[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。   Yyf8B  
会计报表statement of account K7|BXGL8r8  
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往来帐目account current I?gbu@o  
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现在往来帐||存款额current accout R"jX9~3Ln  
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销货帐account sales :7'anj  
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共同计算帐项joint account rLVS#M#&e>  
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未决帐项outstanding account (sY?"(~j?T  
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贷方帐项credit account||creditor account UhNeY{6  
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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 6:Ra3!V"v  
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应收帐||应收未收帐account receivable wJ i
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新交易||新帐new account 7tJPjp4l  
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未决帐||老帐old account S7@.s`_{w  
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现金帐cash account CtS*"c,j  
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流水帐running account *G^QS"%  
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暂记帐||未定帐suspense account L"9,
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过期帐||延滞帐overdue account||pastdue account <rNCb;  
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杂项帐户sundry account 7YrX3Hx8  
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详细帐单||明细表detail account W&qE_r  
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呆帐bad account a!vF;J-Zqa  
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会计项目title of account =y.?=`"  
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会计薄||帐薄account-book Yjx*hv&?  
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营业报告书||损益计算表account of budiness||business report W6:ei.d+NS  
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借贷细帐||交验帐account rendered Fg;V6s/>ts  
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明细帐account stated J=Q?_$xb}  
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与…银行开立一户头to open an account with  _8]h
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与…银行建立交易to keep account with x=]PE}<E  
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继续记帐to keep account NFxs4:] RT  
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与…有交易to have an account with 33/aYy  
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作成会计帐||有往来帐项to make out an account with [(Jj@HlP6T  
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清算||清理债务to make up an account p:g`K#[F  
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清洁帐目||与…停止交易to close ones account with .@7J8FS*  
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结帐to close an account iobL6SUZ  
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清理未付款to ask an account||to demand an account \=kre+g  
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结清差额to balance the account with ^Md
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清算to settle an account||to liquidate an account||to square an account D'dE!CAUs  
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审查帐目||监查帐目to audit an account y(I_ 6+B^  
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检查帐目to examine an account <4
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转入A的帐户to charge the amount to As account iti~RV,  
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以计帐方式付款to pay on account 2<Vw :+,  
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代理某人||为某人on ones account||on account of one !^o(?1  
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为自己计算||独立帐目on ones own account H(eGqVAq,  
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由某人收益并负风险on ones account and risk||for ones account and risk aWp9K+4R$/  
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由某人负担for ones account||for account of one F4!,8)}  
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按某人指示||列入某人帐户by order and for account of one sd (I@ &y  
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列入5月份帐目for May account x~7_`=}rO  
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编入某中帐项下to pass to the account of||to place to the account of 'rT@ r:6fn  
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寄出清算书to send in an account||to send in render an account s_(%1/{  
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支票薄cheque book "82<}D^;  
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支票陈票人cheque drawer 9*?H/iN@p?  
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持票人cheque holder 2>s@2=A q  
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不记名支票cheque to bearer||bearer cheque X%S9H^9  
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记名支票||认人支票cheque to order (7P{k< 5  
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到期支票antedated cheque R:*I>cRs  
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未到期支票postdated cheque Zi+>#kDV  
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保付支票certified cheque Dh*>361y-  
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未获兑现支票，退票returned cheque Ji7%=_@'-#  
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横线支票crossed cheque "%+C@>`(  
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普通横线general crossing jWb;Xk4  
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特别横线special crossing oB27Y&nO  
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空白支票blank cheque GgH=w`;_  
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失效支票，过期支票stale cheque =K#D^c~  
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普通支票open cheque [((P,v*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sygAEL;.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |$ `LsA.  
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支票换现金||兑现to cash a cheque e:IUO1#  
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清理票款to clear a cheque \H+/D &M  
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保证兑现to certify a cheque C |c'V-f  
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填写支票数额to fill up a cheque i '|rx2]e  
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支票上划线to cross a cheque W[ A;VOj0$  
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开发支票to make out a cheque P6*IR|  
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签发支票，开立支票to draw a cheque||to issue a cheque T1?fC)  
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透支支票to overdraw a cheque 8 C4DOz|  
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背书支票to endorse a cheque QkUq%}_0  
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请付票款||清付票款to pay a cheque||to honour a cheque s2)a8<  
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支票退票to dishonour a cheque =Y>_b 2  
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拒付支票to refuse a cheque l'HrU 1_7Y  
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拒付支票to stop payment of a cheque ^yg`U(  
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提示要求付款to present for payment poj@G{  
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见票即付持票人payable to bearer Z?|\0GR+`5  
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支付指定人payable to order _]H$rf,Rc  
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已过期||无效out of date||stale 8xzEbRNJ)  
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请给出票人R/D||refer to drawer qwJe
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?kvkkycI  
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文字与数字不一致words and figures differ k ]C+
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支票 j*aN_UTr3  
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时间已过account closed {` Bgxej f  
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更改处应加盖印章alterations require initials Ex^|[iV  
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时间已过effects not cleared 9NLO{kN  
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停止付款payment stopped 3Qmok@4e)  
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支票毁损cheque mutilated Q| > \{M  
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汇款||寄钱to remit||to send money 1HK5OT&  
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寄票供取款||支票支付to send a cheque for payment E`%Ewt$Z  
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寄款人a remitter K| #%u2C  
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收款人a remittee &A>Hq/Y  
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国外汇票foreign Bill qYLOq`<f  
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国内汇票inland Bill vB(tpki|  
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跟单汇票documentary bill biFy*+|  
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空头汇票accommodation bill 513{oM:  
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原始汇票original bill !X721lNP  
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改写||换新票据renewed bill CbTYt6DC  
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即期汇票sight bill||bill on demand n`<Y hV  
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…days after date||…days after date…日后付款 F.ml]k&(m  
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…months after date||…months after date…月后付款 >]uV  
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见票后…日付款…days after sight||…days sight kx=.K'd5H  
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见票后…月付款…months after sight||…months sight NU>={9!  
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同组票据set of bills o>lk+Q#L @  
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单张汇票sola of exchange||sole of exchange u2crL5^z2)  
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远期汇票usance bill||bill at usance mZLrU<)Y  
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长期汇票long bill \d~sU,L;]  
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短期汇票short bill tNf?pV77  
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逾期汇票overdue bill $*EK v'g[n  
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宽限日期days of grace _ZUtQ49  
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电汇telegraphic transfer （T.T） m,UMb#7Y  
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邮汇postal order||postal note （Am.）||post office order||money order E#'JYz@  
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本票promissory note （P/N） EXt?xiha?  
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押汇负责书||押汇保证书letter of hypothecation \ZSZ(p#1  
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副保||抵押品||付属担保物collateral security K/)*P4C-  
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担保书trust receipt||letter of indemnity p(B> N!:  
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承兑||认付acceptance XN+~g.0  
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单张承兑general acceptance C*O648yz[  

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有条件承兑qualified acceptance 9ure:Dko(Y  
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附条件认付conditional acceptance sfLH[Q?  
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部分认付partial acceptance   gWlv;oq