[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。   ZLAy- 9^Y  
会计报表statement of account v0jgki4t  
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往来帐目account current y9}>:pj4  
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现在往来帐||存款额current accout -4_$lnw$  
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销货帐account sales b(O3@Q6[  
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共同计算帐项joint account QWHu
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未决帐项outstanding account \&gB)czEO  
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贷方帐项credit account||creditor account HBx=\%;n  
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借方帐项debit account||debtor account Y#$%iF  
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应付帐||应付未付帐account payable k-OPU,  
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应收帐||应收未收帐account receivable z]D 69O b  
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新交易||新帐new account |T)6yDL  
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未决帐||老帐old account "J8vjr1/  
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现金帐cash account h2J/c#Qvh  
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流水帐running account hD*SpVIU  
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暂记帐||未定帐suspense account o{q{!7DH@  
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过期帐||延滞帐overdue account||pastdue account 4\u1TYR  
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杂项帐户sundry account ,*hLFaR-  
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详细帐单||明细表detail account h"_;IUZ!  
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呆帐bad account a>]uU*Xm  
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会计项目title of account ]X5 9  
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会计薄||帐薄account-book #_J@-f7^  

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营业报告书||损益计算表account of budiness||business report ],FMwCI  
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借贷细帐||交验帐account rendered a M2l2  
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明细帐account stated _w/EP  
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与…银行开立一户头to open an account with NI#:|}CYS  
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与…银行建立交易to keep account with /!Wu D\B  
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继续记帐to keep account xtE_=
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与…有交易to have an account with 9{}1r2xW  
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作成会计帐||有往来帐项to make out an account with P8>d6;o($  
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清算||清理债务to make up an account ph[#QHB  
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清洁帐目||与…停止交易to close ones account with B}:(za&  
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结帐to close an account T[uiPs/xD  
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清理未付款to ask an account||to demand an account Z@&Dki  
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结清差额to balance the account with a,+@|TJ,i  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account K+8-9$w6  
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检查帐目to examine an account {g~bQ2wDC  
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转入A的帐户to charge the amount to As account 199]WHc  
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以计帐方式付款to pay on account _uKZMl  
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代理某人||为某人on ones account||on account of one qYf
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为自己计算||独立帐目on ones own account hf<^/@^tK  
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由某人收益并负风险on ones account and risk||for ones account and risk hj$e|arB  
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由某人负担for ones account||for account of one $ GQ-(/  
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按某人指示||列入某人帐户by order and for account of one NU\ 5{N<  
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列入5月份帐目for May account ZBG
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编入某中帐项下to pass to the account of||to place to the account of X$b={]b  
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寄出清算书to send in an account||to send in render an account %=<IGce  
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支票薄cheque book o1OBwPj  
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支票陈票人cheque drawer W"xP(7X  
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持票人cheque holder "$5\,  
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不记名支票cheque to bearer||bearer cheque ]AS"z<  
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记名支票||认人支票cheque to order xaKst p  
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到期支票antedated cheque :Ze+%d=  
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未到期支票postdated cheque bv d
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保付支票certified cheque f|aDTWF  
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未获兑现支票，退票returned cheque lZt(
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横线支票crossed cheque C;\VO)]t  
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普通横线general crossing ?Zyok]s  
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特别横线special crossing 9g?xlue#?  
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空白支票blank cheque $-@$i`Kf/  
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失效支票，过期支票stale cheque s5Fr)q// !  
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普通支票open cheque `h;}3r#R{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,p,Du F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .Y/-8H-3v  
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支票换现金||兑现to cash a cheque yer> x  
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清理票款to clear a cheque !5;t#4=  
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保证兑现to certify a cheque E0bFx5e5fu  
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填写支票数额to fill up a cheque ;2W2MZ!TF  
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支票上划线to cross a cheque A1!:BC  
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开发支票to make out a cheque c
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签发支票，开立支票to draw a cheque||to issue a cheque V9$-twhu  
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透支支票to overdraw a cheque v=bv@c  
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背书支票to endorse a cheque <
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请付票款||清付票款to pay a cheque||to honour a cheque +wjlAqMQ  
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支票退票to dishonour a cheque @>9A$w$H|a  
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拒付支票to refuse a cheque cl#OvQ  
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拒付支票to stop payment of a cheque v @_?iC"`  
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提示要求付款to present for payment :'b%5/ ^q  
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见票即付持票人payable to bearer .k|-Ks|d|  
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支付指定人payable to order k@lXXII ?  
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已过期||无效out of date||stale Xd5! Ti}  
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请给出票人R/D||refer to drawer SSo~.)J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )OS>9 kFH  
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文字与数字不一致words and figures differ L)j]~^P$-  
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支票 "o~N42DLB%  
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时间已过account closed w@4t$
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更改处应加盖印章alterations require initials {: Am9B  
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时间已过effects not cleared oR!n b m  
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停止付款payment stopped JuKk"tr~RB  
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支票毁损cheque mutilated /7!_un9  
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汇款||寄钱to remit||to send money &/z
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter P':]A{<Z  
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收款人a remittee )VV4HoH]8  
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国外汇票foreign Bill }R?v"6aBS  
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国内汇票inland Bill ^=heen<S%  
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跟单汇票documentary bill P?yOLG+)l)  
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空头汇票accommodation bill CguU+8]  
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原始汇票original bill !`d 832  
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改写||换新票据renewed bill ozxK?AMgG  
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即期汇票sight bill||bill on demand f6aT[Nw<  
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…days after date||…days after date…日后付款 @poMK:  
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…months after date||…months after date…月后付款 h9)]N&07b  
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见票后…日付款…days after sight||…days sight a_}BTkfHa  
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见票后…月付款…months after sight||…months sight $M8>SLd  
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同组票据set of bills f>, Qh l  
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单张汇票sola of exchange||sole of exchange `QyALcO  
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远期汇票usance bill||bill at usance tV}ajs  
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长期汇票long bill %n`iA7j$W  
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短期汇票short bill +/UXy2VRt$  
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逾期汇票overdue bill p/^\(/\])  
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宽限日期days of grace ?}>Z_ ("  
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电汇telegraphic transfer （T.T） CFrHNU  
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邮汇postal order||postal note （Am.）||post office order||money order UFY~D"%/  
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本票promissory note （P/N） (,9cCnvmYU  
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押汇负责书||押汇保证书letter of hypothecation 9h0,L/;\  
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副保||抵押品||付属担保物collateral security Am`A [rV0  
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担保书trust receipt||letter of indemnity NF.6(PG|  
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承兑||认付acceptance v2X0Px_  
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单张承兑general acceptance p:>?  
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有条件承兑qualified acceptance ?D 9#dGK  
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附条件认付conditional acceptance GYmBxX87  
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部分认付partial acceptance   G 9":z|