[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。   D<bU~Gd,P  
会计报表statement of account W`u$7k]$  
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往来帐目account current e-iYJ?  
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现在往来帐||存款额current accout n4WS V  
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销货帐account sales L8:]`MQ0  
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共同计算帐项joint account 
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未决帐项outstanding account t&R!5^R  
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贷方帐项credit account||creditor account l5=u3r9WYC  
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借方帐项debit account||debtor account oUQGLl!V  
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应付帐||应付未付帐account payable "JzfL(yt  
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应收帐||应收未收帐account receivable _kn]#^ucCe  
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新交易||新帐new account ATMc`z:5T  
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未决帐||老帐old account gI)w^7Gi  
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现金帐cash account MxY50^}(  
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流水帐running account T?H\&2CLT  
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暂记帐||未定帐suspense account /GsSrP_?]  
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过期帐||延滞帐overdue account||pastdue account mYX56,b}5  
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杂项帐户sundry account /ca(a\@R  
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详细帐单||明细表detail account u-lrTa""z  
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呆帐bad account 6%>/og\%  
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会计项目title of account :#Ty^-"]1  
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会计薄||帐薄account-book THJ 3-Ug  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered X\kjAMuW/*  
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明细帐account stated zb>;?et;)  
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与…银行开立一户头to open an account with cg{Gc]'1#  
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与…银行建立交易to keep account with >{b3>s~T  
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继续记帐to keep account L$SMfx  
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与…有交易to have an account with $
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作成会计帐||有往来帐项to make out an account with 7/ t:YBR  
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清算||清理债务to make up an account 12-EDg/1  
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清洁帐目||与…停止交易to close ones account with $cu]_gu  
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结帐to close an account i(Vm!Y82  
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清理未付款to ask an account||to demand an account l CHo+>\Z  
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结清差额to balance the account with hX3@f;[B2  
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清算to settle an account||to liquidate an account||to square an account DN<M?u]  
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审查帐目||监查帐目to audit an account x 'mF&^  
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检查帐目to examine an account R>HY:-2  
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转入A的帐户to charge the amount to As account LQ>$>A(  
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以计帐方式付款to pay on account !-,Ww[G>  
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代理某人||为某人on ones account||on account of one x`L+7,&n  
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为自己计算||独立帐目on ones own account O8y9dX-2  
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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 Kr]W o8dWy  
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按某人指示||列入某人帐户by order and for account of one B% mtp;) P  
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列入5月份帐目for May account `yYvYc
 
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编入某中帐项下to pass to the account of||to place to the account of 3(o7co-f  
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寄出清算书to send in an account||to send in render an account 3a9u"8lG  
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支票薄cheque book 1@@y]s_.a  
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支票陈票人cheque drawer @.1Qs`pt  
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持票人cheque holder wx./"m.M  
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不记名支票cheque to bearer||bearer cheque cCk1'D|X[e  
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记名支票||认人支票cheque to order 0f{IE@-b  
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到期支票antedated cheque 4L!e=>as"1  
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未到期支票postdated cheque eiOi3q  
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保付支票certified cheque $sM]BE:  
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未获兑现支票，退票returned cheque N!Rt;Xm2@  
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横线支票crossed cheque %sYk0~ E  
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普通横线general crossing Ed4_<:  
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特别横线special crossing *'s&/vEy  
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空白支票blank cheque 2nVuz9h  
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失效支票，过期支票stale cheque mOABZ#+F k  
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普通支票open cheque ZK W@pW]U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6yV5Yjs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Te{ aB"B  

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支票换现金||兑现to cash a cheque 9u-M! $  
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清理票款to clear a cheque RBMMXJ
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保证兑现to certify a cheque V{/)RZ/  
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填写支票数额to fill up a cheque 83p$!8]u  
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支票上划线to cross a cheque jSOa    
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开发支票to make out a cheque @ B}c4,  
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签发支票，开立支票to draw a cheque||to issue a cheque 8O;rp(N.n  
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透支支票to overdraw a cheque 4IGQ,RTB  
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背书支票to endorse a cheque M7cI$=G  
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请付票款||清付票款to pay a cheque||to honour a cheque "c
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支票退票to dishonour a cheque e
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拒付支票to refuse a cheque MIMPJXT#.  
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拒付支票to stop payment of a cheque R~seUW7uv"  
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提示要求付款to present for payment L^ jC& dF  
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见票即付持票人payable to bearer J|
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支付指定人payable to order [2fiHE  
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已过期||无效out of date||stale h/y}  
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请给出票人R/D||refer to drawer f`";
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D@vvy6
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文字与数字不一致words and figures differ !{ )AV/\D  
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支票 5$G??="K  
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时间已过account closed tS\NO@E_Jh  
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更改处应加盖印章alterations require initials jHw2Q8s|R  
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时间已过effects not cleared Q>c6ouuJ  
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停止付款payment stopped s^@Cq=  
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支票毁损cheque mutilated )P+GklI{4  
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汇款||寄钱to remit||to send money &bgi0)>  
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寄票供取款||支票支付to send a cheque for payment 5&K
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寄款人a remitter |^{" 2l"j  
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收款人a remittee Y. tFqzo3  
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国外汇票foreign Bill -s "$I:v  
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国内汇票inland Bill QLg9aG|  
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跟单汇票documentary bill P?7b,
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空头汇票accommodation bill ?\r3 _  
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原始汇票original bill XS/TYdXB8  
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改写||换新票据renewed bill J< M;vB)  
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即期汇票sight bill||bill on demand #9Z -Hd<  
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…days after date||…days after date…日后付款 pC8i&_A  
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…months after date||…months after date…月后付款 sA.yb,Fw  
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见票后…日付款…days after sight||…days sight A?zW!
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见票后…月付款…months after sight||…months sight cj *4XYu  
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同组票据set of bills ,}0pK\Y>$  
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单张汇票sola of exchange||sole of exchange *gn*S3Is[j  
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远期汇票usance bill||bill at usance =F4}  
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长期汇票long bill \bfHGo=  
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短期汇票short bill J"y@n~*0  
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逾期汇票overdue bill ; F=_ozWV*  
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宽限日期days of grace uOQ5.S+  
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电汇telegraphic transfer （T.T） `4CRpz  
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邮汇postal order||postal note （Am.）||post office order||money order v09f#t$;5  
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本票promissory note （P/N） 61'7b`:(hi  
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押汇负责书||押汇保证书letter of hypothecation {x8`gP\H  
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副保||抵押品||付属担保物collateral security }DSz_^  
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担保书trust receipt||letter of indemnity z,9qAts?mh  

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承兑||认付acceptance !rWib`%  
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单张承兑general acceptance DbcKKgPn(9  
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有条件承兑qualified acceptance b &JPLUr  
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附条件认付conditional acceptance TC2aD&cw{  
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部分认付partial acceptance   >$?Z&7Lv