[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。   #E1*1E  
会计报表statement of account zM!*r~*k$  
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往来帐目account current #/:[ho{JQ  
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现在往来帐||存款额current accout rcK*",>  
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销货帐account sales J L3A/^  
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共同计算帐项joint account Dt?Fs  
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未决帐项outstanding account b?$3jOtW  
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贷方帐项credit account||creditor account ,LW0{(&z  
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借方帐项debit account||debtor account "FU|I1Xz  
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应付帐||应付未付帐account payable ]?r8^LyZ4  
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应收帐||应收未收帐account receivable Cfj*[i4  
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新交易||新帐new account ~`BOzP  
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未决帐||老帐old account *0U(nCT&m  
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现金帐cash account (3-G<E  
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流水帐running account NE! Xt<A  
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暂记帐||未定帐suspense account N>~*Jp2;  

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过期帐||延滞帐overdue account||pastdue account =_XcG!"  
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杂项帐户sundry account vhg4E80Kr  
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详细帐单||明细表detail account wO"Q{oi+  
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呆帐bad account & Jn%2[;  
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会计项目title of account hImCy9i}  
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会计薄||帐薄account-book <HD/&4$[  
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营业报告书||损益计算表account of budiness||business report nMnc&8r  
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借贷细帐||交验帐account rendered LY >JE6zTt  
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明细帐account stated 94R+S-|P  
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与…银行开立一户头to open an account with CuGk?i  
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与…银行建立交易to keep account with w5;EnI  
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继续记帐to keep account )ad-s  
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与…有交易to have an account with 9f@)
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作成会计帐||有往来帐项to make out an account with ~!;3W!@(E  
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清算||清理债务to make up an account !9 F+uc5  
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清洁帐目||与…停止交易to close ones account with "f3>20}  
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结帐to close an account ,?qS#B+>  
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清理未付款to ask an account||to demand an account .EdV36$n  
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结清差额to balance the account with V*aTDU%-.  
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清算to settle an account||to liquidate an account||to square an account R<=t{vTJ5  
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审查帐目||监查帐目to audit an account 2XtQ"`)  
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检查帐目to examine an account xpM~*Gpm  
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转入A的帐户to charge the amount to As account J$;)TI  
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以计帐方式付款to pay on account K="+2]{I  
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代理某人||为某人on ones account||on account of one  fW _.  
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为自己计算||独立帐目on ones own account ^=G+]$8  
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由某人收益并负风险on ones account and risk||for ones account and risk mxGN[%ve  
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由某人负担for ones account||for account of one gwJu&HA/  
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按某人指示||列入某人帐户by order and for account of one /5Loj&!=  
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列入5月份帐目for May account =*jcO1 19L  
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编入某中帐项下to pass to the account of||to place to the account of :8rCCop Uv  
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寄出清算书to send in an account||to send in render an account wjOAgOC  
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支票薄cheque book (N4(r<o;  
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支票陈票人cheque drawer QE2^.|d{  
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持票人cheque holder D5u"4\g<&  
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不记名支票cheque to bearer||bearer cheque ~e9INZe-j  
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记名支票||认人支票cheque to order X388Gs;e  
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到期支票antedated cheque Ba|}C(Ws?  
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未到期支票postdated cheque es+_]:7B9  
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保付支票certified cheque h./ vTNMc  
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未获兑现支票，退票returned cheque e
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横线支票crossed cheque :;q_f+U  
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普通横线general crossing kjC{Zr  
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特别横线special crossing ?J@qg20z  
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空白支票blank cheque #IhLpO  
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失效支票，过期支票stale cheque )):22}I#  
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普通支票open cheque ]
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JlDDM %  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +.(}u ,:8  

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支票换现金||兑现to cash a cheque W^d4/]  
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清理票款to clear a cheque s 9|a2/{  
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保证兑现to certify a cheque N?=qEX|R  
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填写支票数额to fill up a cheque Q3Z%a|3W  
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支票上划线to cross a cheque "ji$@b_\?  
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开发支票to make out a cheque %uz|NRB=  
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签发支票，开立支票to draw a cheque||to issue a cheque B%eDBu ")  
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透支支票to overdraw a cheque L_Y9+ e  
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背书支票to endorse a cheque oN[Fza>  
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请付票款||清付票款to pay a cheque||to honour a cheque Ws^+7u  
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支票退票to dishonour a cheque BcZEa^^~os  
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拒付支票to refuse a cheque f.b8ZBNj>  
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拒付支票to stop payment of a cheque M
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提示要求付款to present for payment
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见票即付持票人payable to bearer E1c>nrnh*  
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支付指定人payable to order 84[|qB,ML  
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已过期||无效out of date||stale VFilF<jvu  
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请给出票人R/D||refer to drawer =gW"#ZjL){  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~8jThi U  
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文字与数字不一致words and figures differ gXq!a|eH  
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支票 ?D1x;i9<  
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时间已过account closed !aQIh  
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更改处应加盖印章alterations require initials P-[fHCg~  
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时间已过effects not cleared hbVE; 9  
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停止付款payment stopped 53bM+  
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支票毁损cheque mutilated nARxn#<+  
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汇款||寄钱to remit||to send money l &}piC  
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寄票供取款||支票支付to send a cheque for payment W5pn;u- sz  
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寄款人a remitter }|A
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收款人a remittee {!lNL[x  
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国外汇票foreign Bill x,w8r+~5  
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国内汇票inland Bill Bu&So|@TL  
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跟单汇票documentary bill SBC~QD>L+  
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空头汇票accommodation bill OH>r[,z0  
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原始汇票original bill 7vw;Egd@@-  
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改写||换新票据renewed bill $_wo6/J5+D  
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即期汇票sight bill||bill on demand a%v>eXc  
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…days after date||…days after date…日后付款 S.1(3j*  
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…months after date||…months after date…月后付款 #,TELzUVE  
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见票后…日付款…days after sight||…days sight 7|Xe&o<n  
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见票后…月付款…months after sight||…months sight Xo\S9,s{  
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同组票据set of bills ?,>5[Ha^?  
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单张汇票sola of exchange||sole of exchange yyjw?#\8  
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远期汇票usance bill||bill at usance 4vLw?_".  
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长期汇票long bill hl<y4y&|  
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短期汇票short bill #|?8~c;RWG  
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逾期汇票overdue bill $ser+Jt=  
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宽限日期days of grace vY_e DJ~'  
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电汇telegraphic transfer （T.T） 0m A(:"  
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邮汇postal order||postal note （Am.）||post office order||money order r^5jh1  
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本票promissory note （P/N） V^sc1ak1Q  
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押汇负责书||押汇保证书letter of hypothecation jT-<IJh!o  
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副保||抵押品||付属担保物collateral security p9iu:MucD<  
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担保书trust receipt||letter of indemnity J@Yj\9U  
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承兑||认付acceptance oKa>.e7.  
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单张承兑general acceptance ;s_"{f`Y6
 
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有条件承兑qualified acceptance " "%#cDR  
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附条件认付conditional acceptance -Qb0:
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部分认付partial acceptance   \ fi}Q\|C