[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。   bNqjjg  
会计报表statement of account pdE=9l'  
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往来帐目account current md<%Z4+  
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现在往来帐||存款额current accout d(h`bOjI  
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销货帐account sales W$,c]/u|  
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共同计算帐项joint account 65MR(+3  
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未决帐项outstanding account lqu1H&  
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贷方帐项credit account||creditor account 3EAu#c@q"  
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借方帐项debit account||debtor account KO:o GUR  
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应付帐||应付未付帐account payable pi+m`O   
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应收帐||应收未收帐account receivable 7IjFSN >  
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新交易||新帐new account ^c
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未决帐||老帐old account |odl~juU  
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现金帐cash account =3Y?U*d  
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流水帐running account ,+%$vV .g\  
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暂记帐||未定帐suspense account aw {?UvL&  
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过期帐||延滞帐overdue account||pastdue account oj[Wzeg%  
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杂项帐户sundry account g&#.zJ[-  
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详细帐单||明细表detail account 0k0y'1SL  
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呆帐bad account rhsSV3iM  
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会计项目title of account A#\NVN8sk  
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会计薄||帐薄account-book a$l  
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营业报告书||损益计算表account of budiness||business report &+u) +<&;(  
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借贷细帐||交验帐account rendered TG~:Cmc  
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明细帐account stated RHZ5f0b4L  
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与…银行开立一户头to open an account with 9s8B>(L  
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与…银行建立交易to keep account with VPx"l5\  
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继续记帐to keep account &9g4/c-?$  
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与…有交易to have an account with @kw#\%Uz  
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作成会计帐||有往来帐项to make out an account with !/^i\)j>](  
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清算||清理债务to make up an account fgVeB;k|  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account ^tc2?T  
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清理未付款to ask an account||to demand an account ]:m>pI*z.  
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结清差额to balance the account with 0vbiq  
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清算to settle an account||to liquidate an account||to square an account !g{9]"Z1T  
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审查帐目||监查帐目to audit an account HQl
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检查帐目to examine an account b<o Uy  
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转入A的帐户to charge the amount to As account :a3 +f5  
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以计帐方式付款to pay on account Blv!%es  
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代理某人||为某人on ones account||on account of one v ).V&":  
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为自己计算||独立帐目on ones own account U%oh?g  
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由某人收益并负风险on ones account and risk||for ones account and risk %%
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由某人负担for ones account||for account of one pUtd_8  
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按某人指示||列入某人帐户by order and for account of one 0?kaXD  
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列入5月份帐目for May account H}G=%j0  
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编入某中帐项下to pass to the account of||to place to the account of Pp-\#WJ  
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寄出清算书to send in an account||to send in render an account 5)X;q-  
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支票薄cheque book +-_71rJc.  
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支票陈票人cheque drawer O^fg~g X  
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持票人cheque holder CNwYQe-i  
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不记名支票cheque to bearer||bearer cheque hjCFN1 #Sa  
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记名支票||认人支票cheque to order RQ?T~ASs  
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到期支票antedated cheque <~aQ_l  
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未到期支票postdated cheque |ocIp/$  
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保付支票certified cheque En@] xvE  
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未获兑现支票，退票returned cheque f.f5f%lO~  
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横线支票crossed cheque ]TTX<R ZLr  
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普通横线general crossing At5:X*vD  
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特别横线special crossing tPO\e]  
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空白支票blank cheque `Pj7O/!)#!  
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失效支票，过期支票stale cheque jRz2l`~7#  
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普通支票open cheque KZ ezA4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1j*I`xZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zUn> )#ZC  
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支票换现金||兑现to cash a cheque 5qco4@8  
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清理票款to clear a cheque }G&#pw2  
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保证兑现to certify a cheque ~CRr)(M  
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填写支票数额to fill up a cheque +3e(psdg  
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支票上划线to cross a cheque x8p#WB  
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开发支票to make out a cheque <FH3ePz  
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签发支票，开立支票to draw a cheque||to issue a cheque ]sO})  
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透支支票to overdraw a cheque @Z!leyam  
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背书支票to endorse a cheque b@N|sXt&C  
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请付票款||清付票款to pay a cheque||to honour a cheque U;Hu:q*  
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支票退票to dishonour a cheque Z5Ao3O@  
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拒付支票to refuse a cheque .CI]8O"3y  
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拒付支票to stop payment of a cheque 133lIX+(k  
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提示要求付款to present for payment xN2M|E]  
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见票即付持票人payable to bearer *ok89ad  
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支付指定人payable to order u 8U>R=M  
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已过期||无效out of date||stale n5UcivyX  
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请给出票人R/D||refer to drawer Q(AOKp,F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h'UWf"d  
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文字与数字不一致words and figures differ -K }@Gp  
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时间已过account closed E_WiQ?p   
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更改处应加盖印章alterations require initials }M'\s  
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时间已过effects not cleared _sZ/tU@_-K  
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停止付款payment stopped Vl^jTX5N  
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支票毁损cheque mutilated zRvYN  
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汇款||寄钱to remit||to send money ;1{S"UY  
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寄票供取款||支票支付to send a cheque for payment Ta /G  
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寄款人a remitter F;q I^{m2  
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收款人a remittee ml?+JbLg0  
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国外汇票foreign Bill [>"qOFCr#:  
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国内汇票inland Bill 5^* d4[&+  
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跟单汇票documentary bill hCr7%`  
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空头汇票accommodation bill []LNNO],X  
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原始汇票original bill .P,\69g~A  
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改写||换新票据renewed bill ?]3`WJOj  
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即期汇票sight bill||bill on demand Y=}b/[s6;  
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…days after date||…days after date…日后付款 <'GI<Hc  
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…months after date||…months after date…月后付款 S4?ssI  

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见票后…日付款…days after sight||…days sight O 6A:0yM4  
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见票后…月付款…months after sight||…months sight ]Ff&zBJ  
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同组票据set of bills {W0]0_mI(  
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单张汇票sola of exchange||sole of exchange Z,u:g c+*  
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远期汇票usance bill||bill at usance ,"}'NH@  
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长期汇票long bill ?,s{M^sj^  
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短期汇票short bill tk, HvE  
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逾期汇票overdue bill 0n3O;=[aV  
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宽限日期days of grace d~[>%&  
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电汇telegraphic transfer （T.T） ?rHc%H  
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邮汇postal order||postal note （Am.）||post office order||money order ]CHMkuP[k  
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本票promissory note （P/N） ][_:{ N/  
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押汇负责书||押汇保证书letter of hypothecation ew"[]eZ:ut  
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副保||抵押品||付属担保物collateral security VSP[G ,J.  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance ;N4mR6  
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单张承兑general acceptance Q2k\8i  
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有条件承兑qualified acceptance @o>2:D1G  
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附条件认付conditional acceptance 'MC)%N,  
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部分认付partial acceptance   [9$>N