[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。   Zls4@/\Q  
会计报表statement of account 9QY)<K~a  
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往来帐目account current !xe<@$  
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现在往来帐||存款额current accout  KsUsj3J  
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销货帐account sales _HGDqjL  
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共同计算帐项joint account KbwWrf >  
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未决帐项outstanding account o"UqI  
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贷方帐项credit account||creditor account kTC6fNj[  
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借方帐项debit account||debtor account EzG7RjW  
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应付帐||应付未付帐account payable Q>Q$BCD5  
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应收帐||应收未收帐account receivable *5|\if\  
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新交易||新帐new account V (X)Qu@R  
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未决帐||老帐old account zo ]7#  
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现金帐cash account # <&=ZLN  
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流水帐running account l<qxr.X  
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暂记帐||未定帐suspense account Q7#Q6- Q  
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过期帐||延滞帐overdue account||pastdue account GbZA3.J]yl  
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杂项帐户sundry account {OQ sGyR?  
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详细帐单||明细表detail account "w_(p|cm=  
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呆帐bad account 2gFQHV  
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会计项目title of account FiFZM  
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会计薄||帐薄account-book Zl* HT%-5  
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营业报告书||损益计算表account of budiness||business report zM)o^Fn2  
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借贷细帐||交验帐account rendered E%$FX'8&  
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明细帐account stated h3JIiwv0!  

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与…银行开立一户头to open an account with /j.V0%  
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与…银行建立交易to keep account with lYq R6^  
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继续记帐to keep account GL (YC-{  
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与…有交易to have an account with 4J_18.JHP  
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作成会计帐||有往来帐项to make out an account with VE{t]>*-u  
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清算||清理债务to make up an account |%TH|?kB  
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清洁帐目||与…停止交易to close ones account with [t?ftS  
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结帐to close an account 3<?(1kSo>>  
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清理未付款to ask an account||to demand an account ?2DYz"/')  
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结清差额to balance the account with *`mwm:4  
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清算to settle an account||to liquidate an account||to square an account s6!aGZ  
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审查帐目||监查帐目to audit an account c1!h;(&  
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检查帐目to examine an account r1$ O<3\  
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转入A的帐户to charge the amount to As account \*a7DuVw  
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以计帐方式付款to pay on account (t fADaJM  
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代理某人||为某人on ones account||on account of one 2VtiL^;5  
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为自己计算||独立帐目on ones own account U(.Ln@sq  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one _}{C?611c  
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按某人指示||列入某人帐户by order and for account of one 68W&qzw.[r  

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列入5月份帐目for May account #1&wfI$  
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编入某中帐项下to pass to the account of||to place to the account of I?EtU/AD  
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寄出清算书to send in an account||to send in render an account xOt%H\*k"  
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支票薄cheque book ~$Xz~#~  
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支票陈票人cheque drawer DW\';"  
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持票人cheque holder xRuAt/aC  
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不记名支票cheque to bearer||bearer cheque :*4b,P  
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记名支票||认人支票cheque to order VJ8cls<  
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到期支票antedated cheque C2OBgM+  
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未到期支票postdated cheque Q"itV&d
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保付支票certified cheque R~TzZ(Ah]  
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未获兑现支票，退票returned cheque oMey^]!  
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横线支票crossed cheque NNDW)@p6z  
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普通横线general crossing LG uK@^  
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特别横线special crossing +h*-9  
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空白支票blank cheque <yt|!p-tS  
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失效支票，过期支票stale cheque KNvvYwFH]  
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普通支票open cheque {"e)Jj_=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount , yd]R4M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dt]N&E#\D  
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支票换现金||兑现to cash a cheque Fi!BXngbd  
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清理票款to clear a cheque .Tm m  
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保证兑现to certify a cheque UgD|tuz]  
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填写支票数额to fill up a cheque %noByq,?  
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支票上划线to cross a cheque kN~:Bh$  
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开发支票to make out a cheque 4AWL::FU5  
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签发支票，开立支票to draw a cheque||to issue a cheque chC= $(5 t  
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透支支票to overdraw a cheque Mil+> X0  
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背书支票to endorse a cheque G^%FP!'D?  
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请付票款||清付票款to pay a cheque||to honour a cheque rgw@  
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支票退票to dishonour a cheque zB68%  
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拒付支票to refuse a cheque +bDBc?HZ{$  
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拒付支票to stop payment of a cheque T B(K&3_D  
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提示要求付款to present for payment qokCVI-\  
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见票即付持票人payable to bearer +R2+?v6  
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支付指定人payable to order $)#?4v<  
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已过期||无效out of date||stale oJ.5! Kg  
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请给出票人R/D||refer to drawer f\vMdY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XGb*LY+Db6  
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文字与数字不一致words and figures differ q:MSV{k  
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支票 'Px}#f0IR  
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时间已过account closed xnOd$]  
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更改处应加盖印章alterations require initials LeV";=_n  
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时间已过effects not cleared H=*lj.x  
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停止付款payment stopped WD@v<Wx)  
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支票毁损cheque mutilated wGw<z[:f  
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汇款||寄钱to remit||to send money mu2|%$C;$  
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寄票供取款||支票支付to send a cheque for payment D*/fY=gK  
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寄款人a remitter #&b<D2d  
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收款人a remittee vdh[%T,&  
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国外汇票foreign Bill mV0u:ws  
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国内汇票inland Bill klMpiy  
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跟单汇票documentary bill &dPI<HlM  
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空头汇票accommodation bill Gx*B(t]4y  
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原始汇票original bill Fkg%_v$  
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改写||换新票据renewed bill P$]
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即期汇票sight bill||bill on demand BY9Z}/{j  
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…days after date||…days after date…日后付款 ~
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…months after date||…months after date…月后付款 5A^8?,F@  
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见票后…日付款…days after sight||…days sight #*%?
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见票后…月付款…months after sight||…months sight _~'M
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同组票据set of bills ;$8ptB.  
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单张汇票sola of exchange||sole of exchange ';}:*nZ//_  
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远期汇票usance bill||bill at usance w `+.F;}s  
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长期汇票long bill O3)B]!xL  
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短期汇票short bill ]HB1JJiS~  
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逾期汇票overdue bill .JTRFk{W  
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宽限日期days of grace p!)PbSw#  
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电汇telegraphic transfer （T.T） y|i(~  
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邮汇postal order||postal note （Am.）||post office order||money order &;WK=#  
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本票promissory note （P/N） `:R9M+ OX  
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押汇负责书||押汇保证书letter of hypothecation U3-MvI,Q  
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副保||抵押品||付属担保物collateral security #;lEx'lKN  
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担保书trust receipt||letter of indemnity :Ig9n:  
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承兑||认付acceptance F&^&"(H}  
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单张承兑general acceptance j9w{=( MV  
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有条件承兑qualified acceptance n{qVF#N_  
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附条件认付conditional acceptance &B1!,joH~  
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部分认付partial acceptance   (KfQ'B+