[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。   E~q3o*  
会计报表statement of account Eo$l-Hl5=  
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往来帐目account current JL_(%._J  
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现在往来帐||存款额current accout E7h@c>I
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销货帐account sales D`n<!"xg@$  
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共同计算帐项joint account KUX6n(u  
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未决帐项outstanding account Y]R=z*i%  
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贷方帐项credit account||creditor account b?=r%D->w  
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借方帐项debit account||debtor account  U'b}%[  
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应付帐||应付未付帐account payable _j$V[=kdM/  
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应收帐||应收未收帐account receivable LCRWC`%&  
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新交易||新帐new account 6UN{Vjr%`  
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未决帐||老帐old account kVWrZ>McK  
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现金帐cash account "}uu-5]3  
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流水帐running account UHl1>(U  
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暂记帐||未定帐suspense account dg N#"  
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过期帐||延滞帐overdue account||pastdue account BH^cR<<j  
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杂项帐户sundry account iee`Yg!EOH  
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详细帐单||明细表detail account y K2>ou  
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呆帐bad account &M\qVL%w  
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会计项目title of account (yeN> x}_  
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会计薄||帐薄account-book \ ]h$8JwV  
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营业报告书||损益计算表account of budiness||business report SMm
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借贷细帐||交验帐account rendered "FfP&lF/  
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明细帐account stated zL:k(7E   
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与…银行开立一户头to open an account with 3D rW[\  
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与…银行建立交易to keep account with FE?^}VH  
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继续记帐to keep account )Rw O2H  
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与…有交易to have an account with ZltY_5l  
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作成会计帐||有往来帐项to make out an account with LfS]m>>e  
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清算||清理债务to make up an account GI*2*m!u  
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清洁帐目||与…停止交易to close ones account with Ja6PX P]'  
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结帐to close an account J"RmV@|  
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清理未付款to ask an account||to demand an account qc`UDD5  
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结清差额to balance the account with xu0pY(n^r  
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清算to settle an account||to liquidate an account||to square an account o5eFLJ6  
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审查帐目||监查帐目to audit an account r6eApKZ>f6  
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检查帐目to examine an account G_a//[p  
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转入A的帐户to charge the amount to As account p
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以计帐方式付款to pay on account & ]/Z~Vt  
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代理某人||为某人on ones account||on account of one hd}"%
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为自己计算||独立帐目on ones own account "Q~-C|x  
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由某人收益并负风险on ones account and risk||for ones account and risk BK1Aq3*)  
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由某人负担for ones account||for account of one c*g(R.!  
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按某人指示||列入某人帐户by order and for account of one E}$K&<J'-  
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列入5月份帐目for May account X>#!s Lt  
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编入某中帐项下to pass to the account of||to place to the account of <eq93  
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寄出清算书to send in an account||to send in render an account 8L?35[]e  
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支票薄cheque book ;TK:D=p4  
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支票陈票人cheque drawer Y24:D7Q  
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持票人cheque holder a"{tqNc  
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不记名支票cheque to bearer||bearer cheque 'W~O?  
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记名支票||认人支票cheque to order -,~n|ceI  
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到期支票antedated cheque ?<Dinq  
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未到期支票postdated cheque EM*YN=So  
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保付支票certified cheque v.+-)RLQg  
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未获兑现支票，退票returned cheque }`yIO"{8n  
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横线支票crossed cheque {vAq08  
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普通横线general crossing fAfsKO*  
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特别横线special crossing 8p7Uvn+m*  
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空白支票blank cheque koC2bX  
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失效支票，过期支票stale cheque @ q2Yka  
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普通支票open cheque F`U%xn,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PV>-"2n  
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支票换现金||兑现to cash a cheque N9Yc\?_NU_  
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清理票款to clear a cheque 4)-LlYS_d<  
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保证兑现to certify a cheque 2IqsBK`  
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填写支票数额to fill up a cheque Wj/.rG&tE  
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支票上划线to cross a cheque ?z171X0  
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开发支票to make out a cheque ITRv^IlF  
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签发支票，开立支票to draw a cheque||to issue a cheque *;(
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透支支票to overdraw a cheque h2zuPgz,  
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背书支票to endorse a cheque q[n
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请付票款||清付票款to pay a cheque||to honour a cheque ~#&bDot  
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支票退票to dishonour a cheque >o>r@;  
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拒付支票to refuse a cheque Bl2y~fCA  
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拒付支票to stop payment of a cheque 81fpeoNO  
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提示要求付款to present for payment RRqHo~*0  
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见票即付持票人payable to bearer
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支付指定人payable to order t?L;k+sMM  
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已过期||无效out of date||stale ^I@1y}xi  
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请给出票人R/D||refer to drawer n$g g$<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QU_O9 BN  
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文字与数字不一致words and figures differ d&4]?8}=.  
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支票 X}Bo[YoY$  
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时间已过account closed <UOx>=h  
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更改处应加盖印章alterations require initials >KmOTM<{  
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时间已过effects not cleared zV_U/]y  
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停止付款payment stopped q(4W/y  
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支票毁损cheque mutilated 
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汇款||寄钱to remit||to send money v!n\A}^:  
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寄票供取款||支票支付to send a cheque for payment qP{S!Z(  
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寄款人a remitter sVtxh
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收款人a remittee J0CEZ  
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国外汇票foreign Bill B?`n@/  
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国内汇票inland Bill l*_%K}%?V  
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跟单汇票documentary bill 4+%;eY.A  
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空头汇票accommodation bill y3l3XLI*b  
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原始汇票original bill  ?w6zq|  
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改写||换新票据renewed bill )D\cm7WX^[  
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即期汇票sight bill||bill on demand v,t;!u,40  
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…days after date||…days after date…日后付款 2,,zN-9mt  
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…months after date||…months after date…月后付款 [P,YW|:n  
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见票后…日付款…days after sight||…days sight jR8~EI+  
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见票后…月付款…months after sight||…months sight =f'MiU!p6  
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同组票据set of bills )o!y7MTl  
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单张汇票sola of exchange||sole of exchange 'Okitq+O  
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远期汇票usance bill||bill at usance r~q*E'n  
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长期汇票long bill 8joJe>9VJ  
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短期汇票short bill Oi{X \Y  
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逾期汇票overdue bill ca>
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宽限日期days of grace f:5(M@iO.  
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电汇telegraphic transfer （T.T） hDc,#~!  
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邮汇postal order||postal note （Am.）||post office order||money order mo%9UL,#W  
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本票promissory note （P/N） w <zO  
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押汇负责书||押汇保证书letter of hypothecation :b+C<Bp64r  
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副保||抵押品||付属担保物collateral security `o(PcX3/}  
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担保书trust receipt||letter of indemnity .v[8ie  
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承兑||认付acceptance 6L@g]f|Y@  

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单张承兑general acceptance "El$Sat`  
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有条件承兑qualified acceptance TL@_m^SM  
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附条件认付conditional acceptance Mj5=
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部分认付partial acceptance   +GMM&6<