[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。   f7I!o,/  
会计报表statement of account Y7<
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往来帐目account current /ommM  
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现在往来帐||存款额current accout Zty9O8g  
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销货帐account sales 9*2 ^2GR^;  
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共同计算帐项joint account  bU$M)  
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未决帐项outstanding account #,9#x]U#v  
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贷方帐项credit account||creditor account s&1
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借方帐项debit account||debtor account BT"n;L?[  
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应付帐||应付未付帐account payable {
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应收帐||应收未收帐account receivable Ho1V)T
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新交易||新帐new account B7PdavO#  
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未决帐||老帐old account rTqGtmulG  
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现金帐cash account 
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流水帐running account 1u"#rC>7.4  
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暂记帐||未定帐suspense account ,c&gw tdl  
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过期帐||延滞帐overdue account||pastdue account eJeL{`NS  
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杂项帐户sundry account dsH *9t:z  
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详细帐单||明细表detail account &x;n^W;#  
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呆帐bad account `?b'.Z_J  
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会计项目title of account CD%Cb53  
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会计薄||帐薄account-book xaVn.&Wl  
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营业报告书||损益计算表account of budiness||business report >239SyC-,  
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借贷细帐||交验帐account rendered 5-y*]:g(  
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明细帐account stated @0]WMI9B"B  
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与…银行开立一户头to open an account with YB<nz<;JR  
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与…银行建立交易to keep account with U$~6V%e  
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继续记帐to keep account K@{0]
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with X%j`rQk`  
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清算||清理债务to make up an account > Zs!  
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清洁帐目||与…停止交易to close ones account with (${ #l  
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结帐to close an account I 9qFXvqL  
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清理未付款to ask an account||to demand an account 5L[imOM0  
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结清差额to balance the account with Zf3(! a[  
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清算to settle an account||to liquidate an account||to square an account Ie/_gz^  
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审查帐目||监查帐目to audit an account ElUFne=  
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检查帐目to examine an account s 0Uid&qE  
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转入A的帐户to charge the amount to As account =Pw{1m|k  
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以计帐方式付款to pay on account !9PAfi?  
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代理某人||为某人on ones account||on account of one KPO w  
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为自己计算||独立帐目on ones own account =@M9S  
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由某人收益并负风险on ones account and risk||for ones account and risk |e@1@q(a[]  
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由某人负担for ones account||for account of one I\6C0x  
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按某人指示||列入某人帐户by order and for account of one m}?j U  
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列入5月份帐目for May account Fz(
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编入某中帐项下to pass to the account of||to place to the account of @4*eH\3  
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寄出清算书to send in an account||to send in render an account h\@X!Z,  
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支票薄cheque book cD`?"n  
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支票陈票人cheque drawer v2]N5  

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持票人cheque holder :^?-bppYW  
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不记名支票cheque to bearer||bearer cheque -:_3N2U=+  
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记名支票||认人支票cheque to order e/g9r  
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到期支票antedated cheque [Y`E"1f2  
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未到期支票postdated cheque VSUWX1k4%  
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保付支票certified cheque 7R5ebMW V  
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未获兑现支票，退票returned cheque ,tZL"  
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横线支票crossed cheque mBye)q$  
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普通横线general crossing {C]tS5$Z  
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特别横线special crossing x

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空白支票blank cheque @6!Myez'  
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失效支票，过期支票stale cheque :>ca).cjac  
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普通支票open cheque VL"Cxs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 58mpW`Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1n6%EC|X  
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支票换现金||兑现to cash a cheque LtUw  
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清理票款to clear a cheque &+hk5?c /  
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保证兑现to certify a cheque ^) `e}}  
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填写支票数额to fill up a cheque :1"k`AG  
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支票上划线to cross a cheque psiuoY
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开发支票to make out a cheque @a=jSB#B  
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签发支票，开立支票to draw a cheque||to issue a cheque *].qm g%  
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透支支票to overdraw a cheque Zrgv*  
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背书支票to endorse a cheque nHZhP4W  
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请付票款||清付票款to pay a cheque||to honour a cheque 8`1]#Vw  
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支票退票to dishonour a cheque yVKl%GO  
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拒付支票to refuse a cheque !4Sd^"  
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拒付支票to stop payment of a cheque / +ais3  
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提示要求付款to present for payment PJ<qqA`!  
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见票即付持票人payable to bearer utn,`v   
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支付指定人payable to order X(8LhsP  
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已过期||无效out of date||stale ,[dvs&-*  
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请给出票人R/D||refer to drawer &t!f dti  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VyNU<}  
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文字与数字不一致words and figures differ uFlf#t =  
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支票 J^PFhu  
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时间已过account closed z

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更改处应加盖印章alterations require initials ['iEw!  
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时间已过effects not cleared :RBeq,QaO  
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停止付款payment stopped -0NkAQrg  
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支票毁损cheque mutilated cqm:[0Xf5>  
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汇款||寄钱to remit||to send money CqU^bVs  
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寄票供取款||支票支付to send a cheque for payment fy&u[Jd{  
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寄款人a remitter Cj YI*  
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收款人a remittee #hXvGon
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国外汇票foreign Bill 3&+nV1  
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国内汇票inland Bill q{f (T\  
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跟单汇票documentary bill it-2]N
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空头汇票accommodation bill zpzxCzU  
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原始汇票original bill 9}a&:QTHR  
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改写||换新票据renewed bill e:T9f('  
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即期汇票sight bill||bill on demand t=jG$
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…days after date||…days after date…日后付款 {7_C|z:'p&  
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…months after date||…months after date…月后付款 +NeoGnj  
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见票后…日付款…days after sight||…days sight TnQW~_:  
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见票后…月付款…months after sight||…months sight u Qg$hS  
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同组票据set of bills JLg/fB3%  
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单张汇票sola of exchange||sole of exchange JE<h  
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远期汇票usance bill||bill at usance gQ<{NQMzvd  
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长期汇票long bill ~c*kS E2X  
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短期汇票short bill S9
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逾期汇票overdue bill sI{?4k  
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宽限日期days of grace rMw$T=Oi  
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电汇telegraphic transfer （T.T） xZ SDA8kS  
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邮汇postal order||postal note （Am.）||post office order||money order 0r?]b*IEK  
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本票promissory note （P/N） 05 .EI )7  
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押汇负责书||押汇保证书letter of hypothecation /_yAd,^-+  
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副保||抵押品||付属担保物collateral security 6}Rb-\N  
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担保书trust receipt||letter of indemnity Os!x<r|r  
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承兑||认付acceptance u(PUbxJ
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单张承兑general acceptance - rI4_Dl  
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有条件承兑qualified acceptance _<l)4A3rS  
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附条件认付conditional acceptance =GiN~$d  
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部分认付partial acceptance   $&i8/pD