[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。   .a.HaBBV  
会计报表statement of account YThVG0I =  
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往来帐目account current FDMQLxf  
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现在往来帐||存款额current accout iWs6 !s!  
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销货帐account sales hX.cdt_?  
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共同计算帐项joint account b)diYsTH  
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未决帐项outstanding account TO6 F  
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贷方帐项credit account||creditor account JHxcHh  
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借方帐项debit account||debtor account F*k =JL  
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应付帐||应付未付帐account payable ]&8em1  
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应收帐||应收未收帐account receivable x1@,k=qrd  
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新交易||新帐new account =[n !3M+X  
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未决帐||老帐old account L1kn="5  
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现金帐cash account C6
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流水帐running account JAxzXAsAR  
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暂记帐||未定帐suspense account ^iH[ 22b4  
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过期帐||延滞帐overdue account||pastdue account M&iXdw&  
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杂项帐户sundry account ]+G .S-a  
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详细帐单||明细表detail account /
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呆帐bad account (%6fZ  
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会计项目title of account I!!cA?W  
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会计薄||帐薄account-book o5]-Kuw`  
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营业报告书||损益计算表account of budiness||business report iklZ[G%A0  
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借贷细帐||交验帐account rendered ByE@4+9  
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明细帐account stated 0[H/>%3O  
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与…银行开立一户头to open an account with iYiTkq  
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与…银行建立交易to keep account with Y{~`g(~9_A  
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继续记帐to keep account {^Q,G x(  
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与…有交易to have an account with #t2N=3dOj  
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作成会计帐||有往来帐项to make out an account with Js:U1q  
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清算||清理债务to make up an account .(8V  
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清洁帐目||与…停止交易to close ones account with qHheF%[\5  
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结帐to close an account 48S NI  
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清理未付款to ask an account||to demand an account Oc,HnyV+  
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结清差额to balance the account with g9;s3qXiG  
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清算to settle an account||to liquidate an account||to square an account qnQ".  
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审查帐目||监查帐目to audit an account R'vNJDFY  
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检查帐目to examine an account 1R yE8DdP  
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转入A的帐户to charge the amount to As account PJ&L7  
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以计帐方式付款to pay on account hbr3.<o1lY  
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代理某人||为某人on ones account||on account of one 2"shB(:z>  
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为自己计算||独立帐目on ones own account tux0}|[^'  
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由某人收益并负风险on ones account and risk||for ones account and risk Bxw(pACf  
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由某人负担for ones account||for account of one L AA(2  
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按某人指示||列入某人帐户by order and for account of one mvTp,^1  
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列入5月份帐目for May account wD$UShnm9-  
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编入某中帐项下to pass to the account of||to place to the account of WcM\4q@  
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寄出清算书to send in an account||to send in render an account YHu]\'Ff  
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支票薄cheque book QX<x2U  
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支票陈票人cheque drawer W\w#}kY  
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持票人cheque holder H|wP8uQC  
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不记名支票cheque to bearer||bearer cheque t#t[cgI  
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记名支票||认人支票cheque to order p nI=
 
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到期支票antedated cheque h4F%lGot  
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未到期支票postdated cheque #qDm)zCM  
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保付支票certified cheque |rZM
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未获兑现支票，退票returned cheque Rc1k_fZ}  
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横线支票crossed cheque 324XoMO  
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普通横线general crossing y*-_  
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特别横线special crossing >,]8iMh  
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空白支票blank cheque 5ct&fjmR_  
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失效支票，过期支票stale cheque -YKy"   
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普通支票open cheque Q zaD\^OF  
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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#d<lx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d>8"-$  
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支票换现金||兑现to cash a cheque }\7UU?@n
 
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清理票款to clear a cheque Wa<<"x$  
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保证兑现to certify a cheque &9#m]
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填写支票数额to fill up a cheque d-UeItyW*  
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支票上划线to cross a cheque S v>6:y9?G  
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开发支票to make out a cheque EE!}$q
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签发支票，开立支票to draw a cheque||to issue a cheque r<e%;S  
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透支支票to overdraw a cheque @dDeOnF  
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背书支票to endorse a cheque @0?!bua_|  
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请付票款||清付票款to pay a cheque||to honour a cheque -1g:3'% P  
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支票退票to dishonour a cheque W p=3heCa6  
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拒付支票to refuse a cheque O<gfZ>  
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拒付支票to stop payment of a cheque fGo4&( U  
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提示要求付款to present for payment @c3xUK  
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见票即付持票人payable to bearer ,fVD`RR(W?  
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支付指定人payable to order /d8o*m'bu!  
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已过期||无效out of date||stale m~ tvuz I  
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请给出票人R/D||refer to drawer k_al*iM>H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P3$eomX'  
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文字与数字不一致words and figures differ c7Z4u|G  
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支票 Y ::0v@&(  
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时间已过account closed 'Wo nz<{'  
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更改处应加盖印章alterations require initials n/H OP  
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时间已过effects not cleared c8qr-x1HG  
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停止付款payment stopped z3fv}_\z  
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支票毁损cheque mutilated Pf?kNJ*Tv)  
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汇款||寄钱to remit||to send money XX;4A  
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寄票供取款||支票支付to send a cheque for payment bQll;U^A  
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寄款人a remitter e5=d Ev  
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收款人a remittee &
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国外汇票foreign Bill WKf<% E$  
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国内汇票inland Bill h\m35'v!  
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跟单汇票documentary bill eh#37*-  
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空头汇票accommodation bill |J`EM7qMK  
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原始汇票original bill U%{GLO   
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改写||换新票据renewed bill tz1@s nes  
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即期汇票sight bill||bill on demand c?::l+  
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…days after date||…days after date…日后付款 sW^M  ]  
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…months after date||…months after date…月后付款 dQut8>0&  
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见票后…日付款…days after sight||…days sight DF%d/a{]  
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见票后…月付款…months after sight||…months sight ~G@NWF?7  
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同组票据set of bills l![M
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单张汇票sola of exchange||sole of exchange 1-RY5R}VR  
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远期汇票usance bill||bill at usance U}2@  
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长期汇票long bill OT#@\/>  
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短期汇票short bill b3NIFKw  
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逾期汇票overdue bill $e^"Inhtqp  
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宽限日期days of grace /08FV|tX)  
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电汇telegraphic transfer （T.T） K'OG-fn;  
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邮汇postal order||postal note （Am.）||post office order||money order <O jK $KV  
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本票promissory note （P/N） *0U#Z]t  
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押汇负责书||押汇保证书letter of hypothecation _/[qBe  
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副保||抵押品||付属担保物collateral security @6UY4vq9  
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担保书trust receipt||letter of indemnity %Tp9GGt  

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承兑||认付acceptance
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单张承兑general acceptance =i~ = |K!  
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有条件承兑qualified acceptance 'm0WPS/6E  
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附条件认付conditional acceptance 1I;q@g0  
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部分认付partial acceptance   b esc7!S