[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。   OjeM#s#N!  
会计报表statement of account UmQ 9_H7  
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往来帐目account current w>VM--  
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现在往来帐||存款额current accout %t%+;(M9  
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销货帐account sales lgA9p 4-  
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共同计算帐项joint account 0=(5C\w2  
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未决帐项outstanding account q
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贷方帐项credit account||creditor account \nPa>2r  
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借方帐项debit account||debtor account s'fHhG6  
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应付帐||应付未付帐account payable -5d8j<,  
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应收帐||应收未收帐account receivable pz@_%IUS  
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新交易||新帐new account +!dIEt).U  
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未决帐||老帐old account 0b~5i-zM/  
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现金帐cash account ,H1j &]E!  
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流水帐running account \ d+&&ns  
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暂记帐||未定帐suspense account I(bH.{1n7  
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过期帐||延滞帐overdue account||pastdue account 6#K1LY5}  
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杂项帐户sundry account sr sDnf  
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详细帐单||明细表detail account uK="#1z cC  
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呆帐bad account j^"Z^TEBT  
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会计项目title of account 8h78Zb&[  
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会计薄||帐薄account-book =oV8!d %]  
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营业报告书||损益计算表account of budiness||business report !r,ZyJU  
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借贷细帐||交验帐account rendered =4/LixsV|  
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明细帐account stated Yc3r3Jy  
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与…银行开立一户头to open an account with ,]w-!I  
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与…银行建立交易to keep account with gEcVQPD@  
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继续记帐to keep account mR,p?[P  
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与…有交易to have an account with =3?t%l;n  
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作成会计帐||有往来帐项to make out an account with 6]Q ~c"+5  
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清算||清理债务to make up an account C"PN3>x}j  
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清洁帐目||与…停止交易to close ones account with J vw~b\  
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结帐to close an account j0L9Q|s  
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清理未付款to ask an account||to demand an account 0|9(oP/:  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account W%hdS<b  
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审查帐目||监查帐目to audit an account \/$T 3f`x  
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检查帐目to examine an account zL5r8mD3  
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转入A的帐户to charge the amount to As account `0uKJFg  
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以计帐方式付款to pay on account c!T^JZBb  
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代理某人||为某人on ones account||on account of one {J%Na&D  
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为自己计算||独立帐目on ones own account ,*Y*ov23aQ  
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由某人收益并负风险on ones account and risk||for ones account and risk ~` @dI  
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由某人负担for ones account||for account of one EXH{3E54)`  
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按某人指示||列入某人帐户by order and for account of one q#LwM]<.@>  
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列入5月份帐目for May account $SSE\+|3  
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编入某中帐项下to pass to the account of||to place to the account of ;@Ep?S@  
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寄出清算书to send in an account||to send in render an account #bUWF|zfT  
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支票薄cheque book s=(~/p#M  
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支票陈票人cheque drawer p|,K2^?Y  
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持票人cheque holder ?
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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 [POcO  
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到期支票antedated cheque w
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未到期支票postdated cheque vxUJ4|Qz  
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保付支票certified cheque 4v3
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未获兑现支票，退票returned cheque \9Itu(<f  
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横线支票crossed cheque 2c5>0f  
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普通横线general crossing *Zt)J8C  
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特别横线special crossing u~LisZ&tP  
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空白支票blank cheque 8Qu7x[tK?  
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失效支票，过期支票stale cheque T fzad2}^  
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普通支票open cheque xVfJ]Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Cd7jG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |YZ`CN<  
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支票换现金||兑现to cash a cheque 4I:Jb;k>  
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清理票款to clear a cheque jJ55Az?t:  
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保证兑现to certify a cheque Pl1:d{"d  
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填写支票数额to fill up a cheque ]lz,?izMR  
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支票上划线to cross a cheque WpTC,~-  
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开发支票to make out a cheque aEZl ICpU7  
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签发支票，开立支票to draw a cheque||to issue a cheque Fi7pq2  
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透支支票to overdraw a cheque zw5EaY  
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背书支票to endorse a cheque e#_xDR:  
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请付票款||清付票款to pay a cheque||to honour a cheque ^gb2=gWZ<  
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支票退票to dishonour a cheque 0Fbq/63  
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拒付支票to refuse a cheque _
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拒付支票to stop payment of a cheque o &Nr5S  
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提示要求付款to present for payment s[xdID^3.  
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见票即付持票人payable to bearer j5$Sm  

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支付指定人payable to order VaQ}XM  
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已过期||无效out of date||stale 8(g:i#~  
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请给出票人R/D||refer to drawer u_:" u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z` gR*+  
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文字与数字不一致words and figures differ Qz/=+A/4  
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支票 ~G"6^C:x  
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时间已过account closed #]:nQ(  
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更改处应加盖印章alterations require initials 5ue{&z @T  
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时间已过effects not cleared uW MAXGL  
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停止付款payment stopped Y{2\==~  
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支票毁损cheque mutilated t|%iW%m4  
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汇款||寄钱to remit||to send money 9~u1fk{  
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寄票供取款||支票支付to send a cheque for payment Af*^u|#  
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寄款人a remitter HM--`RJ  
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收款人a remittee w{Dk,9>w)  
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国外汇票foreign Bill # {!Qf\1M  
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国内汇票inland Bill VJJw"4DJ  
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跟单汇票documentary bill I[&z#foN=w  
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空头汇票accommodation bill H VG'v>s@  
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原始汇票original bill GQ)hZt0  
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改写||换新票据renewed bill #!9aTp).AL  
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即期汇票sight bill||bill on demand )SUT+x(DU  
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…days after date||…days after date…日后付款 RR^I*kRH  
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…months after date||…months after date…月后付款 /3rt]h"  
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见票后…日付款…days after sight||…days sight 0XL x@FYn  
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见票后…月付款…months after sight||…months sight OFCkQEG=y>  
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同组票据set of bills &RpQ2*4n  
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单张汇票sola of exchange||sole of exchange )v8;\1`s:  
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远期汇票usance bill||bill at usance D@5&xd_@4  
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长期汇票long bill r/:s2oQ  
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短期汇票short bill qmO Gsj`#  
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逾期汇票overdue bill )Qb1$%r.  
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宽限日期days of grace Nr3td`;  
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电汇telegraphic transfer （T.T） H,KU!1p  
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邮汇postal order||postal note （Am.）||post office order||money order >UWLT;N/W  
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本票promissory note （P/N） %49@  
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押汇负责书||押汇保证书letter of hypothecation QVn!60[lj  
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副保||抵押品||付属担保物collateral security @*%Q,$  
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担保书trust receipt||letter of indemnity (RWZ[-;)  
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承兑||认付acceptance CH`4FR.-  
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单张承兑general acceptance qSkt }F%'  
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有条件承兑qualified acceptance 6"-LGK:  
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附条件认付conditional acceptance Qn[4&nUD  

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部分认付partial acceptance   )1~4Tl,S