[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。   G "!v)o  
会计报表statement of account 9_,f)2)~W  
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往来帐目account current iK+Vla`}  
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现在往来帐||存款额current accout <VQ)}HW;k  
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销货帐account sales u"m(a:jQ  
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共同计算帐项joint account >T c\~l  
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未决帐项outstanding account F?05+  
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贷方帐项credit account||creditor account y1T(R#  
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借方帐项debit account||debtor account -W<
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应付帐||应付未付帐account payable Ox&G  [  
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应收帐||应收未收帐account receivable ,Kl?-W@  
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新交易||新帐new account )RvX }y-  
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未决帐||老帐old account /]5*;kO`  
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现金帐cash account kaB4[u  
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流水帐running account J-,ocO  
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暂记帐||未定帐suspense account  16~E  
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过期帐||延滞帐overdue account||pastdue account ,>S 7c  
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杂项帐户sundry account M?%x=q\<  
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详细帐单||明细表detail account lYJSg70P  
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呆帐bad account 1VlU'qY  
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会计项目title of account o#,^
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会计薄||帐薄account-book @:9Gs!!  
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营业报告书||损益计算表account of budiness||business report 4$pV;xV  
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借贷细帐||交验帐account rendered , i5_4  
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明细帐account stated -m%`Di!E  
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与…银行开立一户头to open an account with N8dxgh!,  
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与…银行建立交易to keep account with nO
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继续记帐to keep account $0E+8xE  
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与…有交易to have an account with o6k#neB>=.  
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作成会计帐||有往来帐项to make out an account with 0\= du  
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清算||清理债务to make up an account SXm%X(JU  
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清洁帐目||与…停止交易to close ones account with WR"D7{>tw  
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结帐to close an account tTLg;YjN  
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清理未付款to ask an account||to demand an account qq| 5[I.?  
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结清差额to balance the account with 3 !@  
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清算to settle an account||to liquidate an account||to square an account :CyHo6o9  
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审查帐目||监查帐目to audit an account 50^ux:Uv+N  
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检查帐目to examine an account l M6pYYEq=  
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转入A的帐户to charge the amount to As account tJ\ $
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以计帐方式付款to pay on account ^,>w`8  
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代理某人||为某人on ones account||on account of one zR"cj  
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为自己计算||独立帐目on ones own account 2B ]q1>a!  
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由某人收益并负风险on ones account and risk||for ones account and risk 52 w@.]  
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由某人负担for ones account||for account of one gq7tSkH@  
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按某人指示||列入某人帐户by order and for account of one (%my:\>l  
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列入5月份帐目for May account T8XrmR&?PX  
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编入某中帐项下to pass to the account of||to place to the account of J2bvHxb Rd  
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寄出清算书to send in an account||to send in render an account 2}hJe+#v  
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支票薄cheque book
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支票陈票人cheque drawer y>I2}P  
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持票人cheque holder LOh2eZ"
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不记名支票cheque to bearer||bearer cheque K d&/9<{>  
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记名支票||认人支票cheque to order VoU8I ~  
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到期支票antedated cheque ~iL^KeAp   
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未到期支票postdated cheque aJu&h2G  
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保付支票certified cheque "Ep"$d  
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未获兑现支票，退票returned cheque -n
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横线支票crossed cheque 8z=# 0+0  
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普通横线general crossing m1$tf ^  
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特别横线special crossing eqx }]#  
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空白支票blank cheque D,#UJPyg  
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失效支票，过期支票stale cheque q lc@$  
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普通支票open cheque Qqm?%7A1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T{dQ4 c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H& |/|\8F  
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支票换现金||兑现to cash a cheque MN?aPpr>  
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清理票款to clear a cheque )Sn0Y B  
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保证兑现to certify a cheque X[BP0:`t  
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填写支票数额to fill up a cheque DbGS]k<$  
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支票上划线to cross a cheque "O34 E?ql.  
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开发支票to make out a cheque TgiZ % G  
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签发支票，开立支票to draw a cheque||to issue a cheque  4'QX1
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透支支票to overdraw a cheque * %D_\0;  
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背书支票to endorse a cheque N/tcW  
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请付票款||清付票款to pay a cheque||to honour a cheque 0'o[2,  
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支票退票to dishonour a cheque :\^b6"}8  
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拒付支票to refuse a cheque |=0vgwd"S  
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拒付支票to stop payment of a cheque Bsa;,  
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提示要求付款to present for payment $_S-R 3L\  
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见票即付持票人payable to bearer {o~TbnC  
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支付指定人payable to order %9cT#9!7  
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已过期||无效out of date||stale y8YsS4E^Q  
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请给出票人R/D||refer to drawer l8G1N[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _y4O2n[e  
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文字与数字不一致words and figures differ |y^=(|eM  
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支票 SCfp5W7~  
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时间已过account closed /ZyMD(_J  
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更改处应加盖印章alterations require initials sFM$O232  

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时间已过effects not cleared 4x6n,:;  
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停止付款payment stopped 4'z)J1M  
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支票毁损cheque mutilated x*H#?.E  
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汇款||寄钱to remit||to send money TVNgj.`+u!  
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寄票供取款||支票支付to send a cheque for payment > -OOU  
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寄款人a remitter q;,lv3I  
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收款人a remittee hdDT'+  
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国外汇票foreign Bill US$$ADq  
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国内汇票inland Bill @ZU$W9g  
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跟单汇票documentary bill zjA]Tr  
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空头汇票accommodation bill Wu 0:X*>}p  
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原始汇票original bill XHU$&t`7>g  
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改写||换新票据renewed bill ,40OCd!  
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即期汇票sight bill||bill on demand $Wj= V  
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…days after date||…days after date…日后付款 .yy-jf/  
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…months after date||…months after date…月后付款 $ztsbV}  
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见票后…日付款…days after sight||…days sight KZjh<sjX|  
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见票后…月付款…months after sight||…months sight ^;_~mq.  
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同组票据set of bills ^ 0.8-RT  
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单张汇票sola of exchange||sole of exchange ,Iyc0  
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远期汇票usance bill||bill at usance R->x_9y-
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长期汇票long bill *Y(59J2  
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短期汇票short bill 8b?nr;@  
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逾期汇票overdue bill 6X @z(EEL  
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宽限日期days of grace 2uEI@B  
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电汇telegraphic transfer （T.T） DKS1Sm6d0  
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邮汇postal order||postal note （Am.）||post office order||money order ;$
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本票promissory note （P/N） U:*rlA@_.  
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押汇负责书||押汇保证书letter of hypothecation t5E$u(&+'B  
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副保||抵押品||付属担保物collateral security c \??kQH  
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担保书trust receipt||letter of indemnity :Hq%y/  
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承兑||认付acceptance "9xJ},:-  
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单张承兑general acceptance Ze%S<xT!O  
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有条件承兑qualified acceptance 1#N`elm  
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附条件认付conditional acceptance -Cvd3%Jje  
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部分认付partial acceptance   M%:\ry4: