[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。   Ibv`/8xh  
会计报表statement of account q^}iXE~  
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往来帐目account current >4?735f=x  

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现在往来帐||存款额current accout Vo(bro4ZQi  
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销货帐account sales gS!zaD7Nr  
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共同计算帐项joint account 1 l-Y)   
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未决帐项outstanding account /kqa|=-`q  
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贷方帐项credit account||creditor account oUL4l=dj.  
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借方帐项debit account||debtor account Eu[/* t+l  

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应付帐||应付未付帐account payable E_#?;l>  
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应收帐||应收未收帐account receivable Upz?x{>x  
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新交易||新帐new account q!YAA\'3
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未决帐||老帐old account A (+%DZ  
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现金帐cash account "-Wb[*U;  
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流水帐running account HbJ^L:/  
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暂记帐||未定帐suspense account V+t's*9o3  
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过期帐||延滞帐overdue account||pastdue account WF<3 7"A@  
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杂项帐户sundry account 9^@)R ED  
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详细帐单||明细表detail account Pk;YM}  
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呆帐bad account eg24.W9c  
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会计项目title of account hw=~%f;  
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会计薄||帐薄account-book  s;-AZr)  
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营业报告书||损益计算表account of budiness||business report 4eJR=h1  
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借贷细帐||交验帐account rendered AWJA?  
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明细帐account stated ,
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与…银行开立一户头to open an account with +}PN+:yV  
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与…银行建立交易to keep account with 'u~0rMe4})  
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继续记帐to keep account 9zY6hh**  
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与…有交易to have an account with ~]q>}/&YLo  
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作成会计帐||有往来帐项to make out an account with K6sXw[VC[  
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清算||清理债务to make up an account 6|~^P!&  
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清洁帐目||与…停止交易to close ones account with =4l @A>  
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结帐to close an account I]E 3&gnC  
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清理未付款to ask an account||to demand an account >0W P:-\*  
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结清差额to balance the account with g,rmGu3v  
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清算to settle an account||to liquidate an account||to square an account 0Q`v#$?":  
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审查帐目||监查帐目to audit an account {:|3V 7X  

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检查帐目to examine an account yCvtglAJ4  
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转入A的帐户to charge the amount to As account f!`?_  
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以计帐方式付款to pay on account }#7rg_O]>  
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代理某人||为某人on ones account||on account of one 9K/EteS
 
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为自己计算||独立帐目on ones own account jD6HCIjd'  
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由某人收益并负风险on ones account and risk||for ones account and risk rR-[CT  
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由某人负担for ones account||for account of one ZBK0`7#&EH  
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按某人指示||列入某人帐户by order and for account of one LhbdvJAk@  
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列入5月份帐目for May account $|-Lw!)D  
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编入某中帐项下to pass to the account of||to place to the account of Q_0+N3  
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寄出清算书to send in an account||to send in render an account t.28IHJ  
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支票薄cheque book Lc{arhN  
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支票陈票人cheque drawer FT-.gi0  
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持票人cheque holder @F<{/|P  
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不记名支票cheque to bearer||bearer cheque Bdw33z*m  
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记名支票||认人支票cheque to order OB(oOPH  
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到期支票antedated cheque wc;n= %  
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未到期支票postdated cheque +)sX8zb*gY  
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保付支票certified cheque =9jK\ T^  
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未获兑现支票，退票returned cheque 13X}pnW  
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横线支票crossed cheque bqcCA91  
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普通横线general crossing 'I]XX==_  
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特别横线special crossing WA`A/`taT  
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空白支票blank cheque Ya
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失效支票，过期支票stale cheque HuevDy4  
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普通支票open cheque sey,J5?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !"L.gu-'  
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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
 
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支票换现金||兑现to cash a cheque IVR%H_uz  
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清理票款to clear a cheque N,(! 
 
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保证兑现to certify a cheque [X (4
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填写支票数额to fill up a cheque ]\(8d[4  
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支票上划线to cross a cheque ./YR8#,  
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开发支票to make out a cheque kKX' Y+  
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签发支票，开立支票to draw a cheque||to issue a cheque )^j_O^T5  
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透支支票to overdraw a cheque ]VI^
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背书支票to endorse a cheque zx.
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请付票款||清付票款to pay a cheque||to honour a cheque <:S qMf  
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支票退票to dishonour a cheque ~ ld.I4  
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拒付支票to refuse a cheque 78&|^sq  
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拒付支票to stop payment of a cheque M:+CW;||!  
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提示要求付款to present for payment ^m\o(R  
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见票即付持票人payable to bearer sy&[Q{,4  
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支付指定人payable to order G%W9?4_K  
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已过期||无效out of date||stale ipSMmp B  
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请给出票人R/D||refer to drawer BA;r%?MRL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %cF`x_h[j  
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文字与数字不一致words and figures differ Liqo)m  
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支票 DUOoTl
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时间已过account closed (,Y[2_Zv  
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更改处应加盖印章alterations require initials JE.$]){  
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时间已过effects not cleared wE .H:q4&  
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停止付款payment stopped zIa={tU  
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支票毁损cheque mutilated bT:u|/I  
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汇款||寄钱to remit||to send money yR$_ZXsd  
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寄票供取款||支票支付to send a cheque for payment `d <`>  
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寄款人a remitter wNa5qp 0  
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收款人a remittee % .bDK}  
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国外汇票foreign Bill K V5 '-Sv1  
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国内汇票inland Bill 7L~*%j  
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跟单汇票documentary bill IMM;LC%rD9  
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空头汇票accommodation bill ^J^,@Hf_  
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原始汇票original bill CCTU-Xz/  
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改写||换新票据renewed bill :9&c%~7B9  
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即期汇票sight bill||bill on demand c7mKE`  
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…days after date||…days after date…日后付款 7xnj\9$m  
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…months after date||…months after date…月后付款 uw mN!!TS  
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见票后…日付款…days after sight||…days sight Lx,=Up.  
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见票后…月付款…months after sight||…months sight *PF<J/Pr  
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同组票据set of bills bq/Aopfr  
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单张汇票sola of exchange||sole of exchange %IsodtkDu  
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远期汇票usance bill||bill at usance QF P9"FM5F  
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长期汇票long bill wm~7`&  
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短期汇票short bill I=dG(?#7%  
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逾期汇票overdue bill 8w5}9}xF  
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宽限日期days of grace a7g;8t-&  
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电汇telegraphic transfer （T.T） hl1IG !  
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邮汇postal order||postal note （Am.）||post office order||money order uSfHlN4l
 
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本票promissory note （P/N） V_h&9]RL  
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押汇负责书||押汇保证书letter of hypothecation }a;xs};X;  
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副保||抵押品||付属担保物collateral security oxxuw Dcl  
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担保书trust receipt||letter of indemnity C5~~$7k0  
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承兑||认付acceptance |0[Buh[_:c  
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单张承兑general acceptance c
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有条件承兑qualified acceptance \B#tB?rA  
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附条件认付conditional acceptance :qE.(k1@5  
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部分认付partial acceptance   <q7o"NI6FZ