[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:u3fL  
会计报表statement of account 6(=>!+xpRr  
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往来帐目account current !U[/P6 +0  
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现在往来帐||存款额current accout nA4PY]  
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销货帐account sales FhJtiw@  
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共同计算帐项joint account H9+[T3b  
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未决帐项outstanding account 4uy:sCm
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贷方帐项credit account||creditor account ({!S!k  
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借方帐项debit account||debtor account )Rc  
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应付帐||应付未付帐account payable P+<4w  
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应收帐||应收未收帐account receivable h,@tfd U^  
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新交易||新帐new account ';zS0Yk  
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未决帐||老帐old account !$pnE:K  
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现金帐cash account (MzThGJK_  
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流水帐running account apwA  
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暂记帐||未定帐suspense account I''X\/|  
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过期帐||延滞帐overdue account||pastdue account 3DOc,}nI~@  
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杂项帐户sundry account mt\pndTy7!  
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详细帐单||明细表detail account AsO)BeUD  
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呆帐bad account CF]#0*MI  
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会计项目title of account jhB+ ]  
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会计薄||帐薄account-book f{+X0Oj  
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营业报告书||损益计算表account of budiness||business report T)mh  
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借贷细帐||交验帐account rendered TGzs|-  
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明细帐account stated +^3 *Y"6Z  
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与…银行开立一户头to open an account with eb7~\|9l1i  
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与…银行建立交易to keep account with qhOV>j,d  
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继续记帐to keep account 2o1 RJk9  
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与…有交易to have an account with Y 016Xg5  
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作成会计帐||有往来帐项to make out an account with -XWlmw*i(g  
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清算||清理债务to make up an account ..yLtqos  
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清洁帐目||与…停止交易to close ones account with HfA@tZ5q|U  
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结帐to close an account 7r$'2">K(  
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清理未付款to ask an account||to demand an account d5 U+]g  
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结清差额to balance the account with LAv!s/O$=  
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清算to settle an account||to liquidate an account||to square an account *!L  it:H  
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审查帐目||监查帐目to audit an account xkmqf7w  

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检查帐目to examine an account THz=_
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转入A的帐户to charge the amount to As account U-lN-/=l6  
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以计帐方式付款to pay on account Oh/2$72  
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代理某人||为某人on ones account||on account of one d/&~IR  
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为自己计算||独立帐目on ones own account Ah1fcXED  
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由某人收益并负风险on ones account and risk||for ones account and risk .lIkJQ3d  
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由某人负担for ones account||for account of one E>3(ff&  
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按某人指示||列入某人帐户by order and for account of one : /941?%M  
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列入5月份帐目for May account =r1@?x  
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编入某中帐项下to pass to the account of||to place to the account of GV(@(bI*  
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寄出清算书to send in an account||to send in render an account L>1i~c&V  
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支票薄cheque book Fi_JF;  
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支票陈票人cheque drawer MW$ X4<*KD  
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持票人cheque holder :q,tmk h  
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不记名支票cheque to bearer||bearer cheque W#@Mx  
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记名支票||认人支票cheque to order 94CHxv  
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到期支票antedated cheque b\9MM  
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未到期支票postdated cheque xb22:  
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保付支票certified cheque pX LXkF?  
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未获兑现支票，退票returned cheque j+6`nN7L  
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横线支票crossed cheque XKQ\Ts2<k  
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普通横线general crossing =`W#R  
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特别横线special crossing $z[r(a^a  
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空白支票blank cheque t*dd/a  
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失效支票，过期支票stale cheque kBr?Q  
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普通支票open cheque y??^[ sB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gl>%ADOB@  

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支票换现金||兑现to cash a cheque RM6*c .  
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清理票款to clear a cheque ;tG@ 6  
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保证兑现to certify a cheque F|! i b5  
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填写支票数额to fill up a cheque .X;DI<K  
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支票上划线to cross a cheque y|2y!&o,!  
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开发支票to make out a cheque ;q&2$Mb  
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签发支票，开立支票to draw a cheque||to issue a cheque t~kh?u
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透支支票to overdraw a cheque k r ga!,I  
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背书支票to endorse a cheque n?}7vz;  
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请付票款||清付票款to pay a cheque||to honour a cheque DTo P|P  
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支票退票to dishonour a cheque vTq [Xe"  
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拒付支票to refuse a cheque 2f0qfF  
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拒付支票to stop payment of a cheque K %.>o  
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提示要求付款to present for payment nNpXkI:  
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见票即付持票人payable to bearer Zr|z!S?aSC  
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支付指定人payable to order DT [WO_=  
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已过期||无效out of date||stale ^Fg!.X_  
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请给出票人R/D||refer to drawer P 9?I]a)G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I]6,hygs  
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文字与数字不一致words and figures differ 6wH:jd9,  
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支票 GxS!Lk  
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时间已过account closed Nn-Et
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更改处应加盖印章alterations require initials #Q$e%VJ(c1  
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时间已过effects not cleared <6.?:Jj  
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停止付款payment stopped Qt.|YB8  
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支票毁损cheque mutilated 'tJxADK  
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汇款||寄钱to remit||to send money )0zg1z  
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寄票供取款||支票支付to send a cheque for payment qJ[wVNHh!  
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寄款人a remitter ~~}8D"  
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收款人a remittee T@mYHKu  
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国外汇票foreign Bill c3(0BSv  
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国内汇票inland Bill &Z%'xAOGR  
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跟单汇票documentary bill #rQT)n  
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空头汇票accommodation bill HG^
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原始汇票original bill Y4N)yMSl"  
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改写||换新票据renewed bill 7-mo\jw<  
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即期汇票sight bill||bill on demand q#`;G,rs  
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…days after date||…days after date…日后付款 +/rh8?  
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…months after date||…months after date…月后付款 m Gx{Vpt  
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见票后…日付款…days after sight||…days sight Lbu,VX  
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见票后…月付款…months after sight||…months sight 'grb@+w(
 
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同组票据set of bills ZW x4/G  
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单张汇票sola of exchange||sole of exchange c3Zwp%  
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远期汇票usance bill||bill at usance 9HAK  
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长期汇票long bill cyWDtq  
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短期汇票short bill M+lI,j+  
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逾期汇票overdue bill 8TO5j  
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宽限日期days of grace cX5tx]  
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电汇telegraphic transfer （T.T） @fd
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邮汇postal order||postal note （Am.）||post office order||money order e3kdIOu5  
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本票promissory note （P/N） VM"*@T  
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押汇负责书||押汇保证书letter of hypothecation {1W
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副保||抵押品||付属担保物collateral security dH0wVI<z  
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担保书trust receipt||letter of indemnity 2LH.If  
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承兑||认付acceptance .gd'<l  
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单张承兑general acceptance vjD||!g'  
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有条件承兑qualified acceptance R~(_m#6`:  
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附条件认付conditional acceptance Tz K[:o  
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部分认付partial acceptance   B!z5P"C(~