[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。   [~N;d9H+*1  
会计报表statement of account q=t!COS  
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往来帐目account current ZSu.0|0#  
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现在往来帐||存款额current accout StJb-K/_cL  
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销货帐account sales Ke4oLF2
 

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共同计算帐项joint account ZFLmD|q#{  
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未决帐项outstanding account s:_hsmc"  

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贷方帐项credit account||creditor account *z[vp2 TN  
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借方帐项debit account||debtor account P"NI> HM  
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应付帐||应付未付帐account payable |&@q$d  
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应收帐||应收未收帐account receivable "1s ]74  
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新交易||新帐new account v.W!  
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未决帐||老帐old account MNs<yQ9I'  
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现金帐cash account XF: wsC  
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流水帐running account NATi)A"TZ  
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暂记帐||未定帐suspense account F-@yH  
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过期帐||延滞帐overdue account||pastdue account tgBA(2/Co  
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杂项帐户sundry account PE7V1U#$o,  
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详细帐单||明细表detail account Mxz X@GBX  
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呆帐bad account lJa-O  
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会计项目title of account Nj6Np^@sH  
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会计薄||帐薄account-book >`30 ib  
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营业报告书||损益计算表account of budiness||business report JBQ>"X^  
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借贷细帐||交验帐account rendered RW>F %P  
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明细帐account stated /x-tl)(s=  
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与…银行开立一户头to open an account with UL7%6v{'*  
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与…银行建立交易to keep account with UIQ=b;J9  
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继续记帐to keep account f2|On6/  
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与…有交易to have an account with mR{%f?B  
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作成会计帐||有往来帐项to make out an account with .>zkS*oX4z  
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清算||清理债务to make up an account E{9{%J  
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清洁帐目||与…停止交易to close ones account with ~w%Z Bp  
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结帐to close an account H+2J.&Ch  
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清理未付款to ask an account||to demand an account ~h[lu^ZSi  
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结清差额to balance the account with 1J*wW# e  
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清算to settle an account||to liquidate an account||to square an account vrW9<{   
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审查帐目||监查帐目to audit an account O ,1u\Zy/  
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检查帐目to examine an account M[*:=C)H  
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转入A的帐户to charge the amount to As account u]MF r2  
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以计帐方式付款to pay on account ze\~-0ks+  
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代理某人||为某人on ones account||on account of one /+1Fa):  
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为自己计算||独立帐目on ones own account S+>]8ZY  
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由某人收益并负风险on ones account and risk||for ones account and risk X5/{Mx`8Oz  
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由某人负担for ones account||for account of one n)7icSc  
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按某人指示||列入某人帐户by order and for account of one qtH&]Suu,  
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列入5月份帐目for May account Q%xY/xH]  
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编入某中帐项下to pass to the account of||to place to the account of S7q&|nI  
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寄出清算书to send in an account||to send in render an account N]<gHGj}  
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支票薄cheque book yrs3`/  
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支票陈票人cheque drawer W7o /  
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持票人cheque holder NFc8"7Mz}  
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不记名支票cheque to bearer||bearer cheque \
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记名支票||认人支票cheque to order \8D~,$,``|  
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到期支票antedated cheque e"6i>w!  
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未到期支票postdated cheque <6~;-ZQY  
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保付支票certified cheque \Agg6tYr  
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未获兑现支票，退票returned cheque 3=
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横线支票crossed cheque Q$L(fHkw  
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普通横线general crossing ONiI:Z>%  
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特别横线special crossing p\;)^O4  
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空白支票blank cheque rI+w1'
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失效支票，过期支票stale cheque GP Lt<K!<#  
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普通支票open cheque WcO,4:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xe vP2pYG:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m<"fRT!Y  
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支票换现金||兑现to cash a cheque >04>rn#},,  
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清理票款to clear a cheque E+ 3yN\X(  
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保证兑现to certify a cheque {hRie+  
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填写支票数额to fill up a cheque q6JW@GT  
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支票上划线to cross a cheque Sja{$zL+W  
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开发支票to make out a cheque QK!:q{  
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签发支票，开立支票to draw a cheque||to issue a cheque V l~Y  
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透支支票to overdraw a cheque FL#g9U>  
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背书支票to endorse a cheque Go\} A:|s  
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请付票款||清付票款to pay a cheque||to honour a cheque O/Y\ps3r  
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支票退票to dishonour a cheque lQdnL.w$.4  
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拒付支票to refuse a cheque ^s2m\Q(  
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拒付支票to stop payment of a cheque C'-zh \a  
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提示要求付款to present for payment %9QMzz5  
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见票即付持票人payable to bearer 0Oc}rRH(C  
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支付指定人payable to order Jtp>m?1Ve  
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已过期||无效out of date||stale 0~+NB-L}  
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请给出票人R/D||refer to drawer v}F4R $  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YVB% kKv{  
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文字与数字不一致words and figures differ =5y`(0 I`U  
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支票 Lw>-7)  
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时间已过account closed -6rf( ER  
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更改处应加盖印章alterations require initials &sm @  
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时间已过effects not cleared ~TYbP  
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停止付款payment stopped 89zuL18V  
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支票毁损cheque mutilated A)8rk_92Q  
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汇款||寄钱to remit||to send money ;K3d' U
 
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寄票供取款||支票支付to send a cheque for payment y k?SD1hj  
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寄款人a remitter _zdNLwE[  
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收款人a remittee 'r~8  
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国外汇票foreign Bill Fav?,Q,n  
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国内汇票inland Bill  q$F)!&  
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跟单汇票documentary bill |7y 6 pz  
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空头汇票accommodation bill f_rp<R>Uu  
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原始汇票original bill &Y+e=1a+  
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改写||换新票据renewed bill sdrWOq  
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即期汇票sight bill||bill on demand B_hPcmB  
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…days after date||…days after date…日后付款 wqP2Gw7jh6  
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…months after date||…months after date…月后付款 6lsEGe  
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见票后…日付款…days after sight||…days sight J:AMnUOcDi  
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见票后…月付款…months after sight||…months sight JGis "e  
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同组票据set of bills B$?^wo  
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单张汇票sola of exchange||sole of exchange x#r<,uNn,  
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远期汇票usance bill||bill at usance /P:EWUf'  
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长期汇票long bill ;|HL+je;Z  
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短期汇票short bill ugLlI2 nJ  
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逾期汇票overdue bill "%@v++4y  
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宽限日期days of grace orqJ[!u)`  
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电汇telegraphic transfer （T.T） S&wzB)#'  
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邮汇postal order||postal note （Am.）||post office order||money order vFhz!P~  
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本票promissory note （P/N） Ej"u1F14J  
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押汇负责书||押汇保证书letter of hypothecation fzPZ|  
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副保||抵押品||付属担保物collateral security *eb-rhCVn  
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担保书trust receipt||letter of indemnity Z a(|(M
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承兑||认付acceptance ?9xu{B>6  
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单张承兑general acceptance 7x k|+!  
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有条件承兑qualified acceptance kbI/4IRW  
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附条件认付conditional acceptance i$uN4tVKT  
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部分认付partial acceptance   FHg0E++?