[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。   w& RpQcV  
会计报表statement of account ~Y)Au?d(a  
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往来帐目account current aic6,>\!'  
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现在往来帐||存款额current accout =X&h5;x'  
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销货帐account sales `ss]\46>  
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共同计算帐项joint account 6\o.wq  
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未决帐项outstanding account ZQBo|8*  
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贷方帐项credit account||creditor account .j&jf^a5  
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借方帐项debit account||debtor account b1*6 )  
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应付帐||应付未付帐account payable Gj)Qw6  
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应收帐||应收未收帐account receivable A`N;vq,  
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新交易||新帐new account NX=dx&i>+  
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未决帐||老帐old account U_8I$v-~  
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现金帐cash account ZRQPOy  
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流水帐running account & {/u>,  
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暂记帐||未定帐suspense account oaXD^H\  
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过期帐||延滞帐overdue account||pastdue account 'K"*4B^3  
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杂项帐户sundry account He*L"VpWv  
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详细帐单||明细表detail account VsMNi#?  
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呆帐bad account 1&As:kv5I  
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会计项目title of account ;C<A}  
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会计薄||帐薄account-book ~S6N'$ ^  
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营业报告书||损益计算表account of budiness||business report U,S286  
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借贷细帐||交验帐account rendered 6;*(6$ ;  
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明细帐account stated G<
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与…银行开立一户头to open an account with ZIl<y
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与…银行建立交易to keep account with F)w83[5_d  
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继续记帐to keep account *ZGN!0/  
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与…有交易to have an account with XEEbmIO*<9  
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作成会计帐||有往来帐项to make out an account with (c2\:hvy  
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清算||清理债务to make up an account W!X]t) Ow  
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清洁帐目||与…停止交易to close ones account with ]Dg0@Y  
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结帐to close an account ={'($t%|T  
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清理未付款to ask an account||to demand an account JUFO.m^w  
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结清差额to balance the account with R <\Yg3m8  
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清算to settle an account||to liquidate an account||to square an account e~;)-Z  
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审查帐目||监查帐目to audit an account J9.p8A^^2  
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检查帐目to examine an account F@bCm+z-  
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转入A的帐户to charge the amount to As account 9[E$>o"%  
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以计帐方式付款to pay on account bnu0*Zg>  
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代理某人||为某人on ones account||on account of one D D;+& fe  
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为自己计算||独立帐目on ones own account _hL4@C  
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由某人收益并负风险on ones account and risk||for ones account and risk ]mo<qWRc>p  
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由某人负担for ones account||for account of one WTv\HI2X !  
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按某人指示||列入某人帐户by order and for account of one 9Sl|l.;!  
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列入5月份帐目for May account L8xprHgL  
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编入某中帐项下to pass to the account of||to place to the account of Q<-%jBP  
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寄出清算书to send in an account||to send in render an account lrX0c$)  
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支票薄cheque book =
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支票陈票人cheque drawer Sc$8tLDLj  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque #!u51P1  
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记名支票||认人支票cheque to order dGD^op,6g  
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到期支票antedated cheque K_+;"G  
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未到期支票postdated cheque pz35trW  
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保付支票certified cheque 4,F

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未获兑现支票，退票returned cheque Jg|cvu-+  
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横线支票crossed cheque 6(J4IzZ  
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普通横线general crossing bH\C5zt6(  
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特别横线special crossing Gh2Q$w:  
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空白支票blank cheque -!|WZ   
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失效支票，过期支票stale cheque 4N~+G `  
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普通支票open cheque kYxl1nv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h@~:(:zU$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W}XYmF*_?  
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支票换现金||兑现to cash a cheque q]6_
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清理票款to clear a cheque IS[Vap:  
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保证兑现to certify a cheque U_}7d"<| ?  
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填写支票数额to fill up a cheque E-~mOYea  
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支票上划线to cross a cheque E'5Ajtw;  
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开发支票to make out a cheque -uWKY6 :5  
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签发支票，开立支票to draw a cheque||to issue a cheque LI[ ?~P2\  
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透支支票to overdraw a cheque qgtn5]A  
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背书支票to endorse a cheque Vt'L1Wr0v  
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请付票款||清付票款to pay a cheque||to honour a cheque ~;[&K%n  
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支票退票to dishonour a cheque NCi>S%pD`<  
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拒付支票to refuse a cheque /}=a{J  
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拒付支票to stop payment of a cheque LP9)zi  
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提示要求付款to present for payment {b1UX9
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见票即付持票人payable to bearer %(`#A.yaE  
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支付指定人payable to order OEnDsIh q  
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已过期||无效out of date||stale \, 8p1$G  
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请给出票人R/D||refer to drawer Fnb2.R'+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X\\7$  
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文字与数字不一致words and figures differ OR4!YVVQ  
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支票 SdJ/4&{ !  
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时间已过account closed Gr: 3{o`  
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更改处应加盖印章alterations require initials C!&y  
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时间已过effects not cleared +th%enRB  
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停止付款payment stopped aDL*W@1S  
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支票毁损cheque mutilated B=X,7  
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汇款||寄钱to remit||to send money o''wCr%  
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寄票供取款||支票支付to send a cheque for payment ?LaUed'  
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寄款人a remitter feX^~gM  
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收款人a remittee "TS  
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国外汇票foreign Bill lfN~A"X  
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国内汇票inland Bill 7KjUW\mN2Z  
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跟单汇票documentary bill 58V[mlW)O0  
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空头汇票accommodation bill "v-(g 9(  
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原始汇票original bill o@bNpflb`  
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改写||换新票据renewed bill .dMVoG5  
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即期汇票sight bill||bill on demand R&f^+0%f  
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…days after date||…days after date…日后付款 _~u2: yl(  
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…months after date||…months after date…月后付款 e4>"92hX  
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见票后…日付款…days after sight||…days sight tCG76LH  
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见票后…月付款…months after sight||…months sight VZ& A%UFC  
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同组票据set of bills #>=j79~  
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单张汇票sola of exchange||sole of exchange U6E\AvbRn  
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远期汇票usance bill||bill at usance (;Y8pKl1e  
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长期汇票long bill zZcnijWb  
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短期汇票short bill 9O{b]=>wq  
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逾期汇票overdue bill yRp "jcD  
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宽限日期days of grace .#02 ngh  
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电汇telegraphic transfer （T.T） t!Sq A(-V  
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邮汇postal order||postal note （Am.）||post office order||money order ]smkTo/  
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本票promissory note （P/N） |5Xq0nvCe  
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押汇负责书||押汇保证书letter of hypothecation L(&&26Y  
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副保||抵押品||付属担保物collateral security n; {76Q  
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担保书trust receipt||letter of indemnity v
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承兑||认付acceptance I`NjqyTW  
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单张承兑general acceptance \rv<$d@L  
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有条件承兑qualified acceptance Xh56T^,2  
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附条件认付conditional acceptance F'0O2KQ  
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部分认付partial acceptance   O%bEB g