[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。   Ym0Xl(Se  
会计报表statement of account {)jQbAr(G  
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往来帐目account current \!s0VEE  
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现在往来帐||存款额current accout @\[&_DZ  
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销货帐account sales knF *~O :y  
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共同计算帐项joint account ~@L$}Eu  
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未决帐项outstanding account tQ] R@i  
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贷方帐项credit account||creditor account -Z]?v
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借方帐项debit account||debtor account I)DLnnQQ  
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应付帐||应付未付帐account payable TZPWMCN4  
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应收帐||应收未收帐account receivable Qh)@-r3  
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新交易||新帐new account 3vmLftZE}  
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未决帐||老帐old account 0Q%'vBX\`  
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现金帐cash account #.a4}ya19  
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流水帐running account (/Z~0hA[Q  
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暂记帐||未定帐suspense account >x&$lT{OY  
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过期帐||延滞帐overdue account||pastdue account EmG`ga)s  
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杂项帐户sundry account k s sXi6^  
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详细帐单||明细表detail account {Am\%v\  
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呆帐bad account 241YJ  
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会计项目title of account RAXqRP,iw  
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会计薄||帐薄account-book 
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营业报告书||损益计算表account of budiness||business report f![x7D$  
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借贷细帐||交验帐account rendered o9q%=/@,  
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明细帐account stated +7N6]pK|"  
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与…银行开立一户头to open an account with !ssE >bDa  
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与…银行建立交易to keep account with b(;"p-^  
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继续记帐to keep account [$8*(d"F'  
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与…有交易to have an account with j4ypXPY``!  
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作成会计帐||有往来帐项to make out an account with 5(u7b  
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清算||清理债务to make up an account H Y.,f_m  
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清洁帐目||与…停止交易to close ones account with j05ahquI  
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结帐to close an account 7s<v06Wo  
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清理未付款to ask an account||to demand an account 0*B_$E06  
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结清差额to balance the account with u;h9Ra1  
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清算to settle an account||to liquidate an account||to square an account b0m1O.&I_  
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审查帐目||监查帐目to audit an account }\*dD2qNL}  
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检查帐目to examine an account VskyRxfdW3  
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转入A的帐户to charge the amount to As account |+x;18  
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以计帐方式付款to pay on account <ynmA  
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代理某人||为某人on ones account||on account of one Z&JW}''n|F  
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为自己计算||独立帐目on ones own account vRRi"bo  
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由某人收益并负风险on ones account and risk||for ones account and risk d[-w&[iy  
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由某人负担for ones account||for account of one QmbD%kW`3  
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按某人指示||列入某人帐户by order and for account of one @xSS`&b  
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列入5月份帐目for May account J--9VlC'  
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编入某中帐项下to pass to the account of||to place to the account of ZfL\3Mn  
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寄出清算书to send in an account||to send in render an account z)]_(zZ^  
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支票薄cheque book #f\U
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支票陈票人cheque drawer /DQoM@X  
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持票人cheque holder Q$
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不记名支票cheque to bearer||bearer cheque 2/E3~X7  
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记名支票||认人支票cheque to order D(@#Gd\Z@  
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到期支票antedated cheque {S'xZ._=  
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未到期支票postdated cheque f|1y?w?I  
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保付支票certified cheque g$EjIHb  

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未获兑现支票，退票returned cheque vz#rbBY*;  
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横线支票crossed cheque [NQ`S ~_:  
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普通横线general crossing ])7t!<  
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特别横线special crossing L/"u,~[  
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空白支票blank cheque B&0-~o3WP  
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失效支票，过期支票stale cheque 38>8{Ma  
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普通支票open cheque *QG>U[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !BIq>pO%Ui  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3G~ T_J&  
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支票换现金||兑现to cash a cheque zF>| 9JU  
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清理票款to clear a cheque w[^s)1  
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保证兑现to certify a cheque y"<nx 3  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque G +o)s  
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开发支票to make out a cheque ]E .+)>  
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签发支票，开立支票to draw a cheque||to issue a cheque ryy".'v  
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透支支票to overdraw a cheque 6D_3Hwrs  
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背书支票to endorse a cheque f wWI2"}  
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请付票款||清付票款to pay a cheque||to honour a cheque 1@JAY!yoo_  
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支票退票to dishonour a cheque cY
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拒付支票to refuse a cheque p^_2]%,QeM  
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拒付支票to stop payment of a cheque )R.y>Ucb0  
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提示要求付款to present for payment ]|ew!N$ar=  
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见票即付持票人payable to bearer H,bYzWsrPo  
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支付指定人payable to order uH7$/  
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已过期||无效out of date||stale MO|aN,  
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请给出票人R/D||refer to drawer qOAK`{b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~ HFDX@m*  
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文字与数字不一致words and figures differ </~!5x62Oy  
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支票 M|IR7Ot LV  
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时间已过account closed 
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更改处应加盖印章alterations require initials VA{2a7]  
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时间已过effects not cleared nHiE$Y  
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停止付款payment stopped lQ/u#c$n  
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支票毁损cheque mutilated mhTi{t_fHM  
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汇款||寄钱to remit||to send money Wc]L4
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寄票供取款||支票支付to send a cheque for payment Dxj&9Ra  
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寄款人a remitter R Ptc \ 4  
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收款人a remittee Buazm3q8H  
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国外汇票foreign Bill jvGGIb"&1  
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国内汇票inland Bill Q#+y}pOLP  
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跟单汇票documentary bill !2]eVO  
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空头汇票accommodation bill fyb:eO}  
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原始汇票original bill $_bhZnYp7  
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改写||换新票据renewed bill ^o;f~6#17  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 q#}#A@Rg  
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…months after date||…months after date…月后付款 Nd5G-eYI  
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见票后…日付款…days after sight||…days sight G{wIY"~4  
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见票后…月付款…months after sight||…months sight C2$_Ad=s  
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同组票据set of bills !&8nwOG  
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单张汇票sola of exchange||sole of exchange U04TVQ
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远期汇票usance bill||bill at usance .mr&zq  
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长期汇票long bill z' oK 0"  
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短期汇票short bill !+<OED=qe  

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逾期汇票overdue bill O)2==_f\  
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宽限日期days of grace =sp5.-r  
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电汇telegraphic transfer （T.T） sf7~hN*  
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邮汇postal order||postal note （Am.）||post office order||money order >ocDh~@aP  
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本票promissory note （P/N） Ba8 s  
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押汇负责书||押汇保证书letter of hypothecation qcmf*Yl:v  
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副保||抵押品||付属担保物collateral security EC:u;2f!  
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担保书trust receipt||letter of indemnity VZhHO d  
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承兑||认付acceptance ]ChGi[B~9  
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单张承兑general acceptance lTR/o  
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有条件承兑qualified acceptance %v"qFYVX"  
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附条件认付conditional acceptance ^*$lCUv8p  
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部分认付partial acceptance   Vlf=gP