[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。   { Y|h;@j$  
会计报表statement of account iv?'&IU
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往来帐目account current h.%VWsAO7  
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现在往来帐||存款额current accout si/F\NDT
 
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销货帐account sales z<+".sD'  
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共同计算帐项joint account ?f1%)]>   
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未决帐项outstanding account ,YSQog  
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贷方帐项credit account||creditor account -]Z!_[MlDF  
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借方帐项debit account||debtor account U#-&%|b$  
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应付帐||应付未付帐account payable ynw^nmM  
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应收帐||应收未收帐account receivable iEr|?,  
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新交易||新帐new account BNyDEFd  
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未决帐||老帐old account RL~\/#  
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现金帐cash account VDPqI+z  
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流水帐running account 5>j,P   
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暂记帐||未定帐suspense account pP{b!1  

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过期帐||延滞帐overdue account||pastdue account , PJl32  
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杂项帐户sundry account k/H<UW?Z]  
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详细帐单||明细表detail account [mw# a9  
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呆帐bad account Kl(}s{YFn.  
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会计项目title of account RZOk.~[v  
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会计薄||帐薄account-book Qyt6+xL  
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营业报告书||损益计算表account of budiness||business report qbqJ1^!6R  
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借贷细帐||交验帐account rendered 5kC#uk  
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明细帐account stated 3AWB Y.  
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与…银行开立一户头to open an account with J)' 6 z  
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与…银行建立交易to keep account with ~+CNED0z+  
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继续记帐to keep account ip1jY!   
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与…有交易to have an account with eRVu/TY   
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作成会计帐||有往来帐项to make out an account with 35&&*$Jm  
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清算||清理债务to make up an account Bm~>w`1wK  
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清洁帐目||与…停止交易to close ones account with ORfA] I-u  
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结帐to close an account rWbL_1Eq  
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清理未付款to ask an account||to demand an account ]'M4Unu#@  
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结清差额to balance the account with %>JqwMK  
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清算to settle an account||to liquidate an account||to square an account [X~HUk??  
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审查帐目||监查帐目to audit an account q=[0`--cd  
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检查帐目to examine an account lzwr]J%|?  
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转入A的帐户to charge the amount to As account ryPz?Aw(4  
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以计帐方式付款to pay on account -2Ub'*qK  

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代理某人||为某人on ones account||on account of one F]~`57  
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为自己计算||独立帐目on ones own account gbSZ- ej  
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由某人收益并负风险on ones account and risk||for ones account and risk KH[%HN5v  

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由某人负担for ones account||for account of one <M 7WWtmx  
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按某人指示||列入某人帐户by order and for account of one Q+uYr-
  
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列入5月份帐目for May account Nf3Kz#!B  
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编入某中帐项下to pass to the account of||to place to the account of lRentNg0b  
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寄出清算书to send in an account||to send in render an account kw1PIuz4&  
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支票薄cheque book 9ft7  
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支票陈票人cheque drawer -3bl!9h^  
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持票人cheque holder Z7Mc.[C  
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不记名支票cheque to bearer||bearer cheque wUl}x)xo  
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记名支票||认人支票cheque to order 3hb1^HNT  
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到期支票antedated cheque 'w!Hjq]$  
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未到期支票postdated cheque '{Iv?gh"  
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保付支票certified cheque qhiQ!fMQ  
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未获兑现支票，退票returned cheque ?%;)> :3N  
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横线支票crossed cheque `2Ff2D^ ?  
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普通横线general crossing ;^t<LhN:  
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特别横线special crossing PNc^)|4^Q  
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空白支票blank cheque 3 uhwoE  
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失效支票，过期支票stale cheque k}Ahvlq)  
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普通支票open cheque rhwY5FD?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IP/ zFbc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i wQ'=M  
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支票换现金||兑现to cash a cheque X^r HugQ  
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清理票款to clear a cheque ]X;Ty\UD&  
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保证兑现to certify a cheque T6%*t#8r  
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填写支票数额to fill up a cheque gO1`zP!9Z  
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支票上划线to cross a cheque K/ I3r_  
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开发支票to make out a cheque B&+V%~/  
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签发支票，开立支票to draw a cheque||to issue a cheque p4bQCI  
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透支支票to overdraw a cheque u&mB;:&  
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背书支票to endorse a cheque 6Z\[{S];  
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请付票款||清付票款to pay a cheque||to honour a cheque ,H'O`oV!1E  
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支票退票to dishonour a cheque 'dDd9  
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拒付支票to refuse a cheque %19TJn%J$  
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拒付支票to stop payment of a cheque s,\!@[N  
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提示要求付款to present for payment =iB0ak  
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见票即付持票人payable to bearer o6P)IZ1  
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支付指定人payable to order Qb!9QlW  
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已过期||无效out of date||stale |
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请给出票人R/D||refer to drawer 8j. 9Sk/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds />S=Y"a/7  
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文字与数字不一致words and figures differ ~9#\+[ d_  
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支票 $&M"Ji  
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时间已过account closed 6Daz1Pxd+  
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更改处应加盖印章alterations require initials |d?0ZA:z  
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时间已过effects not cleared $/ew'h9q  
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停止付款payment stopped <ppM
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支票毁损cheque mutilated 7 [N1Vr(1  
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汇款||寄钱to remit||to send money :jKDM  
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寄票供取款||支票支付to send a cheque for payment ^$c+r%9k  
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寄款人a remitter 3yn>9qt  
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收款人a remittee p@!{Sh  
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国外汇票foreign Bill */ fmy|#   
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国内汇票inland Bill RI9&KS  
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跟单汇票documentary bill q'9u8b  
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空头汇票accommodation bill J@ZIW%5  
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原始汇票original bill "u:5  
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改写||换新票据renewed bill 77?/e^K\S  
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即期汇票sight bill||bill on demand 1S .~Vh0Q,  
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…days after date||…days after date…日后付款 w;+x g  
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…months after date||…months after date…月后付款 If[4]-dq  
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见票后…日付款…days after sight||…days sight c&4EO|  
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见票后…月付款…months after sight||…months sight b?S,%  
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同组票据set of bills &5k$v^W5  
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单张汇票sola of exchange||sole of exchange lsJl+%&8  
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远期汇票usance bill||bill at usance |qe[`x; %  
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长期汇票long bill /Mq9~oC  
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短期汇票short bill 2;&K*>g&.  
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逾期汇票overdue bill Z9S5rPHEL  
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宽限日期days of grace (^),G -]  
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电汇telegraphic transfer （T.T） 04 o>POR  
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邮汇postal order||postal note （Am.）||post office order||money order r1pj-   
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本票promissory note （P/N） kh7RQbNY<I  
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押汇负责书||押汇保证书letter of hypothecation As}3VBd  
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副保||抵押品||付属担保物collateral security Ka4KsJN  
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担保书trust receipt||letter of indemnity z*oeho  
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承兑||认付acceptance dp|VQWCq  
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单张承兑general acceptance xU6rZCqE  
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有条件承兑qualified acceptance |XrGf2P9u  
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附条件认付conditional acceptance N{}o* K  
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部分认付partial acceptance   J/k4CV*li(