[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。   f*&JfP  
会计报表statement of account hAD
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往来帐目account current 4J$f @6  

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现在往来帐||存款额current accout d/zX
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销货帐account sales p. ~jo  
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共同计算帐项joint account dw}3B8]  
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未决帐项outstanding account }$c($  
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贷方帐项credit account||creditor account \$
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借方帐项debit account||debtor account / ;$ew~}  
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应付帐||应付未付帐account payable H#`?toS  
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应收帐||应收未收帐account receivable .7rsbZzs  
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新交易||新帐new account 1T?%i  
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未决帐||老帐old account P.J}\;S T  
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现金帐cash account Z|wDM^Lf  
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流水帐running account ? D'-{/<4  
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暂记帐||未定帐suspense account hlEvL  
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过期帐||延滞帐overdue account||pastdue account %.Y`X(g6/  
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杂项帐户sundry account <#`L&w.  
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详细帐单||明细表detail account /n=/WGl  
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呆帐bad account |Dli6K
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会计项目title of account hNfL /^w  
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会计薄||帐薄account-book .kV/0!q?  
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营业报告书||损益计算表account of budiness||business report d7Z\  
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借贷细帐||交验帐account rendered nMqU6X>P!  
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明细帐account stated Ft7l/  
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与…银行开立一户头to open an account with O,PHAwVG%L  
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与…银行建立交易to keep account with hw1s^:|+2  
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继续记帐to keep account O1PdM52  
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与…有交易to have an account with Oi RqqD  
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作成会计帐||有往来帐项to make out an account with X9>ujgK   
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清算||清理债务to make up an account XT\;2etVL  
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清洁帐目||与…停止交易to close ones account with 1E(pJu'K  
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结帐to close an account BF Y~::<b  
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清理未付款to ask an account||to demand an account mcvTz, ;=  
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结清差额to balance the account with i e)Qsw@  
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清算to settle an account||to liquidate an account||to square an account drH!?0Dpg  
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审查帐目||监查帐目to audit an account Ofn:<d
  
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检查帐目to examine an account ~"(1~7_  
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转入A的帐户to charge the amount to As account Mcf
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以计帐方式付款to pay on account "5@Y\L  
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代理某人||为某人on ones account||on account of one Cnc77EUD  
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为自己计算||独立帐目on ones own account CnO$xE|{  
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由某人收益并负风险on ones account and risk||for ones account and risk thOCzGJ$  
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由某人负担for ones account||for account of one U5Rzfm4  
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按某人指示||列入某人帐户by order and for account of one p<Zf,F}  
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列入5月份帐目for May account DD;PmIW  
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编入某中帐项下to pass to the account of||to place to the account of 18a6i^7  
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寄出清算书to send in an account||to send in render an account Oi7|R7NE  
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支票薄cheque book UUX _x?BD  
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支票陈票人cheque drawer w W-GBY3  
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持票人cheque holder WC}mt%H*O  
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不记名支票cheque to bearer||bearer cheque b@nbXm]Z  
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记名支票||认人支票cheque to order ,v(G2`Z  
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到期支票antedated cheque MwXgaSV  
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未到期支票postdated cheque cND2(<jx:  
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保付支票certified cheque 0A\o8T.12  
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未获兑现支票，退票returned cheque %/s:G )  
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横线支票crossed cheque >L)Xyq  
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普通横线general crossing kVZ>Dc2M  

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特别横线special crossing oQFpIX;\m  
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空白支票blank cheque GiI2nHZc  
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失效支票，过期支票stale cheque Uo5l =\  
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普通支票open cheque l\jf]BHX'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Jc:*X4-'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \<a(@#E*~  
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支票换现金||兑现to cash a cheque &-s!ko4z  
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清理票款to clear a cheque 2Pasmh  
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保证兑现to certify a cheque d*7 Tjs{\  
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填写支票数额to fill up a cheque 6ZR'1_i6i=  
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支票上划线to cross a cheque KPs5? X  
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开发支票to make out a cheque Z~9\7QJn  
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签发支票，开立支票to draw a cheque||to issue a cheque W,}HQ  
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透支支票to overdraw a cheque #xNLr   
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背书支票to endorse a cheque o
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请付票款||清付票款to pay a cheque||to honour a cheque #-+!t<\  
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支票退票to dishonour a cheque YJ'h=!p}G  
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拒付支票to refuse a cheque `Jq ?+W  
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拒付支票to stop payment of a cheque S ])Ap'E  
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提示要求付款to present for payment IX7<  
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见票即付持票人payable to bearer z)='MKrEt-  
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支付指定人payable to order cor? #  
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已过期||无效out of date||stale o$FqMRep  
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请给出票人R/D||refer to drawer 0K <@?cI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?g+0S@{i $  
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文字与数字不一致words and figures differ HaXlc8  
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支票 aT$q1!U`j2  
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时间已过account closed /-Y*V*E  
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更改处应加盖印章alterations require initials E}sjl  
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时间已过effects not cleared xWWfts1t  
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停止付款payment stopped P
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支票毁损cheque mutilated rT9
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汇款||寄钱to remit||to send money g VjI1{WTK  
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寄票供取款||支票支付to send a cheque for payment ~n9BN'@x  
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寄款人a remitter z6 2gF|Uj  
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收款人a remittee UhQ[|c  
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国外汇票foreign Bill ${Cb1|g>j  
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国内汇票inland Bill %S
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跟单汇票documentary bill ~`)`Ip  
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空头汇票accommodation bill rZ5vey  
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原始汇票original bill U/'"w v1y  
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改写||换新票据renewed bill ZlD\)6 dZ  
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即期汇票sight bill||bill on demand 17g\XC@ Cl  
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…days after date||…days after date…日后付款 (8DJ
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…months after date||…months after date…月后付款 EfHo1Yn&  
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见票后…日付款…days after sight||…days sight (XW\4msB)I  
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见票后…月付款…months after sight||…months sight B1dVHz#  
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同组票据set of bills j9"uxw@  
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单张汇票sola of exchange||sole of exchange BoQLjS{kN  
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远期汇票usance bill||bill at usance !$&k@#v:  
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长期汇票long bill On x[ }x  
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短期汇票short bill h
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逾期汇票overdue bill 2R9AYI  
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宽限日期days of grace r
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电汇telegraphic transfer （T.T） =!}n .  
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邮汇postal order||postal note （Am.）||post office order||money order Ky"]L~8$  
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本票promissory note （P/N） Yrl
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押汇负责书||押汇保证书letter of hypothecation F3BWi[Xh  
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副保||抵押品||付属担保物collateral security n-X;JYQW  
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担保书trust receipt||letter of indemnity 0 #*M'C#  
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承兑||认付acceptance ;F>$\"aG  
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单张承兑general acceptance D@jG+k-Lm  
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有条件承兑qualified acceptance |%wgux`z  
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附条件认付conditional acceptance syuW>Z8s
  
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部分认付partial acceptance   (_: k s