[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。  
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会计报表statement of account fNi&r0/-t  
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往来帐目account current odca?  
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现在往来帐||存款额current accout JYj*.Q0  
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销货帐account sales >"IG\//I  
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共同计算帐项joint account jY\z+lW6A  
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未决帐项outstanding account Es#:0KH].v  
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贷方帐项credit account||creditor account NV?x<LNWd  
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借方帐项debit account||debtor account Cxq|N]E  
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应付帐||应付未付帐account payable sg-^ oy*^  
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应收帐||应收未收帐account receivable l"JM%LV  
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新交易||新帐new account m4h)Wq  
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未决帐||老帐old account p:b{>lM  
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现金帐cash account k(tB+k!vH\  
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流水帐running account y`$qcEw  
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暂记帐||未定帐suspense account "LDNkw'  
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过期帐||延滞帐overdue account||pastdue account @I
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杂项帐户sundry account }8l+Jd3"  
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详细帐单||明细表detail account A #SO}c  
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呆帐bad account jx W/"Q   
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会计项目title of account ~7j-OWz9  
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会计薄||帐薄account-book 7o+VhW<|5  
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营业报告书||损益计算表account of budiness||business report Bk.`G)t  
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借贷细帐||交验帐account rendered K4NzI9@  
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明细帐account stated ZA_~o #0%  
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与…银行开立一户头to open an account with y&4im;X0  
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与…银行建立交易to keep account with ]Zay9jD}c-  
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继续记帐to keep account ou|3%&*"  
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与…有交易to have an account with [daR)C  
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作成会计帐||有往来帐项to make out an account with ^CDh! )  
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清算||清理债务to make up an account 
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清洁帐目||与…停止交易to close ones account with 3@;24X  
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结帐to close an account giddM2 '  
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清理未付款to ask an account||to demand an account Mr K?,7*Xi  
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结清差额to balance the account with uUG&At  

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清算to settle an account||to liquidate an account||to square an account +qF,XJ2  
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审查帐目||监查帐目to audit an account I1Gk^wO  

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检查帐目to examine an account Q#$dp  
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转入A的帐户to charge the amount to As account iuq%Q\0@w  
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以计帐方式付款to pay on account G Q+g.{c  
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代理某人||为某人on ones account||on account of one 8|#p
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为自己计算||独立帐目on ones own account >*mLbp"  
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由某人收益并负风险on ones account and risk||for ones account and risk QI2T G,  
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由某人负担for ones account||for account of one x-{awP  
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按某人指示||列入某人帐户by order and for account of one f9 b=Zm'  
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列入5月份帐目for May account !M&B=vk4  
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编入某中帐项下to pass to the account of||to place to the account of pYs"Y;%  
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寄出清算书to send in an account||to send in render an account :xT=uE.I  
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支票薄cheque book ;-d :!*  
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支票陈票人cheque drawer [ Q6v#I  
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持票人cheque holder eS jXa Zh  
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不记名支票cheque to bearer||bearer cheque ZIx,?E+eJ  
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记名支票||认人支票cheque to order &4yI ]  
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到期支票antedated cheque Ee##:I [z  
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未到期支票postdated cheque ;%#@vXH[Oo  
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保付支票certified cheque $N=A,S  
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未获兑现支票，退票returned cheque ?zNv7Bj  
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横线支票crossed cheque y?M99Vo4?  
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普通横线general crossing 8+uwzBNZ:  
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特别横线special crossing H>`?S{J  
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空白支票blank cheque >'8.>f  
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失效支票，过期支票stale cheque "S^;X @#v  
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普通支票open cheque 7+j@0v\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e0*',  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  `qSNS->  
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支票换现金||兑现to cash a cheque ^`\c;!)F<  
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清理票款to clear a cheque }jfU qqFd  
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保证兑现to certify a cheque FymA_Eq  
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填写支票数额to fill up a cheque X c,UR.  
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支票上划线to cross a cheque I1&Z@[  
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开发支票to make out a cheque ,u{d@U^)3@  
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签发支票，开立支票to draw a cheque||to issue a cheque %7O`]ik:  
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透支支票to overdraw a cheque 2A DUJ  
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背书支票to endorse a cheque BYVp~!u  
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请付票款||清付票款to pay a cheque||to honour a cheque h^~eTi;c]Q  
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支票退票to dishonour a cheque Uv[:Aj  
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拒付支票to refuse a cheque 5xLuuKG  
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拒付支票to stop payment of a cheque 2*Z~JM  
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提示要求付款to present for payment ;{
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见票即付持票人payable to bearer zL3~,z/o  
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支付指定人payable to order = Yh>5A  
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已过期||无效out of date||stale d|j3E  
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请给出票人R/D||refer to drawer 1-r1hZ-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *@cXBav/<  
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文字与数字不一致words and figures differ s#)fnNQ,  
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支票 Sw%=/g  
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时间已过account closed iW-w?!>|m  
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更改处应加盖印章alterations require initials 8g(%6 ET  
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时间已过effects not cleared QC \8Zy  
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停止付款payment stopped $;@^coz9U  
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支票毁损cheque mutilated HB||
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汇款||寄钱to remit||to send money owmV7E
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寄票供取款||支票支付to send a cheque for payment `rbTB3?  
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寄款人a remitter Owo2DsT t  
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收款人a remittee }XX)U_x  
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国外汇票foreign Bill +Hc[5WL  
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国内汇票inland Bill
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跟单汇票documentary bill Zz!XH8sH  
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空头汇票accommodation bill fFMGpibkM  
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原始汇票original bill .__XOd}K  
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改写||换新票据renewed bill E/v.+m  
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即期汇票sight bill||bill on demand @%d g0F}h  
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…days after date||…days after date…日后付款 `O?Kftv*  
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…months after date||…months after date…月后付款 A'vQtlvKA  
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见票后…日付款…days after sight||…days sight ELfcZfJ  
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见票后…月付款…months after sight||…months sight K+ZJSfO6  
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同组票据set of bills $&&mGD;?K  
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单张汇票sola of exchange||sole of exchange ;\ ^'}S|3Z  
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远期汇票usance bill||bill at usance PP)iw@9j  
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长期汇票long bill eRU0gvgLu"  
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短期汇票short bill 'D`O4TsP>  
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逾期汇票overdue bill B7PkCS&X  
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宽限日期days of grace EQe!&;   
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电汇telegraphic transfer （T.T） Z|3fhaT  
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邮汇postal order||postal note （Am.）||post office order||money order #b~B 0:U  
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本票promissory note （P/N） :j(e+A1@  
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押汇负责书||押汇保证书letter of hypothecation k;5$]^x  
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副保||抵押品||付属担保物collateral security X,5}i5'!  
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担保书trust receipt||letter of indemnity BF^dNgn+%K  
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承兑||认付acceptance 4X-"yQ<U  
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单张承兑general acceptance %x'}aTa  
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有条件承兑qualified acceptance VSx9aVPkC  
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附条件认付conditional acceptance dU}Cb?]7s  
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部分认付partial acceptance   e{Q;,jsh