[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,<.!v57  
会计报表statement of account ``YL] <<  
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往来帐目account current  ?Ge*~d  
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现在往来帐||存款额current accout _~#C $-T  
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销货帐account sales {^19.F  
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共同计算帐项joint account +fQ$~vr{'  
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未决帐项outstanding account ;51!aC  
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贷方帐项credit account||creditor account /t6u "I~  
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借方帐项debit account||debtor account VKfHN_m*  
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应付帐||应付未付帐account payable tZBE& :l  
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应收帐||应收未收帐account receivable Uo)<_nG  
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新交易||新帐new account 1ZW'PXUZ  
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未决帐||老帐old account WG=r? xE  
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现金帐cash account  X_S]8Aa  
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流水帐running account ]1$AAmQH  
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暂记帐||未定帐suspense account F9%VyQf  
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过期帐||延滞帐overdue account||pastdue account -mdPqVIJn:  
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杂项帐户sundry account MNE)<vw>  
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详细帐单||明细表detail account tELnq#<6  
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呆帐bad account JH,bSb  
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会计项目title of account Li$k<AM  
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会计薄||帐薄account-book YH$`r6\S  
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营业报告书||损益计算表account of budiness||business report GY :IORuA4  
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借贷细帐||交验帐account rendered 8\_,Y ji  
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明细帐account stated I[C.iILL  
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与…银行开立一户头to open an account with %%u4('=  
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与…银行建立交易to keep account with QY!A[!6h  
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继续记帐to keep account (ZJ_&8C#  
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与…有交易to have an account with ?whp_  
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作成会计帐||有往来帐项to make out an account with O%{>Zo_<  
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清算||清理债务to make up an account \:S8mDI^s  
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清洁帐目||与…停止交易to close ones account with ah.Kb(d:  
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结帐to close an account .j },  
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清理未付款to ask an account||to demand an account !.A>)+AK  
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结清差额to balance the account with go@}r<B$  
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清算to settle an account||to liquidate an account||to square an account :d;5Q\C`  
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审查帐目||监查帐目to audit an account , /pE*Yk  
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检查帐目to examine an account =W6P>r_  
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转入A的帐户to charge the amount to As account cjL!$OE6  
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以计帐方式付款to pay on account 7D,+1>5^Ne  
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代理某人||为某人on ones account||on account of one e1#}
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为自己计算||独立帐目on ones own account _^B+ Xo@E-  
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由某人收益并负风险on ones account and risk||for ones account and risk biJU r^n  
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由某人负担for ones account||for account of one F'K{=  
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按某人指示||列入某人帐户by order and for account of one ]KfHuYjM  
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列入5月份帐目for May account k";;Snk  
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编入某中帐项下to pass to the account of||to place to the account of A4#m&o  
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寄出清算书to send in an account||to send in render an account d+bTRnL  
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支票薄cheque book 'HC4Q{b`  
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支票陈票人cheque drawer ]t,ppFC#  
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持票人cheque holder # OJD<=")  
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不记名支票cheque to bearer||bearer cheque hWUZn``U$|  
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记名支票||认人支票cheque to order 'a0$74fz  
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到期支票antedated cheque _xbV
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未到期支票postdated cheque :#+VH_%N  
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保付支票certified cheque "_9Dau$  
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未获兑现支票，退票returned cheque A_CK,S*\,&  
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横线支票crossed cheque TJ+yBMd*%  
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普通横线general crossing d?'q(6&H  
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特别横线special crossing IRD?.K]*  
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空白支票blank cheque '`^`NI`  
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失效支票，过期支票stale cheque F~4oPB K<  
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普通支票open cheque xV}-[W5sr'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J1KV?aR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CWHTDao  
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支票换现金||兑现to cash a cheque 5Z @OgR  
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清理票款to clear a cheque +a 0q?$\  
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保证兑现to certify a cheque Db3#;  
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填写支票数额to fill up a cheque g 67;O(3  
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支票上划线to cross a cheque
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开发支票to make out a cheque FX}kH]  
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签发支票，开立支票to draw a cheque||to issue a cheque r~N:|ip=  
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透支支票to overdraw a cheque j%%& G$Tfu  
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背书支票to endorse a cheque O1xK\ogv  
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请付票款||清付票款to pay a cheque||to honour a cheque ePLpGT  
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支票退票to dishonour a cheque M it3q  
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拒付支票to refuse a cheque x#)CH}J  
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拒付支票to stop payment of a cheque C6` Tck!  
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提示要求付款to present for payment b';oFUU>Q  
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见票即付持票人payable to bearer L*(Sh2=_  
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支付指定人payable to order a* 2JLK  
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已过期||无效out of date||stale 2p|ed=ly%  
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请给出票人R/D||refer to drawer Ah:d2*SR4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r}nz )=\Cj  
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文字与数字不一致words and figures differ Bcl6n@{2f  
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支票 i+ @t_pxc  
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时间已过account closed }}b &IA#  
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更改处应加盖印章alterations require initials >xCc#]v&  
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时间已过effects not cleared IeT1Jwe  
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停止付款payment stopped jI!WE$dt  
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支票毁损cheque mutilated *
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汇款||寄钱to remit||to send money St|B9V?eEB  
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寄票供取款||支票支付to send a cheque for payment d>h
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寄款人a remitter 94'0X  
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收款人a remittee C^fUhLVSZ^  
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国外汇票foreign Bill -_T@kg[0zB  
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国内汇票inland Bill
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跟单汇票documentary bill "PfNC<MQo  
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空头汇票accommodation bill !A=>B=.|D  
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原始汇票original bill $zD}hO9  
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改写||换新票据renewed bill jQi)pVT^  
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即期汇票sight bill||bill on demand <}t<A
 
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…days after date||…days after date…日后付款 FWl'='5L  
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…months after date||…months after date…月后付款  HV\l86}  
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见票后…日付款…days after sight||…days sight rFU |oDF  
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见票后…月付款…months after sight||…months sight ';Ew -u  
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同组票据set of bills 9,>u,  
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单张汇票sola of exchange||sole of exchange .F@0`*#rE~  
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远期汇票usance bill||bill at usance 4pC.mRu 0  
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长期汇票long bill jw$[b=sa  
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短期汇票short bill %VmHw~xyF:  
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逾期汇票overdue bill 5&N55?G6  
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宽限日期days of grace X 0e#w?  
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电汇telegraphic transfer （T.T） l4smAT  
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邮汇postal order||postal note （Am.）||post office order||money order W*/0[|n*  
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本票promissory note （P/N） ,sln0  
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押汇负责书||押汇保证书letter of hypothecation ]v,>!~8r  
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副保||抵押品||付属担保物collateral security yo@S.7[/  
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担保书trust receipt||letter of indemnity @#CZ7~Hn  
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承兑||认付acceptance
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单张承兑general acceptance MR{JMo=r  
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有条件承兑qualified acceptance |>U:Pb(  
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附条件认付conditional acceptance 2MQ XtK  
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部分认付partial acceptance   ].e4a;pt