[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。   [!4V_yOb  
会计报表statement of account tD]vx`0>  
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往来帐目account current bs)Ro/7}  
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现在往来帐||存款额current accout *7),v+ET  
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销货帐account sales pK)!o  
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共同计算帐项joint account o>I,$=  
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未决帐项outstanding account #YSFiy:+r_  
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贷方帐项credit account||creditor account b3q&CJ4|  
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借方帐项debit account||debtor account A9LVS&52  

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应付帐||应付未付帐account payable JY$;m3h  
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应收帐||应收未收帐account receivable Om2w+ yU  
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新交易||新帐new account aX.//T:':?  
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未决帐||老帐old account &c y<"y  
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现金帐cash account RT[E$H  
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流水帐running account i\k Db=  
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暂记帐||未定帐suspense account 0*6Q8`I  
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过期帐||延滞帐overdue account||pastdue account MaZS|Zei[  
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杂项帐户sundry account -f"{%<Q  
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详细帐单||明细表detail account s$ ?;C  
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呆帐bad account n'!x"O7  
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会计项目title of account _!9I  f  
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会计薄||帐薄account-book DkW^gt  
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营业报告书||损益计算表account of budiness||business report :)%cL8Nz]$  
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借贷细帐||交验帐account rendered c,#Nd@  
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明细帐account stated gZ=$bR  
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与…银行开立一户头to open an account with TW=N+ye^1(  
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与…银行建立交易to keep account with >S%}HSPKq  
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继续记帐to keep account

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与…有交易to have an account with ^MVOaV65  
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作成会计帐||有往来帐项to make out an account with Hio+k^  
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清算||清理债务to make up an account (@S9>z4s  
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清洁帐目||与…停止交易to close ones account with tZ:f OM  
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结帐to close an account b(> G  
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清理未付款to ask an account||to demand an account 4x.I"eW~&  
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结清差额to balance the account with <f0yh"?6VH  
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清算to settle an account||to liquidate an account||to square an account ;`Z>^.CB  
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审查帐目||监查帐目to audit an account <<H'Z  
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检查帐目to examine an account d!"gb,ec  
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转入A的帐户to charge the amount to As account ")w~pZE&+  
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以计帐方式付款to pay on account XO Ef, "  
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代理某人||为某人on ones account||on account of one SnoEi~Da  
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为自己计算||独立帐目on ones own account \G6V-W  
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由某人收益并负风险on ones account and risk||for ones account and risk 2-:`lrVd  
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由某人负担for ones account||for account of one  Sbj{)  
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按某人指示||列入某人帐户by order and for account of one ] .c$(.  
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列入5月份帐目for May account >P2QL>P  
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编入某中帐项下to pass to the account of||to place to the account of ?<soX8_1  
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寄出清算书to send in an account||to send in render an account g+=f=5I3  
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支票薄cheque book Gdlx0i  
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支票陈票人cheque drawer d C6t+  
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持票人cheque holder "R-Pe\W  
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不记名支票cheque to bearer||bearer cheque $p.0[A(N  
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记名支票||认人支票cheque to order "@&I*1&  
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到期支票antedated cheque ],Y+|uX->  
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未到期支票postdated cheque <{A|Xs  
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保付支票certified cheque O%busM$P)/  
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未获兑现支票，退票returned cheque Ec|5'Kz]  
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横线支票crossed cheque F$H^W@<w  
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普通横线general crossing {#uf#J|  
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特别横线special crossing atjrn:X  
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空白支票blank cheque )x&OdFX  
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失效支票，过期支票stale cheque >PK \bLEo  
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普通支票open cheque gIaPS0Q
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IBe0?F #  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XveG#oyiU  
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支票换现金||兑现to cash a cheque G/5]0]SO  
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清理票款to clear a cheque qT+:oMrTSm  
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保证兑现to certify a cheque |qTS{qQh{L  
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填写支票数额to fill up a cheque a)GT\1q  
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支票上划线to cross a cheque 7* &$-Hv  
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开发支票to make out a cheque D,Jyb0BW  
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签发支票，开立支票to draw a cheque||to issue a cheque H%AC *,  
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透支支票to overdraw a cheque >m; *Zk`  
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背书支票to endorse a cheque t*'U|K4L/  
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请付票款||清付票款to pay a cheque||to honour a cheque pl.K*9+  
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支票退票to dishonour a cheque :>'4@{'  
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拒付支票to refuse a cheque oTqv$IzqP  
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拒付支票to stop payment of a cheque &:"[hU  
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提示要求付款to present for payment oI6l`K$  
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见票即付持票人payable to bearer \-?@ &' :  
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支付指定人payable to order rcWr0q  
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已过期||无效out of date||stale &b#O=LF  
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请给出票人R/D||refer to drawer 9<ev]XaSl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8"\g?/  

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文字与数字不一致words and figures differ _26~<gU8  
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支票 V>`xTQG  
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时间已过account closed SbLx`]rI  
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更改处应加盖印章alterations require initials nM)q;9- ni  
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时间已过effects not cleared O<1qU M  
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停止付款payment stopped Kug_0+gI  
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支票毁损cheque mutilated Wq+
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汇款||寄钱to remit||to send money ;BsPms@U  
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寄票供取款||支票支付to send a cheque for payment R).?lnS  
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寄款人a remitter 5$,dpLbL  
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收款人a remittee BcMgfa/  
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国外汇票foreign Bill fa7I6 i  
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国内汇票inland Bill 0-ISOA&  
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跟单汇票documentary bill  a=<l}`*  
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空头汇票accommodation bill L'dR;T[;  
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原始汇票original bill >tfy\PY:  
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改写||换新票据renewed bill TA=VfA B  
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即期汇票sight bill||bill on demand S]kY'(V(*  
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…days after date||…days after date…日后付款 'lPt.*Y<u  
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…months after date||…months after date…月后付款 teO%w9ByY  
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见票后…日付款…days after sight||…days sight _~?N3G  
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见票后…月付款…months after sight||…months sight Zi&qa+F  
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同组票据set of bills /%w9F  
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单张汇票sola of exchange||sole of exchange pIKQx5;  
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远期汇票usance bill||bill at usance fAHK<G4  
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长期汇票long bill iNn]~L1  
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短期汇票short bill NdpcfZq  
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逾期汇票overdue bill CAGaZ rx  
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宽限日期days of grace %1E:rw@
 
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电汇telegraphic transfer （T.T） ,L iX  
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邮汇postal order||postal note （Am.）||post office order||money order ich\`j[i  
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本票promissory note （P/N） +9S_H(  
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押汇负责书||押汇保证书letter of hypothecation qT( 3M9!  
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副保||抵押品||付属担保物collateral security 3GkVMYI  
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担保书trust receipt||letter of indemnity "xS?#^a  
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承兑||认付acceptance Isa]5>  
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单张承兑general acceptance tx=~bm"*?  
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有条件承兑qualified acceptance ISy\g`d`C  
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附条件认付conditional acceptance V,=V   
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部分认付partial acceptance   )*[3Imq/