[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。   D(]])4  
会计报表statement of account #(`@D7S"  
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往来帐目account current x_3Zd  
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现在往来帐||存款额current accout zDk^^'  
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销货帐account sales M zLx 2?  
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共同计算帐项joint account R":nG7o  
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未决帐项outstanding account rX%qWhiEJ  
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贷方帐项credit account||creditor account =9 TAs? =  
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借方帐项debit account||debtor account t:X[Blw3$  
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应付帐||应付未付帐account payable sq_N !  
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应收帐||应收未收帐account receivable c?0uv2*Yh  
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新交易||新帐new account G6zFCgFJ^y  
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未决帐||老帐old account Z;@F.r  
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现金帐cash account ]t|KFk!)  
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流水帐running account i4.s_@2Y  
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暂记帐||未定帐suspense account |,]#vcJP#b  
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过期帐||延滞帐overdue account||pastdue account -9{}rE  
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杂项帐户sundry account .9WUp>  
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详细帐单||明细表detail account (H+'sf^h  
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呆帐bad account .gT@_.ZD9  
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会计项目title of account Q%QpG)E  
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会计薄||帐薄account-book [fR<#1Z  
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营业报告书||损益计算表account of budiness||business report 9A3Q&@,  
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借贷细帐||交验帐account rendered )R,*  
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明细帐account stated `iIYZ3i  
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与…银行开立一户头to open an account with uVu`TgbZ  
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与…银行建立交易to keep account with Q6%m}R  
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继续记帐to keep account f 21w`Uk48  
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与…有交易to have an account with #wM0p:<  
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作成会计帐||有往来帐项to make out an account with "[GIW+ui  
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清算||清理债务to make up an account O%c6vp7  
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清洁帐目||与…停止交易to close ones account with {b/AOR o  
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结帐to close an account #C>pA<YJzK  
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清理未付款to ask an account||to demand an account $AsM 9D<BE  
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结清差额to balance the account with 1Tiq2+hmf  
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清算to settle an account||to liquidate an account||to square an account oY.JK  
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审查帐目||监查帐目to audit an account &S|laqH  
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检查帐目to examine an account 8d$~w h  
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转入A的帐户to charge the amount to As account `kj7I{'l%9  
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以计帐方式付款to pay on account P_ZguNH  
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代理某人||为某人on ones account||on account of one BC4u,4S  
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为自己计算||独立帐目on ones own account RNt3az  
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由某人收益并负风险on ones account and risk||for ones account and risk ;\&7smE[  
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由某人负担for ones account||for account of one H"&N<"hw  
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按某人指示||列入某人帐户by order and for account of one JTs.NY <z  
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列入5月份帐目for May account gXfAz,  
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编入某中帐项下to pass to the account of||to place to the account of z&t6,0q`5  
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寄出清算书to send in an account||to send in render an account Aw |3W ]  
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支票薄cheque book iL\\JuY  
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支票陈票人cheque drawer ! TRiFD  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque lA ,%'+-  
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记名支票||认人支票cheque to order "?il07+w%  
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到期支票antedated cheque r94BEC 2  
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未到期支票postdated cheque ZcQm(my  
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保付支票certified cheque k+i=0P0mf  
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未获兑现支票，退票returned cheque 9o18VJR  
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横线支票crossed cheque W"0#  
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普通横线general crossing 1jF}g`At  
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特别横线special crossing #}gc6T~0  
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空白支票blank cheque ?+!KucTF  
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失效支票，过期支票stale cheque 0<)8 ?ow  
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普通支票open cheque r9%W?fEBp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v3/cNd3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SAoqq  
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支票换现金||兑现to cash a cheque Rl)/[T   
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清理票款to clear a cheque rd"]$_P8O  
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保证兑现to certify a cheque %mq]M  
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填写支票数额to fill up a cheque 0>'1|8+`(z  
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支票上划线to cross a cheque -1{N#c/U  
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开发支票to make out a cheque 1S=I(n?E  
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签发支票，开立支票to draw a cheque||to issue a cheque &o8\ $A  
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透支支票to overdraw a cheque 2M;{|U  
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背书支票to endorse a cheque ]y(#]Tw\  
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请付票款||清付票款to pay a cheque||to honour a cheque fb#Ob0H  
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支票退票to dishonour a cheque n,0}K+}  
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拒付支票to refuse a cheque 9M7{.XR,  
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拒付支票to stop payment of a cheque d8x$NW-s  
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提示要求付款to present for payment MVTU$
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见票即付持票人payable to bearer C4n5U^  
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支付指定人payable to order PvA%c<z  
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已过期||无效out of date||stale \"f}Fx  
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请给出票人R/D||refer to drawer eDy}_By^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^%_LA't'R  
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文字与数字不一致words and figures differ ,>Yz1P)L  
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支票 CqF<  BE  
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时间已过account closed 5:AAqMa  
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更改处应加盖印章alterations require initials U"ga0X5  
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时间已过effects not cleared yhTe*I=Gk  
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停止付款payment stopped dz7*a{  
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支票毁损cheque mutilated {E@@14]g  
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汇款||寄钱to remit||to send money 'av OQj]`K  
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寄票供取款||支票支付to send a cheque for payment  EI+.Q  
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寄款人a remitter /Bb\jvk-E  
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收款人a remittee & 8e~<  
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国外汇票foreign Bill bu\,2t}B  

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国内汇票inland Bill v6iV#yz3(  
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跟单汇票documentary bill II),m8G  
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空头汇票accommodation bill )D(XDN  
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原始汇票original bill G!%1<SLi.  
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改写||换新票据renewed bill 8a"aJYj  
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即期汇票sight bill||bill on demand 3wa }p^   
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…days after date||…days after date…日后付款 {5_*tV<I  
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…months after date||…months after date…月后付款 2Xgn[oI{  

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见票后…日付款…days after sight||…days sight 5GC{)#4  
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见票后…月付款…months after sight||…months sight 7nfQ=?XNK  
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同组票据set of bills  03_tt7  
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单张汇票sola of exchange||sole of exchange 4z?6[Cg<  
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远期汇票usance bill||bill at usance &vd9\Pp  
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长期汇票long bill |L<oKMZY  
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短期汇票short bill (m~MyT#S  
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逾期汇票overdue bill l'?/$?'e_Z  
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宽限日期days of grace 3-~_F*%ST  
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电汇telegraphic transfer （T.T） J4xt!RW!  
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邮汇postal order||postal note （Am.）||post office order||money order [t,grdw  
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本票promissory note （P/N） Su6ZO'[)  
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押汇负责书||押汇保证书letter of hypothecation 9F ).i  
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副保||抵押品||付属担保物collateral security N{L]H_=  
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担保书trust receipt||letter of indemnity JxNjyw  
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承兑||认付acceptance 2m/
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单张承兑general acceptance SDcD(G  
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有条件承兑qualified acceptance g6;O)b  
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附条件认付conditional acceptance ]e7D""  
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部分认付partial acceptance   v
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