[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。   -=2V4WU~  
会计报表statement of account +DYsBCVbag  
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往来帐目account current =A_fL{ SM  
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现在往来帐||存款额current accout a-NicjV#  
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销货帐account sales && b;Wr  
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共同计算帐项joint account r"`7ezun:  
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未决帐项outstanding account KESM5p"f  
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贷方帐项credit account||creditor account !iW>xo  
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借方帐项debit account||debtor account Hm
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应付帐||应付未付帐account payable wv ^n#  
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应收帐||应收未收帐account receivable _IWLC{%V  
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新交易||新帐new account [OR"9W&  
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未决帐||老帐old account /dHIm`. Z  
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现金帐cash account ~yJJ00%  
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流水帐running account BlqISyrY  
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暂记帐||未定帐suspense account oXUb_/  
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过期帐||延滞帐overdue account||pastdue account /i# ";~sO  
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杂项帐户sundry account AWJA?  
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详细帐单||明细表detail account 3 FV -&Y  
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呆帐bad account AREjS$  
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会计项目title of account Xj~%kPe  
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营业报告书||损益计算表account of budiness||business report b` va\'&3  
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借贷细帐||交验帐account rendered )]s<Czm%  
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明细帐account stated }pIn3B)  
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与…银行开立一户头to open an account with FSn3p}FVa  
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与…银行建立交易to keep account with kguZAO6  
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继续记帐to keep account b $JS|  
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与…有交易to have an account with =/`]lY&  
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作成会计帐||有往来帐项to make out an account with R TpNxr{[  
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清算||清理债务to make up an account P_w4 D U  
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清洁帐目||与…停止交易to close ones account with YO$D-  
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结帐to close an account XUA @f*  
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清理未付款to ask an account||to demand an account L*tfYonq  
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结清差额to balance the account with FV/t   
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account 8c+V$rH_  
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检查帐目to examine an account rZJJ\ , |  
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转入A的帐户to charge the amount to As account Cl<!S`  
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以计帐方式付款to pay on account Sv{n?BYq  
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代理某人||为某人on ones account||on account of one *k6
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为自己计算||独立帐目on ones own account t-iXY0%&  
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由某人收益并负风险on ones account and risk||for ones account and risk /)sP,
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由某人负担for ones account||for account of one ]O"f%  
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按某人指示||列入某人帐户by order and for account of one )bOfs*S  
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列入5月份帐目for May account hi1Ial\Y  
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编入某中帐项下to pass to the account of||to place to the account of O D}RnKL  
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寄出清算书to send in an account||to send in render an account '6dVe
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支票薄cheque book e c&Y2  
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支票陈票人cheque drawer -+rzc&h  
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持票人cheque holder 90<
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不记名支票cheque to bearer||bearer cheque %lHH
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记名支票||认人支票cheque to order AEyvljv  
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到期支票antedated cheque ODxZO3  
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未到期支票postdated cheque HT;^
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保付支票certified cheque WoEK #,I;  
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未获兑现支票，退票returned cheque *&NP?-E  
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横线支票crossed cheque M13HD/~O  
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普通横线general crossing 3:+9H}Q  
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特别横线special crossing yKc-:IBb{u  
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空白支票blank cheque ']M/'CcM  
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失效支票，过期支票stale cheque jf9+H!?^N  
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普通支票open cheque p`"k=tZ{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +,76|oMsQ%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l=~!'1@L}  
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支票换现金||兑现to cash a cheque I|@+O#  
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清理票款to clear a cheque #D`@
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保证兑现to certify a cheque `w@:h4f  
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填写支票数额to fill up a cheque .U1wVIM  
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支票上划线to cross a cheque ^? fOccfQ{  
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开发支票to make out a cheque 3lP;=*m.  
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签发支票，开立支票to draw a cheque||to issue a cheque -C=0Pg]ga  
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透支支票to overdraw a cheque !]4u"e  
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背书支票to endorse a cheque z*.AuEK?  
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请付票款||清付票款to pay a cheque||to honour a cheque Ymut]`dX  
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支票退票to dishonour a cheque @r"\bBi  
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拒付支票to refuse a cheque QPlU+5Cx  
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拒付支票to stop payment of a cheque )2f#@0SVL  
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提示要求付款to present for payment :5YIoC  
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见票即付持票人payable to bearer ]*0zir/  
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支付指定人payable to order +=tdgw/  
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已过期||无效out of date||stale ]ch=@IV  
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请给出票人R/D||refer to drawer [$y(>]~.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H
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文字与数字不一致words and figures differ z"@^'{.l  
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时间已过account closed S_lGrk\j  
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更改处应加盖印章alterations require initials a%#UF@I  
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时间已过effects not cleared N&8$tJ(hhx  
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停止付款payment stopped 8h] TI_  
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支票毁损cheque mutilated 'FW?   
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment c>bns/f  
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寄款人a remitter 2ZK]}&yC  
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收款人a remittee n Bm ]?  
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国外汇票foreign Bill ]B/>=t"E  
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国内汇票inland Bill ).KA0-  
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跟单汇票documentary bill z:Am1B  
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空头汇票accommodation bill SaPE 1 ^}  
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原始汇票original bill 'jt7H{M  
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改写||换新票据renewed bill =Jm[1Mgt  
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即期汇票sight bill||bill on demand ytttF5-  
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…days after date||…days after date…日后付款 Pb&tWv\ql  
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…months after date||…months after date…月后付款 YTTyMn  
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见票后…日付款…days after sight||…days sight K<P  d.:  
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见票后…月付款…months after sight||…months sight fo ~uI(
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同组票据set of bills 01r%K@ xX\  
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单张汇票sola of exchange||sole of exchange 9q'&tU'a=c  
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远期汇票usance bill||bill at usance rUI?{CV  
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长期汇票long bill /p !A:8  
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短期汇票short bill }zGx0 Q  
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逾期汇票overdue bill `w!XO$"]Z  
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宽限日期days of grace KW:N 6w  
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电汇telegraphic transfer （T.T） p#$/{;yy  
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邮汇postal order||postal note （Am.）||post office order||money order A|ZT;\  
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本票promissory note （P/N） # 55>?  
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押汇负责书||押汇保证书letter of hypothecation I Cc{2l  
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副保||抵押品||付属担保物collateral security #QwkRzVoy  
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担保书trust receipt||letter of indemnity ^+yz}YFM  
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承兑||认付acceptance f./K
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单张承兑general acceptance |u>V> PN  
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有条件承兑qualified acceptance X7$]qE K  
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附条件认付conditional acceptance vbmt0d f  
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部分认付partial acceptance   PSJj$bt;<+