[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。   &VPfI  
会计报表statement of account N[=c|frho  
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往来帐目account current \]Bwib%h  
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现在往来帐||存款额current accout !l9i)6 W  
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销货帐account sales Z\[6'R4.#  
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共同计算帐项joint account t~v_k\`{  
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未决帐项outstanding account :DG7Z  
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贷方帐项credit account||creditor account Mg~62u  
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借方帐项debit account||debtor account `g+Kv&546  
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应付帐||应付未付帐account payable r91b]m3xL  
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应收帐||应收未收帐account receivable e;8nujdG"  
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新交易||新帐new account wbQs>pc  
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未决帐||老帐old account >F5E^DY  
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现金帐cash account ?
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流水帐running account F\2<q$Zn+  
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暂记帐||未定帐suspense account ?_`X8Ok  
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过期帐||延滞帐overdue account||pastdue account Gp0yRT.  
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杂项帐户sundry account 8}Cp(z2  
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详细帐单||明细表detail account BIxjY !!"  
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呆帐bad account z9 $1jC  
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会计项目title of account #k t+ )>  
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会计薄||帐薄account-book bL2b^UB~%  
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营业报告书||损益计算表account of budiness||business report hQ}y(2A.XI  
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借贷细帐||交验帐account rendered ;Dp<|n  
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明细帐account stated !h70<Q^  
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与…银行开立一户头to open an account with $H"(]>~  
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与…银行建立交易to keep account with |W*i'E  
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继续记帐to keep account 7gQ2dp  
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与…有交易to have an account with .&rL>A2U  
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作成会计帐||有往来帐项to make out an account with Y\ j5{;V  
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清算||清理债务to make up an account vJsx_i\i  
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清洁帐目||与…停止交易to close ones account with kmM->v  
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结帐to close an account A;7At!kK  
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清理未付款to ask an account||to demand an account en-HX3'  
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结清差额to balance the account with z<,-:=BC"  
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清算to settle an account||to liquidate an account||to square an account W6jdS;3  
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审查帐目||监查帐目to audit an account o|nN0z)b4  
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检查帐目to examine an account D}]u9jS1  
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转入A的帐户to charge the amount to As account `l+ pk%  
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以计帐方式付款to pay on account wMU}EoGS?  
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代理某人||为某人on ones account||on account of one 5?XIp6%x  
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为自己计算||独立帐目on ones own account LW*v/`@  
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由某人收益并负风险on ones account and risk||for ones account and risk y-lBaTE9  
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由某人负担for ones account||for account of one BTDUT%Yfg  
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按某人指示||列入某人帐户by order and for account of one N'~l,{  
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列入5月份帐目for May account I8Q!`KJ  
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编入某中帐项下to pass to the account of||to place to the account of M6XpauR-  
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寄出清算书to send in an account||to send in render an account #}S< O_  
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支票薄cheque book 2k M;7:  
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支票陈票人cheque drawer a~&eu T2  
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持票人cheque holder qu%}b
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不记名支票cheque to bearer||bearer cheque 1C+d&U  
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记名支票||认人支票cheque to order )jGB[s";)y  
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到期支票antedated cheque +*Zjo&pc  
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未到期支票postdated cheque r<5i  
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保付支票certified cheque E7 P'}  
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未获兑现支票，退票returned cheque `J%3 5  
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横线支票crossed cheque N#GMvU
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普通横线general crossing H1r8n$h  
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特别横线special crossing Y2}m/7aF  
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空白支票blank cheque )u1=, D  
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失效支票，过期支票stale cheque kL"Y>@H  
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普通支票open cheque !+(H(,gI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S3^(L   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V^< Zs//7  
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支票换现金||兑现to cash a cheque ~:99 )AOM  

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清理票款to clear a cheque >dnDN3x  
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保证兑现to certify a cheque C0W-
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填写支票数额to fill up a cheque a}[rk*QmZ  
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支票上划线to cross a cheque q-qz-cR  
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开发支票to make out a cheque vw :&c.zd  
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签发支票，开立支票to draw a cheque||to issue a cheque {Gw{W&<  
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透支支票to overdraw a cheque P?K
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背书支票to endorse a cheque A}i>ys  
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请付票款||清付票款to pay a cheque||to honour a cheque [< X ~m  
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支票退票to dishonour a cheque czH# ~  
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拒付支票to refuse a cheque 9]:F!d/  
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拒付支票to stop payment of a cheque l0eh}d  
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提示要求付款to present for payment 6uxF<  
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见票即付持票人payable to bearer `t+;[G>ZE  
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支付指定人payable to order 0@&/W-VXg  
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已过期||无效out of date||stale iYGa4@/uM  
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请给出票人R/D||refer to drawer B. ~[m}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $g\p)- aU  
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文字与数字不一致words and figures differ %!R\-Vej  
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支票 *r  ('A  
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时间已过account closed j{@li1W @  
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更改处应加盖印章alterations require initials Mtn{63cK  
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时间已过effects not cleared 7gREcL2  
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停止付款payment stopped eTI?Mu>C  
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支票毁损cheque mutilated iKv"200h(  
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汇款||寄钱to remit||to send money )ib$*dmUP  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter +mYK  
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收款人a remittee bd2QQ1[1vh  
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国外汇票foreign Bill o* e'D7  

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国内汇票inland Bill 4h T!D
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跟单汇票documentary bill [E K@f,iM  
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空头汇票accommodation bill  u5Mg  
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原始汇票original bill JW"n#sR4  
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改写||换新票据renewed bill 
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即期汇票sight bill||bill on demand '=J|IN7WT  
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…days after date||…days after date…日后付款 "*:?m{w5  
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…months after date||…months after date…月后付款 6q,CEm  
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见票后…日付款…days after sight||…days sight ;D@F  
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见票后…月付款…months after sight||…months sight X]d N1/_  
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同组票据set of bills E:[!)UG|y  
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单张汇票sola of exchange||sole of exchange -![{Zb@  
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远期汇票usance bill||bill at usance Oq(FV[N7t  
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长期汇票long bill #c9
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短期汇票short bill R<^E?FI   
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逾期汇票overdue bill HUbXJsSP  
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宽限日期days of grace F*Ul#yX  
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电汇telegraphic transfer （T.T） .~a8\6 t  
To-$)GQ@W  
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邮汇postal order||postal note （Am.）||post office order||money order }:*?w>=  
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本票promissory note （P/N） rMJ4w['J=  
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押汇负责书||押汇保证书letter of hypothecation PGb}Y {  
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副保||抵押品||付属担保物collateral security 6!){-IV  
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担保书trust receipt||letter of indemnity \\ZhM  
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承兑||认付acceptance 2(GLc*B>  
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单张承兑general acceptance @s\}ER3  
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有条件承兑qualified acceptance }~#qD
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附条件认付conditional acceptance z7a@'+'  
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部分认付partial acceptance   xCMuq9zt@