[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。   aS ]bTYJ'  
会计报表statement of account gi26Dtk(h  
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往来帐目account current El3Y1g3+3  
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现在往来帐||存款额current accout `a$-"tW~j  
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销货帐account sales /oA=6N#j  
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共同计算帐项joint account uB;\nj5'D  
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未决帐项outstanding account A1VbqA  
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贷方帐项credit account||creditor account [^oTC;  
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借方帐项debit account||debtor account o75Hi t  
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应付帐||应付未付帐account payable >!o||Yn  
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应收帐||应收未收帐account receivable eSAB :L,K  
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新交易||新帐new account $mH'%YDIl  
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未决帐||老帐old account W~EDLLZ  
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现金帐cash account 4&)4hF  
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流水帐running account m+jW+  
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暂记帐||未定帐suspense account -#TF&-  
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过期帐||延滞帐overdue account||pastdue account [xm{4Ba2X  
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杂项帐户sundry account iJ n<  
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详细帐单||明细表detail account 0Oy.&C T  
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呆帐bad account T-e'r  
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会计项目title of account 3!E*h0$}  
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会计薄||帐薄account-book FYPv:k  
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营业报告书||损益计算表account of budiness||business report @qj4rt"  
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借贷细帐||交验帐account rendered )CgKZ"  
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明细帐account stated .*FBr7rE\  
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与…银行开立一户头to open an account with co!o +jP  
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与…银行建立交易to keep account with dH]0(aJ  
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继续记帐to keep account Nr~9] S  
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与…有交易to have an account with Qm9r>m6p@N  
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作成会计帐||有往来帐项to make out an account with 5e )2Jt:  
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清算||清理债务to make up an account |#OMrP+oi  
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清洁帐目||与…停止交易to close ones account with p I>yO~Ve  
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结帐to close an account R1,.H92  
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清理未付款to ask an account||to demand an account aC!e#(q  
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结清差额to balance the account with tccw0  
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清算to settle an account||to liquidate an account||to square an account %R?B=W7;Q  
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审查帐目||监查帐目to audit an account Ca2He}r`  
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检查帐目to examine an account !
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转入A的帐户to charge the amount to As account Y5dt/8Jo  
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以计帐方式付款to pay on account # dA-dN  
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代理某人||为某人on ones account||on account of one \Fh#CI  
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为自己计算||独立帐目on ones own account og?>Q i Tr  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one 1(YEOZ  
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按某人指示||列入某人帐户by order and for account of one  fOUW{s  
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列入5月份帐目for May account uHQf<R$:  
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编入某中帐项下to pass to the account of||to place to the account of *.,G;EC^  
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寄出清算书to send in an account||to send in render an account L|`(u  
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支票薄cheque book r7zS4;b  
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支票陈票人cheque drawer JVe!(L4H  
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持票人cheque holder C[JGt9{Y  
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不记名支票cheque to bearer||bearer cheque gLzQM3{X9  
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记名支票||认人支票cheque to order (WuJ9  
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到期支票antedated cheque x@Ze%$'  
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未到期支票postdated cheque @f`s%o  
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保付支票certified cheque ~$]Puv1V>  
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未获兑现支票，退票returned cheque {"mb)zr  
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横线支票crossed cheque 8 B7~Nq'  
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普通横线general crossing 9F2MCqvcm  
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特别横线special crossing yQE9S+%M  
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空白支票blank cheque %,f(jQfg_  
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失效支票，过期支票stale cheque d/lV+yZ  
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普通支票open cheque jPEOp#C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PH>`//D%n?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O6
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支票换现金||兑现to cash a cheque 3 uJ?;  
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清理票款to clear a cheque
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque qkBCI,X_Y  
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支票上划线to cross a cheque 2#R8}\  
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开发支票to make out a cheque 1!Afq}|  
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签发支票，开立支票to draw a cheque||to issue a cheque nIGElt]  
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透支支票to overdraw a cheque Y=Om0=v  
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背书支票to endorse a cheque _2w8S\  
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请付票款||清付票款to pay a cheque||to honour a cheque k(M(]y_  
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支票退票to dishonour a cheque VM<$!Aaz  
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拒付支票to refuse a cheque RaOLy \  
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拒付支票to stop payment of a cheque <YvW /x  
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提示要求付款to present for payment  GK1oS  
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见票即付持票人payable to bearer pd-I^Q3-  
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支付指定人payable to order 7G%:ckg  
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已过期||无效out of date||stale 10^FfwRfM  
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请给出票人R/D||refer to drawer T\"-q4+=C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'xGTaKlm,  
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文字与数字不一致words and figures differ B+MnT{  

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支票 w-3Lw<  
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时间已过account closed 3Hi8=*  
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更改处应加盖印章alterations require initials &Bqu2^^  
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时间已过effects not cleared dWdD^>8Ef  
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停止付款payment stopped d.HcO^  

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支票毁损cheque mutilated .y lv
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汇款||寄钱to remit||to send money vM50
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寄票供取款||支票支付to send a cheque for payment =2}V=E/85  
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寄款人a remitter Z{gm4YV  
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收款人a remittee |>Fz:b d  
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国外汇票foreign Bill \+=`o .2  
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国内汇票inland Bill qDU4W7|T`  
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跟单汇票documentary bill xaVn.&Wl  
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空头汇票accommodation bill 7?{y&sf  
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原始汇票original bill u0A$}r$L  
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改写||换新票据renewed bill 5+;Mc[V3-  
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即期汇票sight bill||bill on demand 0 !{X8>x  
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…days after date||…days after date…日后付款 6lv@4R^u  
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…months after date||…months after date…月后付款 ",D!8>=s  
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见票后…日付款…days after sight||…days sight Nr~!5XO  
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见票后…月付款…months after sight||…months sight /51$o\4S  
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同组票据set of bills nJ]7vj,rB  
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单张汇票sola of exchange||sole of exchange sTl^j gV7j  
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远期汇票usance bill||bill at usance O- QT+]  
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长期汇票long bill oI/_
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短期汇票short bill 5z,q~CU  
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逾期汇票overdue bill t jwf;g}$  
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宽限日期days of grace JX&]>#6|E  
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电汇telegraphic transfer （T.T） UX63
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邮汇postal order||postal note （Am.）||post office order||money order dxAGO(  
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本票promissory note （P/N） \ Y
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押汇负责书||押汇保证书letter of hypothecation Mb2a;s  
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副保||抵押品||付属担保物collateral security ^6kl4:{idE  
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担保书trust receipt||letter of indemnity fVgK6?<8^  
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承兑||认付acceptance sx=1pnP9`  
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单张承兑general acceptance 2WH(c$6PWf  
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有条件承兑qualified acceptance P_0X+Tz  
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附条件认付conditional acceptance oCOv 6(  
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部分认付partial acceptance   98R/^\