[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。   a|fyo#L  
会计报表statement of account .t["kaA  
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往来帐目account current hZ%Ie%~n  
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现在往来帐||存款额current accout )kdPA
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销货帐account sales 3kJAaI8  
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共同计算帐项joint account !Hgq7v ZG  
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未决帐项outstanding account Y[pGaiN:  
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贷方帐项credit account||creditor account O,DA{> *m  
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借方帐项debit account||debtor account L6',s4  
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应付帐||应付未付帐account payable #$#{QEh0}  
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应收帐||应收未收帐account receivable )ll}hGS  
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新交易||新帐new account ^%C.S :  
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未决帐||老帐old account V &qXsyg  
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现金帐cash account R*QL6t  
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流水帐running account 8)sqj=  
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暂记帐||未定帐suspense account RMsr7M4<91  
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过期帐||延滞帐overdue account||pastdue account fv)-o&Q#  
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杂项帐户sundry account 4(o0I~hpB?  
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详细帐单||明细表detail account )M}bc1 _  
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呆帐bad account 3WaYeol`  
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会计项目title of account a_FJNzL  
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会计薄||帐薄account-book Cm>8r5LG  
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营业报告书||损益计算表account of budiness||business report KWU#Swa`  
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借贷细帐||交验帐account rendered !*EHr09N7  
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明细帐account stated <gJ|Wee  
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与…银行开立一户头to open an account with HOXqIZN85  
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与…银行建立交易to keep account with 2I6c7H s  
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继续记帐to keep account tNfku
 
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与…有交易to have an account with $wC]S4C  
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作成会计帐||有往来帐项to make out an account with 0Tg/R4dI  
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清算||清理债务to make up an account t$rWE|+_z  
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清洁帐目||与…停止交易to close ones account with /?HRq ?n  
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结帐to close an account )vhHlZ *+  
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清理未付款to ask an account||to demand an account ]%F3 xzOk  
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结清差额to balance the account with cM.q^{d`  
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清算to settle an account||to liquidate an account||to square an account Cm(Hu  
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审查帐目||监查帐目to audit an account C5 ^_R  
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检查帐目to examine an account ,HYz-sK.  
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转入A的帐户to charge the amount to As account W)$;T%u  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one nakhep
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为自己计算||独立帐目on ones own account ,N5Rdgzk  
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由某人收益并负风险on ones account and risk||for ones account and risk j#<#o:If  
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由某人负担for ones account||for account of one ]J?5qR:xCy  
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按某人指示||列入某人帐户by order and for account of one -Y2h vC  
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列入5月份帐目for May account AbcmI*y  
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编入某中帐项下to pass to the account of||to place to the account of J[RQF54qA{  
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寄出清算书to send in an account||to send in render an account %l5Uy??Z  
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支票薄cheque book )7*Apy==x  
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支票陈票人cheque drawer ~^KemwogPN  

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持票人cheque holder q J@XVN4
 
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不记名支票cheque to bearer||bearer cheque i[ T!{<  
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记名支票||认人支票cheque to order zT0FTAl^  
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到期支票antedated cheque .y#@~H($  
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未到期支票postdated cheque WSWaq\9]8  
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保付支票certified cheque 1`X{$mxw  
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未获兑现支票，退票returned cheque F3;UH%L1  
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横线支票crossed cheque u\<z5O  
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普通横线general crossing Rm&

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特别横线special crossing ysu"+J  
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空白支票blank cheque mC8c`#1T  
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失效支票，过期支票stale cheque ,1a6u3f,  
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普通支票open cheque =j#uH`jgW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s%1O}X$c  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque .!/DM-C  
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清理票款to clear a cheque onI%Jl sq  
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保证兑现to certify a cheque mCb(B48]%X  
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填写支票数额to fill up a cheque YC8wo1;Y!  
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支票上划线to cross a cheque U0 nSI  
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开发支票to make out a cheque MKf|(6;~  
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签发支票，开立支票to draw a cheque||to issue a cheque -K
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透支支票to overdraw a cheque H=RzY-\a%  
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背书支票to endorse a cheque >HNBTc=~t  
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请付票款||清付票款to pay a cheque||to honour a cheque Kh&W\\K  
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支票退票to dishonour a cheque Fn xPM`Zx  
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拒付支票to refuse a cheque A0X'|4I  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment I
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见票即付持票人payable to bearer dynkb901s  
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支付指定人payable to order I+2#k\y  
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已过期||无效out of date||stale o8_))  
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请给出票人R/D||refer to drawer .A6D&-&z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J.;!l   
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文字与数字不一致words and figures differ mH.c`*  
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支票 lA{JpH_Y8s  
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时间已过account closed #| pn,/  
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更改处应加盖印章alterations require initials h+rW%`B  
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时间已过effects not cleared C/?x`2'  
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停止付款payment stopped R$h B 9BK  
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支票毁损cheque mutilated IM$ d~C  
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汇款||寄钱to remit||to send money BZQ"[-V{  
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寄票供取款||支票支付to send a cheque for payment .wV-g:2  
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寄款人a remitter -x{@D{Q%  
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收款人a remittee q`Vk A \  
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国外汇票foreign Bill e45)t}'  
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国内汇票inland Bill J`4V\D}n  
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跟单汇票documentary bill #<y/m*Ota  
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空头汇票accommodation bill |!81M|H  
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原始汇票original bill j u&v4]  
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改写||换新票据renewed bill iGSF5S  
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即期汇票sight bill||bill on demand Rh!m1Q(-  
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…days after date||…days after date…日后付款 Aj]/A  
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…months after date||…months after date…月后付款 iMv):1p>8  
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见票后…日付款…days after sight||…days sight g##<d(e!}  
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见票后…月付款…months after sight||…months sight Lxn-M5RPQ  
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同组票据set of bills M1]w0~G  
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单张汇票sola of exchange||sole of exchange GO"E>FyB  
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远期汇票usance bill||bill at usance fT{jD_Q+3  
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长期汇票long bill dKP| TRd  
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短期汇票short bill ' s5H_ah  
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逾期汇票overdue bill Sj:c {jyJd  
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宽限日期days of grace a^^OI|?  
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电汇telegraphic transfer （T.T） tR4+]K  
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邮汇postal order||postal note （Am.）||post office order||money order fh66Gn,  
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本票promissory note （P/N） t8;nP[`  
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押汇负责书||押汇保证书letter of hypothecation 6JeAXj1g+  
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副保||抵押品||付属担保物collateral security 5 E 9
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担保书trust receipt||letter of indemnity {%RwZ'  
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承兑||认付acceptance ]GsI|se   
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单张承兑general acceptance iSfRo31  
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有条件承兑qualified acceptance 8A/rkoht*  
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附条件认付conditional acceptance ($8!r|g5#  
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部分认付partial acceptance   ~BE=z: