[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。   7\H_9o0$  
会计报表statement of account Fh&USn"  
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往来帐目account current $O fZp<M  
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现在往来帐||存款额current accout vrh2}biCR  
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销货帐account sales dZddoz_  
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共同计算帐项joint account '$4&q629d  
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未决帐项outstanding account H2+V1J=  
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贷方帐项credit account||creditor account cet|k!   
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借方帐项debit account||debtor account <
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应付帐||应付未付帐account payable }{[p<pU$C  
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应收帐||应收未收帐account receivable ,8DjQz0ZPo  
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新交易||新帐new account `0=j,54cx  
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未决帐||老帐old account T+:GYab/  
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现金帐cash account JaN53,&<  
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流水帐running account WaiM\h?=#  
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暂记帐||未定帐suspense account %D ,(S-Uj  
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过期帐||延滞帐overdue account||pastdue account rWp+kV[Ec>  
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杂项帐户sundry account Pj7MR/AH  
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详细帐单||明细表detail account TEbE-h0)]  
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呆帐bad account {HP.H
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会计项目title of account {InW%qSn_  
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会计薄||帐薄account-book -M-y*P
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营业报告书||损益计算表account of budiness||business report U> {CG+X  
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借贷细帐||交验帐account rendered z_:r&UP`"  
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明细帐account stated ns&(
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与…银行开立一户头to open an account with D o!]t7Y$  
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与…银行建立交易to keep account with &0J/V>k  
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继续记帐to keep account Mm#=d?YUHJ  
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与…有交易to have an account with 6 ZVD<C:\  
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作成会计帐||有往来帐项to make out an account with ^r~R]stE^  
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清算||清理债务to make up an account LP}YHW/  
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清洁帐目||与…停止交易to close ones account with Mer\W6e"e  
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结帐to close an account ^ px)W,O  
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清理未付款to ask an account||to demand an account .(z ZTyZr  
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结清差额to balance the account with DR#[\RzNI  
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清算to settle an account||to liquidate an account||to square an account Q*AgFF%wn  
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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 ?GKm_b]JC  
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转入A的帐户to charge the amount to As account J'y*>d W  
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以计帐方式付款to pay on account %epK-q9[  
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代理某人||为某人on ones account||on account of one '$n#~/#}  
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为自己计算||独立帐目on ones own account +,
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由某人收益并负风险on ones account and risk||for ones account and risk cZ~\jpK  
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由某人负担for ones account||for account of one >, }m=X8  
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按某人指示||列入某人帐户by order and for account of one 'Kj8X{BSFb  
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列入5月份帐目for May account Ma3H
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编入某中帐项下to pass to the account of||to place to the account of k]`
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寄出清算书to send in an account||to send in render an account gU}?Yy  
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支票薄cheque book LHWh-h(s  
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支票陈票人cheque drawer :LFwJ  
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持票人cheque holder m-a_<xo  
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不记名支票cheque to bearer||bearer cheque RS/%uxS?  
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记名支票||认人支票cheque to order M T#9x>  

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到期支票antedated cheque DD'<zL[  
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未到期支票postdated cheque s$:]$&5  
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保付支票certified cheque qTyU1RU$9^  
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未获兑现支票，退票returned cheque >e-XZ2>Sj  
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横线支票crossed cheque "Jnq~7]  
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普通横线general crossing .#WF'  
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特别横线special crossing web&M!-  
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空白支票blank cheque ]P<&CEk  
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失效支票，过期支票stale cheque aeBth{  
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普通支票open cheque bR&hI9`%F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (vj2XiO^+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zRE7 w:  
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支票换现金||兑现to cash a cheque [#R%jLEJ2  
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清理票款to clear a cheque WVNQ}KY  
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保证兑现to certify a cheque GO?-z0V  
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填写支票数额to fill up a cheque g3Xz-  
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支票上划线to cross a cheque .i=%gg  
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开发支票to make out a cheque %DV@2rC<  
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签发支票，开立支票to draw a cheque||to issue a cheque d# b{4zF"  
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透支支票to overdraw a cheque OUdeQO?  
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背书支票to endorse a cheque FI
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请付票款||清付票款to pay a cheque||to honour a cheque 8uGPyH  
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支票退票to dishonour a cheque pS<b|wu?f  
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拒付支票to refuse a cheque !}PFiT^  
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拒付支票to stop payment of a cheque k,@J&  
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提示要求付款to present for payment #PrV) en  
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见票即付持票人payable to bearer t@u\ 4bv  
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支付指定人payable to order fD~!t 8J  
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已过期||无效out of date||stale KyyG8;G%  
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请给出票人R/D||refer to drawer g &Z7h4!\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jOb[h=B"  
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文字与数字不一致words and figures differ }x.)gW  
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支票 >-w=7,?'?z  
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时间已过account closed .UrYF 0  
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更改处应加盖印章alterations require initials N}Ks[ 2  
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时间已过effects not cleared BZ?W>'B%$  
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停止付款payment stopped y<`?@(0$  
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支票毁损cheque mutilated _GO+fB/Q1  
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汇款||寄钱to remit||to send money atf%7}2  
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寄票供取款||支票支付to send a cheque for payment #\;>8  
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寄款人a remitter u5Ny=Xm  
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收款人a remittee "]m*816
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国外汇票foreign Bill zq;DIWPIoJ  
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国内汇票inland Bill ^IGyuj0]jG  
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跟单汇票documentary bill 6z3T?`} Y  
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空头汇票accommodation bill @8nLQh^  
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原始汇票original bill 8?7kIin  
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改写||换新票据renewed bill !:"-:O}>=,  
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即期汇票sight bill||bill on demand VLsh=v   
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…days after date||…days after date…日后付款 :N@U[Wx0A  
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…months after date||…months after date…月后付款 hH%,!tSx  
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见票后…日付款…days after sight||…days sight S_!hsY  
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见票后…月付款…months after sight||…months sight Ge~q3"  
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同组票据set of bills )Zas x6`  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance 0p-#f|ET  
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长期汇票long bill 14H'!$  
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短期汇票short bill Gn59yG!4  
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逾期汇票overdue bill XLm@etf  
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宽限日期days of grace !hCS#'  
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电汇telegraphic transfer （T.T） ~:[!Uyp0b  
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邮汇postal order||postal note （Am.）||post office order||money order dQ9 ah  
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本票promissory note （P/N） *Y%Jl o  

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押汇负责书||押汇保证书letter of hypothecation +tt9R_S  
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副保||抵押品||付属担保物collateral security NZk&JND  
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担保书trust receipt||letter of indemnity }ptMjT{9  
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承兑||认付acceptance m`6VKp{YD  
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单张承兑general acceptance rk|@B{CA;  
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有条件承兑qualified acceptance 3o6RbW0[  
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附条件认付conditional acceptance @dgH50o[  
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部分认付partial acceptance   DBsDkkB{