[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。   =LL5E}xP  
会计报表statement of account q%w\UAqA  
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往来帐目account current _$s9o$8$  
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现在往来帐||存款额current accout AqZ{x9g!  
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销货帐account sales f ."bq43(  
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共同计算帐项joint account nPj%EKdY4  
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未决帐项outstanding account Mf Dna>,Y  
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贷方帐项credit account||creditor account MU4/arXy  
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借方帐项debit account||debtor account <
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应付帐||应付未付帐account payable 0W<:3+|n4  
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应收帐||应收未收帐account receivable A9' [x7N  
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新交易||新帐new account (xf_  
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未决帐||老帐old account 6ziiV_p  
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现金帐cash account kwU~kcM  
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流水帐running account U]tbV<m%  
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暂记帐||未定帐suspense account ,#3u.=IR[  
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过期帐||延滞帐overdue account||pastdue account GxE"q-G  
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杂项帐户sundry account  }_93}e  
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详细帐单||明细表detail account P=PcO>  
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呆帐bad account b*Ny  
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会计项目title of account Z0*Lm+d9z  
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会计薄||帐薄account-book 1-[~}  
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营业报告书||损益计算表account of budiness||business report c@9jc^CJ  
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借贷细帐||交验帐account rendered E +\?|q !T  
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明细帐account stated y,&.<
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与…银行开立一户头to open an account with UB[tYZ  
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与…银行建立交易to keep account with ) 6mx\t  
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继续记帐to keep account ZqKUz5M4  
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与…有交易to have an account with  E~oQ%X~  
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作成会计帐||有往来帐项to make out an account with VB6EM|bphl  
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清算||清理债务to make up an account b;$ -s \%  
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清洁帐目||与…停止交易to close ones account with RqTW$94RD  
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结帐to close an account M7Ej#Y  
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清理未付款to ask an account||to demand an account sO7$
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结清差额to balance the account with l:NEK`>i  
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清算to settle an account||to liquidate an account||to square an account C~o6]'+F_  
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审查帐目||监查帐目to audit an account Zw(*q?9\  
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检查帐目to examine an account xR5j y|2JJ  
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转入A的帐户to charge the amount to As account >@^z?nb  
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以计帐方式付款to pay on account Qxj &IX  
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代理某人||为某人on ones account||on account of one = !D<1<  
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为自己计算||独立帐目on ones own account U+sAEN_e k  
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由某人收益并负风险on ones account and risk||for ones account and risk Y604peUF  
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由某人负担for ones account||for account of one Q1V4bmM  
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按某人指示||列入某人帐户by order and for account of one 7SYU^GD  
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列入5月份帐目for May account F;yq/e#Q  

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编入某中帐项下to pass to the account of||to place to the account of h$|K vS  
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寄出清算书to send in an account||to send in render an account 7dI+aJ  
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支票薄cheque book sJtz{'  
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支票陈票人cheque drawer +jzpB*@  
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持票人cheque holder "XMTj <D  
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不记名支票cheque to bearer||bearer cheque f33'2PYl  
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记名支票||认人支票cheque to order yyxGVfr  
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到期支票antedated cheque i%>]$*  
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未到期支票postdated cheque fHYEK~!C04  
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保付支票certified cheque HY9H?T  
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未获兑现支票，退票returned cheque [ivz/r(Rj  
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横线支票crossed cheque _WtX8  
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普通横线general crossing d /&aC#'B  
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特别横线special crossing C9x'yBDv  
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空白支票blank cheque e"hm|'  
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失效支票，过期支票stale cheque Wra*lQb/B  
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普通支票open cheque r^_8y8&l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount : RnjcnR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rIo`n2  
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支票换现金||兑现to cash a cheque 0aSN8  
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清理票款to clear a cheque KCq qwGM  
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保证兑现to certify a cheque +VDwDJ)lG  
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填写支票数额to fill up a cheque muT+H(Zp}  
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支票上划线to cross a cheque &E.0!BuqV  
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开发支票to make out a cheque o B_c6]K  
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签发支票，开立支票to draw a cheque||to issue a cheque PDREwBX  
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透支支票to overdraw a cheque [X
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背书支票to endorse a cheque '1~mnmiP  
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请付票款||清付票款to pay a cheque||to honour a cheque RQy|W}d_  
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支票退票to dishonour a cheque =:P9 $  
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拒付支票to refuse a cheque @bmu4!"d  
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拒付支票to stop payment of a cheque L'J$jB5
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提示要求付款to present for payment f6PXcV   
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见票即付持票人payable to bearer  &e7y
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支付指定人payable to order B*zb0hdo:  
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已过期||无效out of date||stale 58mzh
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请给出票人R/D||refer to drawer @8DBLn w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8niQ G']  
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文字与数字不一致words and figures differ }{ pNasAU  
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支票 yT-m9$^v  
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时间已过account closed xHJ+!   
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更改处应加盖印章alterations require initials {3$ge  
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时间已过effects not cleared :&2RV_$>=  
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停止付款payment stopped MGX,JW>L  
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支票毁损cheque mutilated kR-N9|>i  
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汇款||寄钱to remit||to send money KVtnz  
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寄票供取款||支票支付to send a cheque for payment }-V .upl  
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寄款人a remitter S?OK
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收款人a remittee qoB  
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国外汇票foreign Bill #
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国内汇票inland Bill d+fmVM?p  
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跟单汇票documentary bill 1 YMaUyL 1  
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空头汇票accommodation bill o7/_a/  
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原始汇票original bill T"kaOy  
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改写||换新票据renewed bill eff6=DP  
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即期汇票sight bill||bill on demand Fdm7k){A  
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…days after date||…days after date…日后付款 }=s@y"["  
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…months after date||…months after date…月后付款 kL*Q})  
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见票后…日付款…days after sight||…days sight 0u'2f`p*  
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见票后…月付款…months after sight||…months sight yHr/i
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同组票据set of bills #4%,09+  
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单张汇票sola of exchange||sole of exchange #96E^%:zL  
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远期汇票usance bill||bill at usance HxU.kcf  
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长期汇票long bill `+1*)bYxU  
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短期汇票short bill d?b2jZ$r]  
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逾期汇票overdue bill z)43+8;  
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宽限日期days of grace a(d'iAU8^  
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电汇telegraphic transfer （T.T）  {< jLfL1  
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邮汇postal order||postal note （Am.）||post office order||money order {YK6IgEsJe  
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本票promissory note （P/N） +N
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押汇负责书||押汇保证书letter of hypothecation oo-^BG  
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副保||抵押品||付属担保物collateral security <mrLld#_:C  
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担保书trust receipt||letter of indemnity aOWbIS[8  
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承兑||认付acceptance Ls*.=ARq  
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单张承兑general acceptance ;PG
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有条件承兑qualified acceptance Dih~5  
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附条件认付conditional acceptance eA{,=,v)  
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部分认付partial acceptance   _or$^.='