[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。   Ge24Lp;Y6  
会计报表statement of account / $'M  
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往来帐目account current wh^I|D?"  
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现在往来帐||存款额current accout k7z{q/]M  
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销货帐account sales 24Htr/lPCT  
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共同计算帐项joint account
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未决帐项outstanding account ?QzN\fY;  
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贷方帐项credit account||creditor account ||4++84{  
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借方帐项debit account||debtor account McU]U9:z  
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应付帐||应付未付帐account payable f&Mei
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应收帐||应收未收帐account receivable k12mxR/  
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新交易||新帐new account "gi 1{  
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未决帐||老帐old account U^$l$"~"  
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现金帐cash account -ID!kZx  
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流水帐running account ~r>
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暂记帐||未定帐suspense account 9Vv&\m!0  
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过期帐||延滞帐overdue account||pastdue account i6h , Aw3  
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杂项帐户sundry account |Xl,~-.  
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详细帐单||明细表detail account ws$!-t4<(  
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呆帐bad account %8yX6`lH  
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会计项目title of account ro4 XA1  
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会计薄||帐薄account-book YkLEK|d  
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营业报告书||损益计算表account of budiness||business report T!N,1"r  
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借贷细帐||交验帐account rendered QeVM9br)m  
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明细帐account stated qwU,D6  
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与…银行开立一户头to open an account with ~cSOni`  
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与…银行建立交易to keep account with cM;&$IjCt  
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继续记帐to keep account xhIC["z5  
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与…有交易to have an account with gekW&tRie  
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作成会计帐||有往来帐项to make out an account with mzz77i  
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清算||清理债务to make up an account sWB;?7P  
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清洁帐目||与…停止交易to close ones account with E3\O?+h#  
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结帐to close an account +1H.5|  
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清理未付款to ask an account||to demand an account n)w@\Uyc  
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结清差额to balance the account with XX5 ):1  
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清算to settle an account||to liquidate an account||to square an account Cyxt EzPp  
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审查帐目||监查帐目to audit an account %Ysu613mz  
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检查帐目to examine an account tnz BNW8  
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转入A的帐户to charge the amount to As account 8@|_];9#.  
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以计帐方式付款to pay on account _JA.~edqM  
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代理某人||为某人on ones account||on account of one J4h7] qt  
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为自己计算||独立帐目on ones own account zr?%k]A%UO  
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由某人收益并负风险on ones account and risk||for ones account and risk PIn'tV  
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由某人负担for ones account||for account of one _CP e  
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按某人指示||列入某人帐户by order and for account of one @#1k+tSA,  
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列入5月份帐目for May account ~Rk%M$E9  
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编入某中帐项下to pass to the account of||to place to the account of D,dmlv  
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寄出清算书to send in an account||to send in render an account ~N;.hU %l  
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支票薄cheque book R{5Qb?&wOp  
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支票陈票人cheque drawer P49lE  
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持票人cheque holder wt[MzpRP  
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不记名支票cheque to bearer||bearer cheque +,9I3Dq  
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记名支票||认人支票cheque to order L{ ?& .iA  
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到期支票antedated cheque /_l%Dm?  
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未到期支票postdated cheque XL>Vwd  
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保付支票certified cheque BhLYLl
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未获兑现支票，退票returned cheque 4K[E3aA  
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横线支票crossed cheque YH&`+ +  
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普通横线general crossing kjfZ*V=-  
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特别横线special crossing d
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空白支票blank cheque 
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失效支票，过期支票stale cheque 'Xo if"  
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普通支票open cheque jB!p,fqcb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G|Rsj{2'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X0 Y1I
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支票换现金||兑现to cash a cheque 7DDd1"jE  
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清理票款to clear a cheque 3}(6z"r  
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保证兑现to certify a cheque -0r0M)  
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填写支票数额to fill up a cheque G d~ v _  
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支票上划线to cross a cheque G2qv)7{l2  
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开发支票to make out a cheque J|,Uu^7`  
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签发支票，开立支票to draw a cheque||to issue a cheque <|Srbs+  
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透支支票to overdraw a cheque Q2yD4>qy  
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背书支票to endorse a cheque #lAC:>s3U  
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请付票款||清付票款to pay a cheque||to honour a cheque 9gq+,g>E_  
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支票退票to dishonour a cheque U \*]cw  
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拒付支票to refuse a cheque {uUV(FzF6  
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拒付支票to stop payment of a cheque Hjhgu=  
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提示要求付款to present for payment Z(j"\d!y  
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见票即付持票人payable to bearer 'tT
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支付指定人payable to order vB74r]'F  
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已过期||无效out of date||stale RW{y.WhB  
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请给出票人R/D||refer to drawer M"Dv-#f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ff{,zfN+3  
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文字与数字不一致words and figures differ Gv[s86AP,  
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支票 Brtsig,4  
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时间已过account closed nb<e<>L  
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更改处应加盖印章alterations require initials _9g-D9  
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时间已过effects not cleared #f [}a  
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停止付款payment stopped 5(gWK{R)*  
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支票毁损cheque mutilated -woFKAy`  
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汇款||寄钱to remit||to send money Esu{c9,  
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寄票供取款||支票支付to send a cheque for payment [GPCd@  
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寄款人a remitter #i.,+Q  
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收款人a remittee {G0=A~  
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国外汇票foreign Bill n$N$OFuO  
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国内汇票inland Bill cF4,dnI  
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跟单汇票documentary bill gROK4'j6y  
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空头汇票accommodation bill =6qTz3t  
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原始汇票original bill d|oO2yzWv  
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改写||换新票据renewed bill g0bYO!gCr  
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即期汇票sight bill||bill on demand |ZE^'e*k  
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…days after date||…days after date…日后付款 (
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…months after date||…months after date…月后付款 (T0MWp0  
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见票后…日付款…days after sight||…days sight 3r,~-6  
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见票后…月付款…months after sight||…months sight r":anR( ;  
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同组票据set of bills fC
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单张汇票sola of exchange||sole of exchange Cp(2]Eb  
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远期汇票usance bill||bill at usance ey=KA
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长期汇票long bill /O}<e TR
 
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短期汇票short bill u *G<?  
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逾期汇票overdue bill 9Q%lS  
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宽限日期days of grace ? +L,  
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电汇telegraphic transfer （T.T） teg5g|*  
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邮汇postal order||postal note （Am.）||post office order||money order x/umwT,ov  
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本票promissory note （P/N） I_<XL
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押汇负责书||押汇保证书letter of hypothecation '\I(n|\  
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副保||抵押品||付属担保物collateral security Cf=H~&`Z  
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担保书trust receipt||letter of indemnity tk%f_"}  
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承兑||认付acceptance XMuZ
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单张承兑general acceptance w(Z?j%b  
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有条件承兑qualified acceptance by
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附条件认付conditional acceptance !%G]~  
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部分认付partial acceptance   xnY?<?J"!