[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。   S^R dj ]  
会计报表statement of account JQb{?C  
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往来帐目account current U]pE{^\w  
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现在往来帐||存款额current accout P}'B~~9W  
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销货帐account sales )E9c6'd  
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共同计算帐项joint account JCxQENsVqB  
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未决帐项outstanding account )Q9Qo)D T  
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贷方帐项credit account||creditor account &qY]W=9uK  
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借方帐项debit account||debtor account I[rR-4.F]  
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应付帐||应付未付帐account payable {oOUIP  
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应收帐||应收未收帐account receivable He8]Eb  
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新交易||新帐new account s;Bh6
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未决帐||老帐old account !m))Yp-"H  
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现金帐cash account 7V@r^/`8N  
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流水帐running account M^OYQf  
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暂记帐||未定帐suspense account zqt%x?l  
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过期帐||延滞帐overdue account||pastdue account k:V9_EI=  
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杂项帐户sundry account ]jI<Js*F  
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详细帐单||明细表detail account pdFO!A_t  
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呆帐bad account n(V{ [  
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会计项目title of account 8G$BQ  
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会计薄||帐薄account-book ~s-gnp  
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营业报告书||损益计算表account of budiness||business report {7DXSe4  
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借贷细帐||交验帐account rendered %rhZH^2  
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明细帐account stated IUEpE9_  
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与…银行开立一户头to open an account with h* 40jZ  
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与…银行建立交易to keep account with $kN=45SR  
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继续记帐to keep account f@J
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与…有交易to have an account with Fx.Ly]L  
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作成会计帐||有往来帐项to make out an account with 'Nt)7U>oC9  
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清算||清理债务to make up an account | ?vm.zp  
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清洁帐目||与…停止交易to close ones account with d8agM/F*/  
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结帐to close an account !Tv3W Q@  
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清理未付款to ask an account||to demand an account _iq62[i3^  
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结清差额to balance the account with _h#I}uJ~  
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清算to settle an account||to liquidate an account||to square an account ZfqN4  
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审查帐目||监查帐目to audit an account jMTM:~0N  
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检查帐目to examine an account 7CuZ7!>$  
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转入A的帐户to charge the amount to As account xIa7F$R 0  
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以计帐方式付款to pay on account z dgS@g  
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代理某人||为某人on ones account||on account of one q{Z#}|km#  
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为自己计算||独立帐目on ones own account ;50&s .gZ  
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由某人收益并负风险on ones account and risk||for ones account and risk OQKeU0v  
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由某人负担for ones account||for account of one TMj;NS c3  
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按某人指示||列入某人帐户by order and for account of one /gZyl|kdy  
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列入5月份帐目for May account 'V]&X.=zC  
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编入某中帐项下to pass to the account of||to place to the account of r!2U#rz  
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寄出清算书to send in an account||to send in render an account "0An'7'm  
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支票薄cheque book f82%nT  
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支票陈票人cheque drawer Y_JQPup  
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持票人cheque holder 4o*i(W  
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不记名支票cheque to bearer||bearer cheque hx:q@[ +J/  
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记名支票||认人支票cheque to order %F;B
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到期支票antedated cheque ("9bV8:@B  
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未到期支票postdated cheque V?uT5.B2  
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保付支票certified cheque q[&Kr+)j  
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未获兑现支票，退票returned cheque &93{>caf+  
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横线支票crossed cheque 1q6)R/P  
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普通横线general crossing *~vB6V|1  
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特别横线special crossing b] 5weS-<  
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空白支票blank cheque 1m*)MZ)  
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失效支票，过期支票stale cheque m TZ/C#ir(  
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普通支票open cheque [:8\F#KW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j4~(
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +A}t_u3<  
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支票换现金||兑现to cash a cheque ^ZwZz
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清理票款to clear a cheque Qi18q|l8v  
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保证兑现to certify a cheque ^ja]e%w#  

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填写支票数额to fill up a cheque G
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支票上划线to cross a cheque vjEDd`jYZ  
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开发支票to make out a cheque \{h_i FU!  
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签发支票，开立支票to draw a cheque||to issue a cheque }-3 VK%  
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透支支票to overdraw a cheque kV'zAF v  
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背书支票to endorse a cheque MCE@EFD`\  
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请付票款||清付票款to pay a cheque||to honour a cheque ;[y( 14g  
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支票退票to dishonour a cheque =xk>yw!O)  
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拒付支票to refuse a cheque [UwQi!^-O  
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拒付支票to stop payment of a cheque @X/ 1`Mp  
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提示要求付款to present for payment ^Gk)aX  
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见票即付持票人payable to bearer 8g-u  
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支付指定人payable to order )>~jjR  
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已过期||无效out of date||stale b%
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请给出票人R/D||refer to drawer "G%S m")  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EMnz;/dMt  
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文字与数字不一致words and figures differ }[leUYi`  
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支票 k -G9'c~  
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时间已过account closed _ #\Nw0{  
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更改处应加盖印章alterations require initials +mjwX?yF  
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时间已过effects not cleared zuNm!$  
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停止付款payment stopped 2|7:`e~h  
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支票毁损cheque mutilated TeuZVy8a  
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汇款||寄钱to remit||to send money 2XL^A[?   
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寄票供取款||支票支付to send a cheque for payment x .@O]}UH  
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寄款人a remitter [;hkT   
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收款人a remittee ^5MM<73  
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国外汇票foreign Bill o#"yFP1  
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国内汇票inland Bill :$VGqvO12W  
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跟单汇票documentary bill Vel(+HS  
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空头汇票accommodation bill Z*P/ubV'  
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原始汇票original bill W|{!0
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改写||换新票据renewed bill $Vp&7OC]  
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即期汇票sight bill||bill on demand +?t& 7={~  
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…days after date||…days after date…日后付款 S&=@Hj-  
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…months after date||…months after date…月后付款  S\ ZCZ0  
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见票后…日付款…days after sight||…days sight [$$R>ELYQ  
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见票后…月付款…months after sight||…months sight L#D)[ v"  
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同组票据set of bills +|oLS_  
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单张汇票sola of exchange||sole of exchange i5WO)9Us  
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远期汇票usance bill||bill at usance ]9<H[5>$R  
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长期汇票long bill }f{5-iwD}  
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短期汇票short bill b V_<5PHP  
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逾期汇票overdue bill KLj/,ehD !  
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宽限日期days of grace RY,L'GtO  
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电汇telegraphic transfer （T.T） a[=B?Bd  
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邮汇postal order||postal note （Am.）||post office order||money order L'a s^Od  
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本票promissory note （P/N） @71y:)W<  
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押汇负责书||押汇保证书letter of hypothecation 3=Xvl 58k  
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副保||抵押品||付属担保物collateral security hz2f7g  

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担保书trust receipt||letter of indemnity `Z`o[]%  
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承兑||认付acceptance :bP <H  
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单张承兑general acceptance bOlb  
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有条件承兑qualified acceptance 4Gh%PUV#  
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附条件认付conditional acceptance  ZN;fDv  
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部分认付partial acceptance   AIwp2Fz