[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。   T%I&txl  
会计报表statement of account xb^Mo.\[  
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往来帐目account current [&VxaJ("3  
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现在往来帐||存款额current accout FBYODw  
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销货帐account sales b=LF%P  
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共同计算帐项joint account h~ha  
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未决帐项outstanding account <o@)SD~K  
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贷方帐项credit account||creditor account wo(j}O-  
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借方帐项debit account||debtor account bOXh|u_3i  
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应付帐||应付未付帐account payable \X opU"  
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应收帐||应收未收帐account receivable Qa?QbHc  
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新交易||新帐new account S ljZ~x,!  
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未决帐||老帐old account ?M<|r11}  
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现金帐cash account K!b>TICa:  
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流水帐running account @}{VM)Fc+  
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暂记帐||未定帐suspense account ndt8=6p  
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过期帐||延滞帐overdue account||pastdue account 3DHvaq q7  
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杂项帐户sundry account >hesxC!  
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详细帐单||明细表detail account rr6"Y&v  
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呆帐bad account -y<rM0"NE  
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会计项目title of account l9,w> ]s  
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会计薄||帐薄account-book 0c{Gr 0[>  
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营业报告书||损益计算表account of budiness||business report Zj5NWzj X  
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借贷细帐||交验帐account rendered e1Dj0s?i~K  
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明细帐account stated y0 lLFe~  
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与…银行开立一户头to open an account with __Vg/C!W  
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与…银行建立交易to keep account with %YsRm%q  

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继续记帐to keep account GXGN;,7EV  
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与…有交易to have an account with IhtmD@H}  
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作成会计帐||有往来帐项to make out an account with %l0_PhAB  
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清算||清理债务to make up an account B`t)rBy  
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清洁帐目||与…停止交易to close ones account with hPNQGVv  
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结帐to close an account CYY X\^hA  
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清理未付款to ask an account||to demand an account 1`7]C+Pv  
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结清差额to balance the account with S0X.8Bq  
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清算to settle an account||to liquidate an account||to square an account 3/#
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审查帐目||监查帐目to audit an account >"m@qkh  
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检查帐目to examine an account V8|q"UX  
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转入A的帐户to charge the amount to As account nOL 25Y:  
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以计帐方式付款to pay on account zN8&M<mTl  
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代理某人||为某人on ones account||on account of one #xJGuYdv  
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为自己计算||独立帐目on ones own account ~*Sbn~U  
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由某人收益并负风险on ones account and risk||for ones account and risk J=Y( *D7Q  
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由某人负担for ones account||for account of one 9OO_Hp#|9  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account i[BR(D&l_p  
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编入某中帐项下to pass to the account of||to place to the account of pGcx jm  
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寄出清算书to send in an account||to send in render an account ("M#R!3  
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支票薄cheque book X!A]V:8dk  
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支票陈票人cheque drawer { `|YX_HS  
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持票人cheque holder s2v#evI`+  
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不记名支票cheque to bearer||bearer cheque ~m09yc d<  
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记名支票||认人支票cheque to order gwB>oi*OE  
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到期支票antedated cheque ]\mb6Hc  
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未到期支票postdated cheque =
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保付支票certified cheque T2PFE4+Dp  
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未获兑现支票，退票returned cheque adr^6n6v  
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横线支票crossed cheque  eV=sDx  
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普通横线general crossing [_G0kiI}W"  
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特别横线special crossing x[@3;_'K  
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空白支票blank cheque Z5a@fWU  
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失效支票，过期支票stale cheque z:jF)N  
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普通支票open cheque 7TY"{?~O5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &: 8&;vk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LbI])M  
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支票换现金||兑现to cash a cheque iL' ]du<wk  
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清理票款to clear a cheque r(CL=[  
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保证兑现to certify a cheque XYTcG;_z  
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填写支票数额to fill up a cheque YZ P  
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支票上划线to cross a cheque swbD q  
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开发支票to make out a cheque e 3oIoj4o  
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签发支票，开立支票to draw a cheque||to issue a cheque /omVMu  
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透支支票to overdraw a cheque 'J$NW  
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背书支票to endorse a cheque &t4(86Bmq  
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请付票款||清付票款to pay a cheque||to honour a cheque ;Yj& 7k1  
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支票退票to dishonour a cheque R?I3xb  
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拒付支票to refuse a cheque b L~<~gA  
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拒付支票to stop payment of a cheque RR|Eqm3)  
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提示要求付款to present for payment 8Qh/=Ir  
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见票即付持票人payable to bearer &D#v0!e~x  
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支付指定人payable to order xB#E&}Ho  
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已过期||无效out of date||stale XijQ)}'C3  
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请给出票人R/D||refer to drawer [(mq8Nb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FW4 hqgE@  
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文字与数字不一致words and figures differ -h}J%UV  
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支票 Cnolka"  
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时间已过account closed )Jc>l;G(M  
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更改处应加盖印章alterations require initials Am0$UeSZ  
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时间已过effects not cleared 1#V0g Q  
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停止付款payment stopped d7&PbITN  
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支票毁损cheque mutilated &+ IXDU  
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汇款||寄钱to remit||to send money 75F&s,4+   
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寄票供取款||支票支付to send a cheque for payment H|^4e   
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寄款人a remitter @.0,ka,X  
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收款人a remittee 29GiNy+ob  
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国外汇票foreign Bill CR/
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国内汇票inland Bill s(do x; d  
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跟单汇票documentary bill #y
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空头汇票accommodation bill QK 72F  
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原始汇票original bill bUBuJ  
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改写||换新票据renewed bill X2{3I\'Ft  
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即期汇票sight bill||bill on demand N5s_o0K4TU  
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…days after date||…days after date…日后付款 ^cY5!W.q8  
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…months after date||…months after date…月后付款 DQ~@=%?ni  
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见票后…日付款…days after sight||…days sight )FB)ZK;  
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见票后…月付款…months after sight||…months sight >1r>cZn  
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同组票据set of bills \UiuJ+  
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单张汇票sola of exchange||sole of exchange )~Q$ tM`  
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远期汇票usance bill||bill at usance f[z#
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长期汇票long bill #de]b  
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短期汇票short bill X`22Hf4ct  
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逾期汇票overdue bill HezCRtxRcc  
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宽限日期days of grace & MAIm56~  
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电汇telegraphic transfer （T.T） YT-t$QyL  
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邮汇postal order||postal note （Am.）||post office order||money order ?.4u'Dkn=  
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本票promissory note （P/N） 94n,13  
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押汇负责书||押汇保证书letter of hypothecation rMI: zFS  
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副保||抵押品||付属担保物collateral security QK;A >]  
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担保书trust receipt||letter of indemnity rR."_Z2  
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承兑||认付acceptance 0C0iAp  
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单张承兑general acceptance '!Q[
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有条件承兑qualified acceptance Yj;$hV8j(  
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附条件认付conditional acceptance \<V{6#Q=  

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部分认付partial acceptance   m,Os$>{Ok