[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。   ++UxzUd  
会计报表statement of account |z8_]o+|r1  
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往来帐目account current EuA352x  

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现在往来帐||存款额current accout {MN6JGb|'  
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销货帐account sales *N
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共同计算帐项joint account d|`8\fq  
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未决帐项outstanding account TwF.UL@G%  
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贷方帐项credit account||creditor account WRRR"Q$  
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借方帐项debit account||debtor account ug'^$geM  
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应付帐||应付未付帐account payable Nx+5rp  
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应收帐||应收未收帐account receivable #s#BYbF  
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新交易||新帐new account UZ6y3%G3^  
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未决帐||老帐old account eht>4)  
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现金帐cash account ^; }Y ZBy  
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流水帐running account hBifn\dFr  
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暂记帐||未定帐suspense account Q4Qf/q;U  
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过期帐||延滞帐overdue account||pastdue account tO D}&  
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杂项帐户sundry account et(AO)uv6  
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详细帐单||明细表detail account yt
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呆帐bad account vIZFI  
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会计项目title of account IJ:JH=8  
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会计薄||帐薄account-book LY#V)f  
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营业报告书||损益计算表account of budiness||business report <^942y-=  
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借贷细帐||交验帐account rendered ^i8(/iwdJE  
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明细帐account stated X+N8r^&  
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与…银行开立一户头to open an account with 8_O?#JYi  
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与…银行建立交易to keep account with CAN1~  
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继续记帐to keep account 5ci1ce  
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与…有交易to have an account with p9S>H  
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作成会计帐||有往来帐项to make out an account with /bo`@ !-#  
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清算||清理债务to make up an account =j{Kxnv  
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清洁帐目||与…停止交易to close ones account with lnF{5zc  
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结帐to close an account D.ySnYzh  
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清理未付款to ask an account||to demand an account N:
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结清差额to balance the account with POX{;[SV  
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清算to settle an account||to liquidate an account||to square an account P?z
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审查帐目||监查帐目to audit an account uf"(b"N0  
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检查帐目to examine an account wzBw5nf\  
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转入A的帐户to charge the amount to As account bfy=  
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以计帐方式付款to pay on account & x_ #zN]  
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代理某人||为某人on ones account||on account of one p./0N.  

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为自己计算||独立帐目on ones own account e^$JGh2  
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由某人收益并负风险on ones account and risk||for ones account and risk c5:X$k\  
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由某人负担for ones account||for account of one -Zp BYX5e_  
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按某人指示||列入某人帐户by order and for account of one @PctBS<s  
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列入5月份帐目for May account 1l Cr?  
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编入某中帐项下to pass to the account of||to place to the account of ,Q0H)//~  
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寄出清算书to send in an account||to send in render an account ga(k2Q;y  
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支票薄cheque book -4P `:bF  
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支票陈票人cheque drawer "/mtuU3rt  
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持票人cheque holder -'SA&[7dP  
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不记名支票cheque to bearer||bearer cheque x0:BxRx*  
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记名支票||认人支票cheque to order  Ip:54  
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到期支票antedated cheque B?- poB&  
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未到期支票postdated cheque Dad$_%  
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保付支票certified cheque o:fe`#t  
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未获兑现支票，退票returned cheque x5mg<y2`Ng  
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横线支票crossed cheque @NqwJ.%g  
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普通横线general crossing \7"|'fz  
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特别横线special crossing D fzsA4  
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空白支票blank cheque ;% B9mM#p~  
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失效支票，过期支票stale cheque KP>9hEh  
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普通支票open cheque d%"XsbO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ACdPF_Y]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I}3F'}JV<  
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支票换现金||兑现to cash a cheque "4)N]Nj  
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清理票款to clear a cheque [eDrjf3m  
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保证兑现to certify a cheque . : Wf>:  
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填写支票数额to fill up a cheque )Y7H@e\1
 
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支票上划线to cross a cheque gwRB6m$  
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开发支票to make out a cheque d+D~NA[M  
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签发支票，开立支票to draw a cheque||to issue a cheque oS fr5 i  
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透支支票to overdraw a cheque I'
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背书支票to endorse a cheque .B:ZyTI  
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请付票款||清付票款to pay a cheque||to honour a cheque QxYm3x5  
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支票退票to dishonour a cheque mqZH<.mn  
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拒付支票to refuse a cheque @7twe;07r  
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拒付支票to stop payment of a cheque yE8D^M|g  
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提示要求付款to present for payment J:@gmo`M;V  
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见票即付持票人payable to bearer NnLK!Q  
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支付指定人payable to order 9 C[~*,qx  
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已过期||无效out of date||stale 6!\V|  
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请给出票人R/D||refer to drawer f .O^R~,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wL0[Slf}  
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文字与数字不一致words and figures differ /vSG mW-*  
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支票 w+)${|N?  
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时间已过account closed t"VT['8  
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更改处应加盖印章alterations require initials qO>UN[Y  
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时间已过effects not cleared clvg5{^q[  
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停止付款payment stopped Z<X=00,wg  
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支票毁损cheque mutilated VIF43/>(  

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汇款||寄钱to remit||to send money $Tbsre\MJ  
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寄票供取款||支票支付to send a cheque for payment }g+kU1y  
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寄款人a remitter -Lq+FTezE  
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收款人a remittee IHEb T   
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国外汇票foreign Bill _mm(W=KiL  
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国内汇票inland Bill @r GY9%E  
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跟单汇票documentary bill V*n$$-5 1-  
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空头汇票accommodation bill sK#)k\w>  
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原始汇票original bill zQ+Mu^|u+  
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改写||换新票据renewed bill JU)^b V_  
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即期汇票sight bill||bill on demand 0`E G-Hw  
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…days after date||…days after date…日后付款 !H\;X`W|~D  
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…months after date||…months after date…月后付款 l
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见票后…日付款…days after sight||…days sight ]$ d ;P  
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见票后…月付款…months after sight||…months sight t"B3?<?]  
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同组票据set of bills ymm]+v5S.]  
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单张汇票sola of exchange||sole of exchange z%E(o%l8  
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远期汇票usance bill||bill at usance (m'-1wX.  
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长期汇票long bill T
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短期汇票short bill E#_/#J]UQn  
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逾期汇票overdue bill )jXKPL j  
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宽限日期days of grace ;SE*En  
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电汇telegraphic transfer （T.T） Yeg<MrS4D  
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邮汇postal order||postal note （Am.）||post office order||money order :|9vMM^$  
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本票promissory note （P/N） *` mxv0w~(  
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押汇负责书||押汇保证书letter of hypothecation 6fw7\u  
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副保||抵押品||付属担保物collateral security :@)R@. -  
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担保书trust receipt||letter of indemnity s7n7u7$j  
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承兑||认付acceptance -ysNo4#e&  
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单张承兑general acceptance  OLIMgc(W  
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有条件承兑qualified acceptance k={1zl ;  
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附条件认付conditional acceptance 7[P-;8)tq  
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部分认付partial acceptance   wbJBGT{sm