[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。   _ v\=ag  
会计报表statement of account '~A~gK0  
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往来帐目account current e"P>b? OY  
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现在往来帐||存款额current accout G (Fi  
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销货帐account sales !]7r>NS>  
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共同计算帐项joint account `~QS3zq  
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未决帐项outstanding account ax& ,  
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贷方帐项credit account||creditor account Y##ftQ  
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借方帐项debit account||debtor account vx /NG$  
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应付帐||应付未付帐account payable DYkNP:+  
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应收帐||应收未收帐account receivable -Zd0[& ']  
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新交易||新帐new account ^c" wgRHc<  
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未决帐||老帐old account @DG$  
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现金帐cash account :clMO|  
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流水帐running account "HSAwe`5jU  
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暂记帐||未定帐suspense account &|'k)6Rx  
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过期帐||延滞帐overdue account||pastdue account ]Z%9l(  
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杂项帐户sundry account `) s]T.-  
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详细帐单||明细表detail account jA9&hbQuL  
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呆帐bad account 9D,`9L5-=  
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会计项目title of account *m$P17/C  
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会计薄||帐薄account-book _qwKFC  
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营业报告书||损益计算表account of budiness||business report ^p3"_;p)h  
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借贷细帐||交验帐account rendered (/6~*<ZGT  
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明细帐account stated @,btQ_'X  
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与…银行开立一户头to open an account with ;jC}.] _)w  
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与…银行建立交易to keep account with x93t.5E6  
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继续记帐to keep account `r?xo7  
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与…有交易to have an account with SvE3E$*  
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作成会计帐||有往来帐项to make out an account with `v;9!ReZV  
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清算||清理债务to make up an account ddR*&.Y!a  
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清洁帐目||与…停止交易to close ones account with ."HDUo2D7  
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结帐to close an account ,0j7qn@tm  
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清理未付款to ask an account||to demand an account c*fMWtPp  
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结清差额to balance the account with M`_RkDmy<  
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清算to settle an account||to liquidate an account||to square an account Ii*tux!S  
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审查帐目||监查帐目to audit an account aXOW +$,  
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检查帐目to examine an account ]6)~Sj$ 5  
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转入A的帐户to charge the amount to As account  SK6?;_  
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以计帐方式付款to pay on account |+-D@22y  
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代理某人||为某人on ones account||on account of one wWh)yfPh8H  
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为自己计算||独立帐目on ones own account [unK5l4_!  
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由某人收益并负风险on ones account and risk||for ones account and risk VM.4w.})_E  
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由某人负担for ones account||for account of one @2X{e7+D  
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按某人指示||列入某人帐户by order and for account of one }{oZdO  
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列入5月份帐目for May account mFGiysM  
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编入某中帐项下to pass to the account of||to place to the account of BQOit.  
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寄出清算书to send in an account||to send in render an account ;A\SbLM  
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支票薄cheque book 3hD
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支票陈票人cheque drawer TF[8r[93  
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持票人cheque holder S.! n35  
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不记名支票cheque to bearer||bearer cheque >[qoNy;  
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记名支票||认人支票cheque to order \@eaSa  
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到期支票antedated cheque a49xf^{1"i  
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未到期支票postdated cheque Ia%S=xU{=  
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保付支票certified cheque "0sk(kT  
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未获兑现支票，退票returned cheque 9l&4mt;+&<  
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横线支票crossed cheque ')82a49eA  
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普通横线general crossing z<jH{AU  
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特别横线special crossing 0<$t9:dq  
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空白支票blank cheque F&6Xo]?  
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失效支票，过期支票stale cheque CS\T@)@t  
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普通支票open cheque S @tpd'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rzO5 3\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dqg~g|(Q<  
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支票换现金||兑现to cash a cheque eUZvJTE  
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清理票款to clear a cheque dHJ#xmE!pP  
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保证兑现to certify a cheque |4?O4QN
 
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填写支票数额to fill up a cheque -V'h>K  
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支票上划线to cross a cheque }3
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开发支票to make out a cheque F?*ko ,  
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签发支票，开立支票to draw a cheque||to issue a cheque #}|g8gh  
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透支支票to overdraw a cheque ZgH(,g,TU  
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背书支票to endorse a cheque YfZ96C[a  
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请付票款||清付票款to pay a cheque||to honour a cheque 7%F8   
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支票退票to dishonour a cheque ,,o5hD0V9  
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拒付支票to refuse a cheque K! e5
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拒付支票to stop payment of a cheque 9:1[4o)~  
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提示要求付款to present for payment 8DO3L "  
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见票即付持票人payable to bearer 5ON\Ve_H  
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支付指定人payable to order q{E44 eQ7F  
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已过期||无效out of date||stale Gr}lr gPS  
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请给出票人R/D||refer to drawer M
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6tKCY(#oO+  
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文字与数字不一致words and figures differ io
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支票 zvAUF8'_  
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时间已过account closed |jT^[q(z  
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更改处应加盖印章alterations require initials }{#ty uzAo  
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时间已过effects not cleared op5G}QZ  
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停止付款payment stopped %ok??_}$}q  
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支票毁损cheque mutilated '"Z\8;5i  
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汇款||寄钱to remit||to send money D6L5X/#  
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寄票供取款||支票支付to send a cheque for payment ;:DDz  
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寄款人a remitter R;l;;dC
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收款人a remittee nkTpUbS'f?  
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国外汇票foreign Bill  oo4aw1d  
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国内汇票inland Bill (<KFA,  
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跟单汇票documentary bill 0ub0[A  
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空头汇票accommodation bill ?%A9}"q]  
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原始汇票original bill .$"13"  
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改写||换新票据renewed bill +oevNM  
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即期汇票sight bill||bill on demand SU C'o"  
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…days after date||…days after date…日后付款 WRov7  
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…months after date||…months after date…月后付款 7SJR_G6,{  
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见票后…日付款…days after sight||…days sight rt0_[i  
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见票后…月付款…months after sight||…months sight r#'ug^^k$X  
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同组票据set of bills ~JQ6V?fucD  
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单张汇票sola of exchange||sole of exchange i_ e%HG  
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远期汇票usance bill||bill at usance =}g-N)^  
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长期汇票long bill N 9W,p2  
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短期汇票short bill s}F.D^^G  
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逾期汇票overdue bill Du #>y!  
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宽限日期days of grace I0*N "07n  
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电汇telegraphic transfer （T.T） ,T*\9'Q  
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邮汇postal order||postal note （Am.）||post office order||money order #(QS5J&Qq  
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本票promissory note （P/N） =h xyR;  
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押汇负责书||押汇保证书letter of hypothecation CaV@<T  
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副保||抵押品||付属担保物collateral security r KYQ 8T  
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担保书trust receipt||letter of indemnity 1BgHkDW  
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承兑||认付acceptance R;pIi/yDRe  
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单张承兑general acceptance kZhd^H.  

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有条件承兑qualified acceptance c>3j$D+  
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附条件认付conditional acceptance q6b&b^r+H  
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部分认付partial acceptance   q&}+O