[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。   -ZSN0Xk  
会计报表statement of account @#N7M2/  
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往来帐目account current Nb !i_@m%s  
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现在往来帐||存款额current accout un~`|   
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销货帐account sales umq6X8K  
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共同计算帐项joint account %CvVu)tc  
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未决帐项outstanding account wL, -"  
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贷方帐项credit account||creditor account xxl|j$m  
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借方帐项debit account||debtor account 9U.
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应付帐||应付未付帐account payable u*=^>LD  
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应收帐||应收未收帐account receivable a $Ud"  
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新交易||新帐new account *aM7d>nG5  
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未决帐||老帐old account y6d!?M(0U  
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现金帐cash account XK/l1E3N  
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流水帐running account d1c+Ii%  
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暂记帐||未定帐suspense account :ZB.I(v  
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过期帐||延滞帐overdue account||pastdue account ;4b=/1M'  
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杂项帐户sundry account vI(LIfe;  
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详细帐单||明细表detail account +l)t5Mg\  
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呆帐bad account lv!
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会计项目title of account xL.m<XDL  
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会计薄||帐薄account-book U.~G{H`G,u  
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营业报告书||损益计算表account of budiness||business report w$iPFZC'  
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借贷细帐||交验帐account rendered k.54lNl  
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明细帐account stated eA]8M^  
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与…银行开立一户头to open an account with L|#0CRiN  
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与…银行建立交易to keep account with ;(}~m&p  
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继续记帐to keep account ~e,l2 <  
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与…有交易to have an account with `q^qe>'  
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作成会计帐||有往来帐项to make out an account with NA0Z~Ug>  
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清算||清理债务to make up an account vc3r [mT  
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清洁帐目||与…停止交易to close ones account with SzeY?04zj:  
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结帐to close an account C`qV+pV  
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清理未付款to ask an account||to demand an account J_yXL7d  
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结清差额to balance the account with (#85<|z  
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清算to settle an account||to liquidate an account||to square an account O.y ?q  
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审查帐目||监查帐目to audit an account &F7_0iAP(  
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检查帐目to examine an account %52x:qGa  
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转入A的帐户to charge the amount to As account (w"(RM~  
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以计帐方式付款to pay on account !L9]nO 'BL  
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代理某人||为某人on ones account||on account of one  )OQ<H.X  
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为自己计算||独立帐目on ones own account Tu}EAr  
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由某人收益并负风险on ones account and risk||for ones account and risk d2U?rw_  
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由某人负担for ones account||for account of one z9 #-  
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按某人指示||列入某人帐户by order and for account of one sy4Nm0m  
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列入5月份帐目for May account `Z{s,!z  
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编入某中帐项下to pass to the account of||to place to the account of =;I+:K  
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寄出清算书to send in an account||to send in render an account R/E6n &R  
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支票薄cheque book "8U=0a  
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支票陈票人cheque drawer eMV8`&c'  
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持票人cheque holder T9kc(i'  
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不记名支票cheque to bearer||bearer cheque gyh8  
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记名支票||认人支票cheque to order c1y+kvv  
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到期支票antedated cheque nr}Ols  
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未到期支票postdated cheque =i;T?*@  
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保付支票certified cheque B J  IN  
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未获兑现支票，退票returned cheque vW?/:  
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横线支票crossed cheque t6\--lk_  
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普通横线general crossing
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特别横线special crossing Odhr=Hs  
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空白支票blank cheque +|5O b  
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失效支票，过期支票stale cheque 6uUn  
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普通支票open cheque 8_S| 8RW(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount asLrXGGyT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y}|E)  
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支票换现金||兑现to cash a cheque I'p+9H$  
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清理票款to clear a cheque 5ddfdIp  
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保证兑现to certify a cheque Cx.##n0  
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填写支票数额to fill up a cheque \+l_H4\`K  
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支票上划线to cross a cheque g#7Q-n3^  
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开发支票to make out a cheque <o*b6m%  
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签发支票，开立支票to draw a cheque||to issue a cheque 9PV+Kr!c5I  
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透支支票to overdraw a cheque v2p0EOS  
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背书支票to endorse a cheque Di4GaKa/  
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请付票款||清付票款to pay a cheque||to honour a cheque %N`_g' r!  
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支票退票to dishonour a cheque M6^ \LtFt  
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拒付支票to refuse a cheque ~1twGG_;  
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拒付支票to stop payment of a cheque vf+z0df  
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提示要求付款to present for payment  (FaYagD  
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见票即付持票人payable to bearer vR2);ywX  
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支付指定人payable to order bu_@A^ys  
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已过期||无效out of date||stale xE^G*<mj:  
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请给出票人R/D||refer to drawer {#,5C H')  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fKqr$59>  
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文字与数字不一致words and figures differ N|2d9E  
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支票 kc P ZIP:  
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时间已过account closed -Pt E+R[A  
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更改处应加盖印章alterations require initials 6'/
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时间已过effects not cleared m?B=?;B9#  
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停止付款payment stopped ]w;t0Bk  
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支票毁损cheque mutilated lqL5V "2Y  
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汇款||寄钱to remit||to send money @#t<!-8d  
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寄票供取款||支票支付to send a cheque for payment Qu=b
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寄款人a remitter yLf
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收款人a remittee *kK +Nvt8s  
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国外汇票foreign Bill JJWPte/  
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国内汇票inland Bill M*3G  
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跟单汇票documentary bill F#<:ZByjJ@  
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空头汇票accommodation bill +, )k@OI  
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原始汇票original bill lN5PKsGl  
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改写||换新票据renewed bill _/>I-\xWA  

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即期汇票sight bill||bill on demand JC~sz^>p\  
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…days after date||…days after date…日后付款 "OI$PLK  
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…months after date||…months after date…月后付款 wAi7jCY%OY  
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见票后…日付款…days after sight||…days sight 6o6yx:  
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见票后…月付款…months after sight||…months sight ojBdUG\  
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同组票据set of bills ;rL1[qwk  
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单张汇票sola of exchange||sole of exchange H'!OEZ  
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远期汇票usance bill||bill at usance sXP
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长期汇票long bill Zi}h\R a  
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短期汇票short bill 4 j'rbbs/  
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逾期汇票overdue bill ;DZj.|Sj+  
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宽限日期days of grace lAA6tlc#C  
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电汇telegraphic transfer （T.T） %|JL=E}%|  
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邮汇postal order||postal note （Am.）||post office order||money order 4<1V  
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本票promissory note （P/N） jb/C\2U4)  
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押汇负责书||押汇保证书letter of hypothecation ]QHZ[C  
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副保||抵押品||付属担保物collateral security +Gy 9K  
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担保书trust receipt||letter of indemnity Imzh`SI,  
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承兑||认付acceptance 9w&CHg7D i  
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单张承兑general acceptance "[z/\l8O  
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有条件承兑qualified acceptance ,_7m<(/f  
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附条件认付conditional acceptance l)Dcw kIG  
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部分认付partial acceptance   j[$+DCO#|m