[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。   _,11EeW@  
会计报表statement of account |+>%o.M&i  
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往来帐目account current 3we.*\2$  
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现在往来帐||存款额current accout 5
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销货帐account sales tn(f rccy  
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共同计算帐项joint account m$j n5:  
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未决帐项outstanding account cq+nWHqF{J  
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贷方帐项credit account||creditor account buMiJzU  
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借方帐项debit account||debtor account f\U?:83  
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应付帐||应付未付帐account payable xfbK eS8  
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应收帐||应收未收帐account receivable CuV=C Ay>  
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新交易||新帐new account '91u q  
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未决帐||老帐old account 4iL.4Uj{N  
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现金帐cash account C+Fh$  
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流水帐running account Q(!}t"u  
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暂记帐||未定帐suspense account q7)]cY_  
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过期帐||延滞帐overdue account||pastdue account 0k]ju  
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杂项帐户sundry account bH)8UQR%  
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详细帐单||明细表detail account cfy/*|  
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呆帐bad account R"\ub"]  
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会计项目title of account @88
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会计薄||帐薄account-book 8n."
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营业报告书||损益计算表account of budiness||business report JK'_P}[]I  
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借贷细帐||交验帐account rendered r{6B+3J  
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明细帐account stated p#8LQP~0$  
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与…银行开立一户头to open an account with }9+1<mT9a/  
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与…银行建立交易to keep account with gkq RO19  
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继续记帐to keep account  =R24 h  

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与…有交易to have an account with B+q+)O+  
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作成会计帐||有往来帐项to make out an account with Kg0\Pvg8?T  
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清算||清理债务to make up an account OD
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清洁帐目||与…停止交易to close ones account with -mYI[AG)  
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结帐to close an account Y(!)G!CMc  
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清理未付款to ask an account||to demand an account xg1r 3  
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结清差额to balance the account with Bma|!p{  
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清算to settle an account||to liquidate an account||to square an account =Q0)t_z_  
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审查帐目||监查帐目to audit an account /n}V7  
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检查帐目to examine an account rW>'2m6HU  
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转入A的帐户to charge the amount to As account ~,4Znuin  
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以计帐方式付款to pay on account CxN@g'  
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代理某人||为某人on ones account||on account of one /r{5Lyk*  
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为自己计算||独立帐目on ones own account /9#jv]C:  
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由某人收益并负风险on ones account and risk||for ones account and risk .Bn2;
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由某人负担for ones account||for account of one D[y|y3F  
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按某人指示||列入某人帐户by order and for account of one fYPU'"hzG  
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列入5月份帐目for May account VqU:`?#"a  
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编入某中帐项下to pass to the account of||to place to the account of SSC!BcC1  
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寄出清算书to send in an account||to send in render an account jX,~iZ_B  
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支票薄cheque book >D aS*r  
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支票陈票人cheque drawer 9hzU@m  
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持票人cheque holder S>Y?QQ3#wp  
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不记名支票cheque to bearer||bearer cheque OR{"9)I  
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记名支票||认人支票cheque to order i[n1}E.@  
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到期支票antedated cheque R4;6Oi)  
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未到期支票postdated cheque jL$X3QS:  
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保付支票certified cheque @pz2}Hd|  
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未获兑现支票，退票returned cheque +L6$Xm5DAv  
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横线支票crossed cheque ;Wdo*ysW  
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普通横线general crossing RP$A"<goP  
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特别横线special crossing q$P"o].EK  
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空白支票blank cheque -_+0[Nb.  
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失效支票，过期支票stale cheque 7VraWW`H'  
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普通支票open cheque %?seX+ne  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K^+B"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rp#SqRy`  
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支票换现金||兑现to cash a cheque H={,zZ11{  
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清理票款to clear a cheque Cfi5r|S  
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保证兑现to certify a cheque *m7e>]-  
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填写支票数额to fill up a cheque W\Gg!XsLk  
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支票上划线to cross a cheque Y\rKw!u_!  
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开发支票to make out a cheque ~DSle 3  
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签发支票，开立支票to draw a cheque||to issue a cheque \"Np'$4eu  
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透支支票to overdraw a cheque ALG +  
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背书支票to endorse a cheque u+]zi"k^s  
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请付票款||清付票款to pay a cheque||to honour a cheque qU}[(9~Ru  
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支票退票to dishonour a cheque 7 `|-
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拒付支票to refuse a cheque >BiJ/[9  
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拒付支票to stop payment of a cheque |d{4_o90  
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提示要求付款to present for payment d!>PqPo  
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见票即付持票人payable to bearer aC;OFINK  
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支付指定人payable to order gVb;sk^  
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已过期||无效out of date||stale H>2)R7h  
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请给出票人R/D||refer to drawer G/b $c O}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WSUU_^.  
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文字与数字不一致words and figures differ ]e!9{\X,*  
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支票 I~|.Re9a  
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时间已过account closed )ui]vS:>  
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更改处应加盖印章alterations require initials |<gYzb
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时间已过effects not cleared WWZ`RY  
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停止付款payment stopped E+)3n [G  
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支票毁损cheque mutilated opqY@>Vh&  
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汇款||寄钱to remit||to send money fRh}n ^X  
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寄票供取款||支票支付to send a cheque for payment (X zy~l<  
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寄款人a remitter %[B^b)2  
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收款人a remittee TsVU
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国外汇票foreign Bill C2 4"H|D  
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国内汇票inland Bill /Vdu|k=  
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跟单汇票documentary bill Zz/ z7~{  
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空头汇票accommodation bill WA((>D af]  
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原始汇票original bill 4v.{C"M  
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改写||换新票据renewed bill WeZ?L|&%w0  
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即期汇票sight bill||bill on demand ;oCSKY4  
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…days after date||…days after date…日后付款 =O%'qUj`q  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight +;T\:'CU  
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见票后…月付款…months after sight||…months sight % 6\L^RP  
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同组票据set of bills Q[Gs%/>  
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单张汇票sola of exchange||sole of exchange .On3ZN  
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远期汇票usance bill||bill at usance !t[;~`d9  
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长期汇票long bill
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短期汇票short bill P~84#5R1  

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逾期汇票overdue bill CF6qEG6  
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宽限日期days of grace +TAyCxfmt  
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电汇telegraphic transfer （T.T） qOAP_\@T  
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邮汇postal order||postal note （Am.）||post office order||money order [b3$em<^JV  
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本票promissory note （P/N） y7,t"XV  
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押汇负责书||押汇保证书letter of hypothecation ixL[(* V  
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副保||抵押品||付属担保物collateral security MwX8FYF D  
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担保书trust receipt||letter of indemnity ~>Y^?l  
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承兑||认付acceptance RRro.
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单张承兑general acceptance ~Lq` a@]A  
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有条件承兑qualified acceptance wc#k@"2AZb  
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附条件认付conditional acceptance : rudo[L  
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部分认付partial acceptance   s@g
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