[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。   IGgL7^MF  
会计报表statement of account ~"bVL[  
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往来帐目account current `@%LzeGz  
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现在往来帐||存款额current accout 06jQE2z2R  
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销货帐account sales R-14=|7a-  
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共同计算帐项joint account sq]F;=[5  
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未决帐项outstanding account .]Z"C&"N]  
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贷方帐项credit account||creditor account [hsds\  
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借方帐项debit account||debtor account d5d@k  
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应付帐||应付未付帐account payable ]^
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应收帐||应收未收帐account receivable 5dg(e3T  
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新交易||新帐new account M3AXe]<eC1  
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未决帐||老帐old account NVs@S-rpX  
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现金帐cash account 8ipez/  
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流水帐running account &wX]_:?  
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暂记帐||未定帐suspense account ZB{EmB0W  
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过期帐||延滞帐overdue account||pastdue account 7d vnupLh  
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杂项帐户sundry account j#6.Gq  
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详细帐单||明细表detail account )*[3Vq  
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呆帐bad account 26nx`w?j(  
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会计项目title of account Vc2`b3"Br  
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会计薄||帐薄account-book G2Zer=rC  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered 9UkBwS`  
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明细帐account stated ]A"h&`Cvt  
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与…银行开立一户头to open an account with #?E"x/$Y6  
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与…银行建立交易to keep account with =WLY6)]A  

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继续记帐to keep account H[gWGbPq7  
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与…有交易to have an account with d1
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作成会计帐||有往来帐项to make out an account with @,}UWU  
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清算||清理债务to make up an account s.#`&Sd>  
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清洁帐目||与…停止交易to close ones account with 7P T{lT  
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结帐to close an account W/ \g~=vo  
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清理未付款to ask an account||to demand an account RNL9> 7xV  
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结清差额to balance the account with "&] -2(  
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清算to settle an account||to liquidate an account||to square an account b$7 +;I;  
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审查帐目||监查帐目to audit an account ,+VGSd  
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检查帐目to examine an account 2eogY#  
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转入A的帐户to charge the amount to As account RFGff
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以计帐方式付款to pay on account +3gp%`c4  
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代理某人||为某人on ones account||on account of one qK+5NF|  
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为自己计算||独立帐目on ones own account x;S @bY  
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由某人收益并负风险on ones account and risk||for ones account and risk wkq 
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由某人负担for ones account||for account of one @~e5<:|5#  
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按某人指示||列入某人帐户by order and for account of one '91/md5  
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列入5月份帐目for May account sK{e*[I>W  
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编入某中帐项下to pass to the account of||to place to the account of Y73C5.dNcE  
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寄出清算书to send in an account||to send in render an account 97]E1j]  
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支票薄cheque book 8y L Y  
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支票陈票人cheque drawer @- xjfC\d  
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持票人cheque holder pb}*\/ s  
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不记名支票cheque to bearer||bearer cheque ;'|Ey  
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记名支票||认人支票cheque to order Pal=F0-Q\  
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到期支票antedated cheque wj,=$RX  
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未到期支票postdated cheque KPF1cJ2N  
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保付支票certified cheque X8|,   
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未获兑现支票，退票returned cheque uFE)17E  
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横线支票crossed cheque L,\ Iasv  
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普通横线general crossing @dKTx#gZ  
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特别横线special crossing ax`o>_)  
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空白支票blank cheque XSR 4iu  

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失效支票，过期支票stale cheque aN?zmkPpov  
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普通支票open cheque \e*]Ls#jS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }vuO$ j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?s01@f#  
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支票换现金||兑现to cash a cheque [0!(xp^  
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清理票款to clear a cheque Sjqpec8  
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保证兑现to certify a cheque c 9Mz]1@f  
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填写支票数额to fill up a cheque { 6il`>=C  
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支票上划线to cross a cheque 5pX6t  
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开发支票to make out a cheque "oyo#-5z  
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签发支票，开立支票to draw a cheque||to issue a cheque e\rp)[>'  
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透支支票to overdraw a cheque F59 TZI  
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背书支票to endorse a cheque k$VlfQ'+  
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请付票款||清付票款to pay a cheque||to honour a cheque '/p4O2b,  
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支票退票to dishonour a cheque (Ldi|jL  
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拒付支票to refuse a cheque DU^loB+  
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拒付支票to stop payment of a cheque c-w)|- ac.  
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提示要求付款to present for payment iZ%yd-  
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见票即付持票人payable to bearer 1C.VnzRnJ  
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支付指定人payable to order G}*hM$F  
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已过期||无效out of date||stale Xj*Wu_  
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请给出票人R/D||refer to drawer 58K5ZZG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GILfbNcd  
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文字与数字不一致words and figures differ )"LJ hLg  
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支票
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时间已过account closed l, wp4Ll  
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更改处应加盖印章alterations require initials wzaV;ac4K  
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时间已过effects not cleared ~ 1pr~  
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停止付款payment stopped /=h` L,  
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支票毁损cheque mutilated + #By*;BJ  
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汇款||寄钱to remit||to send money S$3JMFA  
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寄票供取款||支票支付to send a cheque for payment =EIkD9u  
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寄款人a remitter -+5>|N#  
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收款人a remittee q =Il|Nb>  
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国外汇票foreign Bill ^GX)Z~  
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国内汇票inland Bill nd(S3rct&  
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跟单汇票documentary bill 8] ikygt"  

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空头汇票accommodation bill +>9Q/E  
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原始汇票original bill mqJ_W[y7  
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改写||换新票据renewed bill *'X3z@R  
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即期汇票sight bill||bill on demand oRzi>rr  
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…days after date||…days after date…日后付款 y?:.;%!E  
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…months after date||…months after date…月后付款 @I*{f   
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见票后…日付款…days after sight||…days sight Rh |nP&6  
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见票后…月付款…months after sight||…months sight ? qA]w9x  
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同组票据set of bills HK r Mim-  
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单张汇票sola of exchange||sole of exchange N!|wo:  
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远期汇票usance bill||bill at usance rt|7h>RQ  
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长期汇票long bill h*Pc=/p  
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短期汇票short bill yOg+iFTr  
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逾期汇票overdue bill So 5N5,u@=  
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宽限日期days of grace Qdp)cT  
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电汇telegraphic transfer （T.T） BRYHX.}h\A  
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邮汇postal order||postal note （Am.）||post office order||money order Zsh9>]ML  
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本票promissory note （P/N） T"}vAG( .O  
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押汇负责书||押汇保证书letter of hypothecation ff1c/c/  
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副保||抵押品||付属担保物collateral security H]jhAf<h  
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担保书trust receipt||letter of indemnity mo#04;VF  
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承兑||认付acceptance Iy3GE[  
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单张承兑general acceptance [=^3n#WW  
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有条件承兑qualified acceptance D+7R z_=  
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附条件认付conditional acceptance d6sye^P  
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部分认付partial acceptance   q,U+qt