[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。   |?hsMN  
会计报表statement of account @Kw&X
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往来帐目account current tu/ 4  
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现在往来帐||存款额current accout [Dmf.PUe  
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销货帐account sales 0QxBC7`qp  
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共同计算帐项joint account P# U|  
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未决帐项outstanding account XqwP<5Z  
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贷方帐项credit account||creditor account DF'~ #G8  
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借方帐项debit account||debtor account BB ::zBg  
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应付帐||应付未付帐account payable 3JqGLR`z3  
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应收帐||应收未收帐account receivable UPPlm\wb*  
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新交易||新帐new account _lRIS_^;eE  
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未决帐||老帐old account Y"nz l]T  
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现金帐cash account sE!g!ht  
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流水帐running account +8"P*z,  
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暂记帐||未定帐suspense account 8:0,jnS  
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过期帐||延滞帐overdue account||pastdue account ,p!IFS`  
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杂项帐户sundry account kjXwVGK=P<  
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详细帐单||明细表detail account +oHbAPs8  
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呆帐bad account oMOh4NH,x  
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会计项目title of account ] ;CJ6gM~  
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会计薄||帐薄account-book Q ("4R  
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营业报告书||损益计算表account of budiness||business report G)_Zls2;  

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借贷细帐||交验帐account rendered Pv3G?u=4  
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明细帐account stated =^_a2_BBl  
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与…银行开立一户头to open an account with z<0/#OP'  
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与…银行建立交易to keep account with M-q5Jfm  
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继续记帐to keep account 2iOYC0`!  
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与…有交易to have an account with h^''ue"  
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作成会计帐||有往来帐项to make out an account with T7O)  
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清算||清理债务to make up an account ?C   
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清洁帐目||与…停止交易to close ones account with v$g\]QS p  
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结帐to close an account oEj$ xm_}  
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清理未付款to ask an account||to demand an account .C ,dV7  
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结清差额to balance the account with mQ:YHtHE.F  
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清算to settle an account||to liquidate an account||to square an account kf9]nIo  
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审查帐目||监查帐目to audit an account +RkXe; q  
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检查帐目to examine an account pEX Q  
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转入A的帐户to charge the amount to As account \YF07L]qs-  
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以计帐方式付款to pay on account nHp$5|r<  
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代理某人||为某人on ones account||on account of one t3K9 |8<  
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为自己计算||独立帐目on ones own account Ol|
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由某人收益并负风险on ones account and risk||for ones account and risk -mLu!32I<  
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由某人负担for ones account||for account of one W2M[w_~QE  
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按某人指示||列入某人帐户by order and for account of one (|3?wX'2U  
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列入5月份帐目for May account r/HG{XH`  
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编入某中帐项下to pass to the account of||to place to the account of ~~I]SI k{  
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寄出清算书to send in an account||to send in render an account !<b+7A  
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支票薄cheque book '
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支票陈票人cheque drawer fWF!%|L  
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持票人cheque holder Qk
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不记名支票cheque to bearer||bearer cheque TY` R_  
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记名支票||认人支票cheque to order g|4>S<uC  
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到期支票antedated cheque Vgy12dE  
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未到期支票postdated cheque F>%,}Y~B:  
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保付支票certified cheque sp0_f;bC  
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未获兑现支票，退票returned cheque (@O,U  
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横线支票crossed cheque 4
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普通横线general crossing A!$sOp  
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特别横线special crossing u=(.}  
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空白支票blank cheque Cth<xn(Q  
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失效支票，过期支票stale cheque Z_T~2t  
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普通支票open cheque KkR.p,/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~6OdwGWV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P>|sCF  
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支票换现金||兑现to cash a cheque ;y>}LGG  

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清理票款to clear a cheque 9*CRMkPrd  
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保证兑现to certify a cheque mWVq>~  
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填写支票数额to fill up a cheque ]pVuRj'pP  
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支票上划线to cross a cheque T<mP.T,$!  
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开发支票to make out a cheque tz%H1`  
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签发支票，开立支票to draw a cheque||to issue a cheque SCq3Kh  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque *d$r`.9j  
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请付票款||清付票款to pay a cheque||to honour a cheque G=qT{c8Q  
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支票退票to dishonour a cheque $q
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拒付支票to refuse a cheque FG6mh,C!  
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拒付支票to stop payment of a cheque AG(Gtv w  
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提示要求付款to present for payment G>w+J'7  
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见票即付持票人payable to bearer ;;lOu~-*$p  
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支付指定人payable to order BhCOT+i;c  
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已过期||无效out of date||stale -VO* P  
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请给出票人R/D||refer to drawer W@FRKDixG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 32Jl|@8,g  
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文字与数字不一致words and figures differ i$W E1-  
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支票 4oywP^
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时间已过account closed Z &j?@k,k  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared }&:F,q*  
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停止付款payment stopped v'X=|$75  
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支票毁损cheque mutilated PP_fTacX  
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汇款||寄钱to remit||to send money .,7ZDO9{  
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寄票供取款||支票支付to send a cheque for payment 'p:L"L}Q?  
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寄款人a remitter [5O`  
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收款人a remittee EU@XLm6  
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国外汇票foreign Bill 6*r3T:u3  
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国内汇票inland Bill {pof=G  
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跟单汇票documentary bill SuU %x2  
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空头汇票accommodation bill Ul?92  
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原始汇票original bill ;4rTm@6  
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改写||换新票据renewed bill /P-Eg86V'  
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即期汇票sight bill||bill on demand Xu8_
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…days after date||…days after date…日后付款 L9=D,C~  
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…months after date||…months after date…月后付款 i@C$O.m(  
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见票后…日付款…days after sight||…days sight -OS&(7  
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见票后…月付款…months after sight||…months sight @!:~gQ  
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同组票据set of bills -K_p? l  
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单张汇票sola of exchange||sole of exchange xjOj1Hv  
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远期汇票usance bill||bill at usance x}W,B,q  
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长期汇票long bill WUM&Lq k"  
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短期汇票short bill wW~y?A"{2  
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逾期汇票overdue bill oh k .;  
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宽限日期days of grace [i18$q5D  
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电汇telegraphic transfer （T.T） L> ehL(]!  
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邮汇postal order||postal note （Am.）||post office order||money order $^Is|]^  
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本票promissory note （P/N） >h kmL](^  
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押汇负责书||押汇保证书letter of hypothecation Lo^0VD!O  
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副保||抵押品||付属担保物collateral security -}u=tiNG  
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担保书trust receipt||letter of indemnity ke'aSD  
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承兑||认付acceptance /5qeNjI+2  
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单张承兑general acceptance S VCTiG8t  
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有条件承兑qualified acceptance kD&% 7Vz  
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附条件认付conditional acceptance 0(!j]w"r3  
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部分认付partial acceptance   z_Em%
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