debtor account Nf9$q| %!  
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应付帐||应付未付帐account payable  rUBc5@|  
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应收帐||应收未收帐account receivable MgQb"
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新交易||新帐new account QjFE  
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未决帐||老帐old account 2]_fNCNLN  
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现金帐cash account iR{*XE   
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流水帐running account ^r^) &]  
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暂记帐||未定帐suspense account f2 6hB;n  
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过期帐||延滞帐overdue account||pastdue account Tf.D FfV#y  
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杂项帐户sundry account -i"?2gK  
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详细帐单||明细表detail account .# }`r`/  
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呆帐bad account 0I"r*;9?K  
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会计项目title of account K_CE.8G&{  
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会计薄||帐薄account-book C *U,$8j|}  
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营业报告书||损益计算表account of budiness||business report f|'8~C5I@>  
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借贷细帐||交验帐account rendered 2H2Yxe7?-  
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明细帐account stated hSF4-Vvb  
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与…银行开立一户头to open an account with IO}5
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与…银行建立交易to keep account with VVDd39q  
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继续记帐to keep account I/ V`@*/+  
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与…有交易to have an account with Ue2%w/Yo  
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作成会计帐||有往来帐项to make out an account with R.$1aqA}  
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清算||清理债务to make up an account RA$q{$arb  
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清洁帐目||与…停止交易to close ones account with Hh{pp ^  
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结帐to close an account }`^DO Ar  
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清理未付款to ask an account||to demand an account 8c^Hfjr0  
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结清差额to balance the account with 32x[6"T  
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清算to settle an account||to liquidate an account||to square an account 3+oGR5gIN  
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审查帐目||监查帐目to audit an account /
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检查帐目to examine an account r}i}4
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转入A的帐户to charge the amount to As account I#PhzGC@  
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以计帐方式付款to pay on account P^[y~I#{  
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代理某人||为某人on ones account||on account of one \dJOZ2J<z  
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为自己计算||独立帐目on ones own account gfJHB3 @  
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由某人收益并负风险on ones account and risk||for ones account and risk eI,H  
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由某人负担for ones account||for account of one )kDB*(?  
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按某人指示||列入某人帐户by order and for account of one 9DdR"r'7  
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列入5月份帐目for May account 3,?LpdTS  
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编入某中帐项下to pass to the account of||to place to the account of >&ENrvaJ  
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寄出清算书to send in an account||to send in render an account ?j&ZzK'#^  
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支票薄cheque book _y&XFdp  
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支票陈票人cheque drawer hn~btu9h  
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持票人cheque holder )-0+O=v  
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不记名支票cheque to bearer||bearer cheque !_FTy^@c2  
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记名支票||认人支票cheque to order N0%q66]1  
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到期支票antedated cheque zU0SlRFu  
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未到期支票postdated cheque
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保付支票certified cheque y+Hz(}4  
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未获兑现支票，退票returned cheque ,`02fMOLc  
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横线支票crossed cheque PfyJJAQ[  
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普通横线general crossing |j81?4<)v  
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特别横线special crossing jRd$Vt  
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空白支票blank cheque c#>(8#'.U  
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失效支票，过期支票stale cheque !\[JWN@v  
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普通支票open cheque 7F6B  
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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,
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;Xy=;Z.]
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支票换现金||兑现to cash a cheque )Z:D}r8[  
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清理票款to clear a cheque 9$Z0mzk  
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保证兑现to certify a cheque e1LIk1`p  
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填写支票数额to fill up a cheque jT=|!,Pn  
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支票上划线to cross a cheque d_M+W@{  
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开发支票to make out a cheque - ~|Gwr"  
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签发支票，开立支票to draw a cheque||to issue a cheque 6<<"9mxK  
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透支支票to overdraw a cheque $vfgYl4q  
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背书支票to endorse a cheque 14B',]`  
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请付票款||清付票款to pay a cheque||to honour a cheque 31a,i2Q4  
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支票退票to dishonour a cheque i
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拒付支票to refuse a cheque A~bSB n: '  
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拒付支票to stop payment of a cheque Q+T#J9Y  
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提示要求付款to present for payment G+8)a$?v  
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见票即付持票人payable to bearer cERIj0~  
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支付指定人payable to order 5qtk#FB  
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已过期||无效out of date||stale 9&eY<'MgP  
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请给出票人R/D||refer to drawer 3U@jw,K!{A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #Q8_:dPY  
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文字与数字不一致words and figures differ _`udd)Y2  
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支票 1!v{#w{u7  
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时间已过account closed I`V<Sh^Qd  
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更改处应加盖印章alterations require initials $gUlM+sK  
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时间已过effects not cleared GTP'js  
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停止付款payment stopped z\]Z/Bz:6  
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支票毁损cheque mutilated L kK *.  
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汇款||寄钱to remit||to send money EQm{qc;  
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寄票供取款||支票支付to send a cheque for payment _Si=Jp][  
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寄款人a remitter ukiWNF/  
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收款人a remittee =:]ps<Qx  
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国外汇票foreign Bill Z1HH0{q-A  
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国内汇票inland Bill b84
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跟单汇票documentary bill o2!738  
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空头汇票accommodation bill G2`z?);1b  
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原始汇票original bill meX2Y;  
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改写||换新票据renewed bill T\l`Y-vu  
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即期汇票sight bill||bill on demand hYJzF.DW<$  
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…days after date||…days after date…日后付款 Q %o@s3~O  

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…months after date||…months after date…月后付款 :;{M0  
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见票后…日付款…days after sight||…days sight ^k6_j\5j  
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见票后…月付款…months after sight||…months sight ] ?DU8  

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同组票据set of bills '/>Mr!H#  
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单张汇票sola of exchange||sole of exchange ]1 f^ SxSI  

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远期汇票usance bill||bill at usance "to!&@I| 4  
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长期汇票long bill /v!yI$xc  
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短期汇票short bill ^to*ET{0  
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逾期汇票overdue bill <9@
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宽限日期days of grace opa/
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order //8W">u  
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本票promissory note （P/N） >iTmILA  
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押汇负责书||押汇保证书letter of hypothecation %H\b5& _y  
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副保||抵押品||付属担保物collateral security kff N0(MR  
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担保书trust receipt||letter of indemnity h8V*$  
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承兑||认付acceptance "leSQ  
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单张承兑general acceptance EZ!! V~  
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有条件承兑qualified acceptance ykQb;ZP8jh  
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附条件认付conditional acceptance e=LrgRy+  

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部分认付partial acceptance   :'DX M{