[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。   Qp>Q-+e0  
会计报表statement of account _]=, U.a=/  
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往来帐目account current ,Onu%  
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现在往来帐||存款额current accout v_
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销货帐account sales Jz\'%O'  
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共同计算帐项joint account x68s$H  
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未决帐项outstanding account SYTzJK@vZJ  
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贷方帐项credit account||creditor account ]7{-HuQ8>}  
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借方帐项debit account||debtor account <$ Ar*<,6  
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应付帐||应付未付帐account payable lq!l{[Xp  
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应收帐||应收未收帐account receivable mWM!6"  
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新交易||新帐new account W;C41>^?/  
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未决帐||老帐old account f/qG:yTV`  
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现金帐cash account Kq;
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流水帐running account PZ"=t!  
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暂记帐||未定帐suspense account I%whM~M1+  
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过期帐||延滞帐overdue account||pastdue account eg-,;X#  
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杂项帐户sundry account m>'sM1s  
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详细帐单||明细表detail account 
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呆帐bad account TCFx+*fBd  
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会计项目title of account ]-& ehW  
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会计薄||帐薄account-book hX]vZR&R  
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营业报告书||损益计算表account of budiness||business report [dL4u^]{  
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借贷细帐||交验帐account rendered >9(lFh0P  
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明细帐account stated o64&BpCK  
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与…银行开立一户头to open an account with Ym5q#f)|  
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与…银行建立交易to keep account with b:Dr_|  
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继续记帐to keep account CEE`nn  
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与…有交易to have an account with c.Pyt  
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作成会计帐||有往来帐项to make out an account with `AeId/A4n  
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清算||清理债务to make up an account !dYkvoQNn  
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清洁帐目||与…停止交易to close ones account with JNRG
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结帐to close an account 0Np}O=>  

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清理未付款to ask an account||to demand an account fP%hr gL  
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结清差额to balance the account with z, [4BM  
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清算to settle an account||to liquidate an account||to square an account $%"i|KTsv:  
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审查帐目||监查帐目to audit an account 8MGtJ'.  
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检查帐目to examine an account Z!60n{T79c  
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转入A的帐户to charge the amount to As account UP}Ys*  
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以计帐方式付款to pay on account }BS.OK?  
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代理某人||为某人on ones account||on account of one a H'iW)  
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为自己计算||独立帐目on ones own account 
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one V
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按某人指示||列入某人帐户by order and for account of one @&t';"AE  
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列入5月份帐目for May account <|[G=GA\S!  
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编入某中帐项下to pass to the account of||to place to the account of B:#5U85m  
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寄出清算书to send in an account||to send in render an account GOuBNaU{  
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支票薄cheque book lx$]f)%~  
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支票陈票人cheque drawer `!WtKqr%B  
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持票人cheque holder V}gP'f07zy  
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不记名支票cheque to bearer||bearer cheque Syv[[Ek  
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记名支票||认人支票cheque to order gq9IJ  
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到期支票antedated cheque C+ibLS4i  
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未到期支票postdated cheque >Y,
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保付支票certified cheque K5l#dl_T  
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未获兑现支票，退票returned cheque bz5",8Mn  
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横线支票crossed cheque &"X6s%ZH|  
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普通横线general crossing >6 p < n  
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特别横线special crossing V
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空白支票blank cheque YA(_*h  
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失效支票，过期支票stale cheque P "S=RX#+  
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普通支票open cheque ZHPsGHA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FN$hEc!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [,GXA)j  
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支票换现金||兑现to cash a cheque {?a9>g-BW  
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清理票款to clear a cheque mtfyhFk  
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保证兑现to certify a cheque ETu7G5?  
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填写支票数额to fill up a cheque wu*WA;FnA  
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支票上划线to cross a cheque Pn{yk`6E  
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开发支票to make out a cheque T7;)HFGeW  
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签发支票，开立支票to draw a cheque||to issue a cheque FswMEf-|  
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透支支票to overdraw a cheque V07x+ovq  
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背书支票to endorse a cheque Q^Ln`zMe  
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请付票款||清付票款to pay a cheque||to honour a cheque {nQ}t }B  
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支票退票to dishonour a cheque 7YbI|~  
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拒付支票to refuse a cheque C#r_qn  
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拒付支票to stop payment of a cheque ^&uWAQohL  
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提示要求付款to present for payment "sFdr
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见票即付持票人payable to bearer P's<M  
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支付指定人payable to order nVG\*#*]|  
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已过期||无效out of date||stale JXj`  
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请给出票人R/D||refer to drawer fJv0 B*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |ry;'[ *  
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文字与数字不一致words and figures differ k9 *0xukJ  
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支票 N83RsL "}_  
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时间已过account closed !+
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更改处应加盖印章alterations require initials 62(WZX%b  
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时间已过effects not cleared _ux6SIyp`  
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停止付款payment stopped ; wHuL\  
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支票毁损cheque mutilated E"G._<3J8  
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汇款||寄钱to remit||to send money +V'r>C:  
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寄票供取款||支票支付to send a cheque for payment gwqK`ww  
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寄款人a remitter JnsXEkM)  
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收款人a remittee Ow^%n(Ezh  
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国外汇票foreign Bill AT9SD vJ  
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国内汇票inland Bill $OhL 95}7  
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跟单汇票documentary bill (@#Lk"B  
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空头汇票accommodation bill 'K"*4B^3  
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原始汇票original bill He*L"VpWv  
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改写||换新票据renewed bill 1`AE]  
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即期汇票sight bill||bill on demand 1lQ10J  
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…days after date||…days after date…日后付款 x}[` -  
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…months after date||…months after date…月后付款 &ivIv[LV  
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见票后…日付款…days after sight||…days sight {ULnQ6@  
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见票后…月付款…months after sight||…months sight TExlGAHo+O  
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同组票据set of bills A~>=l=  
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单张汇票sola of exchange||sole of exchange 5S?yj  
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远期汇票usance bill||bill at usance \nWpV7TSN  
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长期汇票long bill D=vq<X'  
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短期汇票short bill ;p ('cwU%  
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逾期汇票overdue bill buXG32;  
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宽限日期days of grace W
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电汇telegraphic transfer （T.T） Qg!*=<b  
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邮汇postal order||postal note （Am.）||post office order||money order 9a%@j ]  
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本票promissory note （P/N） !e `=UZe1  
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押汇负责书||押汇保证书letter of hypothecation Kj 8 W  
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副保||抵押品||付属担保物collateral security {B.]w9  
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担保书trust receipt||letter of indemnity x^2/jUc#B  
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承兑||认付acceptance 2kq@*}ys  
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单张承兑general acceptance OZm[iH  
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有条件承兑qualified acceptance ZMg9Qt  
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附条件认付conditional acceptance N|
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部分认付partial acceptance   / i2-h