[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。   F3=iyiz6  
会计报表statement of account nV_[40KP_  
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往来帐目account current ;@/vKA3l.  
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现在往来帐||存款额current accout Rf#t|
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销货帐account sales mApl}I  
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共同计算帐项joint account A08{]E#v>  
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未决帐项outstanding account q:3HU<  
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贷方帐项credit account||creditor account h%!N!\  
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借方帐项debit account||debtor account NSDls@m  
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应付帐||应付未付帐account payable )jm u*D5N  
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应收帐||应收未收帐account receivable {GKqOu  
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新交易||新帐new account Z >F5rkJ  
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未决帐||老帐old account U=>4=gsG  
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现金帐cash account WoX,F1o  
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流水帐running account @DK;i_i  
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暂记帐||未定帐suspense account 8VLD yX2-  
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过期帐||延滞帐overdue account||pastdue account O"~BnA`dJ  
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杂项帐户sundry account HA::(cXL  
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详细帐单||明细表detail account z{ydP Ra  
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呆帐bad account 7(<z=F  
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会计项目title of account Lyj0$wbH`  
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会计薄||帐薄account-book 7n*[r*$  
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营业报告书||损益计算表account of budiness||business report #
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借贷细帐||交验帐account rendered "f-z
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明细帐account stated XI*cu\7sy  
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与…银行开立一户头to open an account with _Z
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与…银行建立交易to keep account with K oF4e:2>  
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继续记帐to keep account Wu9))Ir  
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与…有交易to have an account with [J71aH  
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作成会计帐||有往来帐项to make out an account with I||4.YT  
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清算||清理债务to make up an account -Bl!s^-'  
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清洁帐目||与…停止交易to close ones account with hL8GW> `a  
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结帐to close an account M((]> *g  
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清理未付款to ask an account||to demand an account c+^#(OB  
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结清差额to balance the account with =]auP{AlE  
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清算to settle an account||to liquidate an account||to square an account c<PML|e  
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审查帐目||监查帐目to audit an account 3i c6!T#t"  
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检查帐目to examine an account y ;$8C  
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转入A的帐户to charge the amount to As account UY!N"[&  
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以计帐方式付款to pay on account [9:'v@Ph  
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代理某人||为某人on ones account||on account of one &s|a\!>l  
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为自己计算||独立帐目on ones own account R>ak 3Y  
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由某人收益并负风险on ones account and risk||for ones account and risk *7ggw[~  
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由某人负担for ones account||for account of one epWO}@ b a  
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按某人指示||列入某人帐户by order and for account of one >~g(acH%`x  
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列入5月份帐目for May account j#C1+Us  
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编入某中帐项下to pass to the account of||to place to the account of jWg7
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寄出清算书to send in an account||to send in render an account <O5r|  
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支票薄cheque book zH1pW(  
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支票陈票人cheque drawer PP{CK 4  

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持票人cheque holder t3#My2=  
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不记名支票cheque to bearer||bearer cheque X}Ey6*D:  
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记名支票||认人支票cheque to order vZgV/?'z  
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到期支票antedated cheque re\@v8w~  
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未到期支票postdated cheque d},IQ,Az:Z  
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保付支票certified cheque Bs@!S?  
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未获兑现支票，退票returned cheque 0X rB+nt  
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横线支票crossed cheque 6.o8vC/PZ  
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普通横线general crossing +GgJF Bl  
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特别横线special crossing i6"/GSA  
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空白支票blank cheque 4H7 3a5f  
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失效支票，过期支票stale cheque ;2o+|U@  
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普通支票open cheque :NB,Dz+i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JvA6kw,  
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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-UutI&  
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支票换现金||兑现to cash a cheque |!r.p_Zt  
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清理票款to clear a cheque \
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保证兑现to certify a cheque )P6n,\  
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填写支票数额to fill up a cheque t6.hg3Y  
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支票上划线to cross a cheque ILt95l  
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开发支票to make out a cheque {~*aXu3  
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签发支票，开立支票to draw a cheque||to issue a cheque zcrLd={  
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透支支票to overdraw a cheque CPq{M.B  
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背书支票to endorse a cheque z/*nY?  
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请付票款||清付票款to pay a cheque||to honour a cheque -GkNA"2M[  
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支票退票to dishonour a cheque 9X
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拒付支票to refuse a cheque ~mc7O  
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拒付支票to stop payment of a cheque <dx xXzLT  
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提示要求付款to present for payment 8tWOV
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见票即付持票人payable to bearer 
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支付指定人payable to order ~\tI9L?|A  
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已过期||无效out of date||stale |w2H5f{fR  
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请给出票人R/D||refer to drawer &
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $:"r$7  
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文字与数字不一致words and figures differ F)/}Q[o8  
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支票 8DbXv~3@  
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时间已过account closed +MPM^m  
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更改处应加盖印章alterations require initials Pl<r*d)h  
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时间已过effects not cleared 2#l<L>#  
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停止付款payment stopped o^;$-O!/  
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支票毁损cheque mutilated wXp A1,i  
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汇款||寄钱to remit||to send money Zpg/T K  
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寄票供取款||支票支付to send a cheque for payment C%d\DuJ5'~  
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寄款人a remitter BJ!b LQ  
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收款人a remittee F>Rz}-Fy  
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国外汇票foreign Bill 4s nL((  
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国内汇票inland Bill u-PAi5&n  
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跟单汇票documentary bill /ylO["<Q  

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空头汇票accommodation bill OJiW@Z_\  
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原始汇票original bill *,<A[XP  
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改写||换新票据renewed bill pSp/Qpb-B  
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即期汇票sight bill||bill on demand eJA$J=^R;  
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…days after date||…days after date…日后付款 hw! l{yv  
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…months after date||…months after date…月后付款 TI4#A E  
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见票后…日付款…days after sight||…days sight ;6S,|rC]  
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见票后…月付款…months after sight||…months sight uQh dg4  
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同组票据set of bills -]""Jl^  
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单张汇票sola of exchange||sole of exchange E;!pK9wL|  
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远期汇票usance bill||bill at usance Gk_%WY*  
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长期汇票long bill ZK:dhwer  
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短期汇票short bill 2iOn\ ^]x  
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逾期汇票overdue bill O-m=<Fk> D  
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宽限日期days of grace $t*>A+J  
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电汇telegraphic transfer （T.T） Pd gn 9  
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邮汇postal order||postal note （Am.）||post office order||money order y98v  
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本票promissory note （P/N） +_^Rxx!XA  
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押汇负责书||押汇保证书letter of hypothecation v[$-)vs*ag  
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副保||抵押品||付属担保物collateral security [tN^)c`s/  
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担保书trust receipt||letter of indemnity T,'{0q  
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承兑||认付acceptance J#k3iE }  
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单张承兑general acceptance WUC-*(  
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有条件承兑qualified acceptance ~Onj|w7  
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附条件认付conditional acceptance Vki'pAN  
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部分认付partial acceptance   KBUClx?