[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。   JMVNmq&0  
会计报表statement of account =b[_@zq]  
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往来帐目account current CEC nq3  
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现在往来帐||存款额current accout 0jzbG]pc:E  
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销货帐account sales _ib"
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共同计算帐项joint account *A~ G_0B  
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未决帐项outstanding account -kS~xVS|  
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贷方帐项credit account||creditor account qiZO _=0  
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借方帐项debit account||debtor account :0/q5_ t  
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应付帐||应付未付帐account payable j
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应收帐||应收未收帐account receivable 2..,Sk  
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新交易||新帐new account 7?v#'Ies  
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未决帐||老帐old account +f0~D(d!_  

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现金帐cash account E`j-6
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流水帐running account f(D_FTTO  
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暂记帐||未定帐suspense account  T<-=nX  
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过期帐||延滞帐overdue account||pastdue account fnCItK~y  
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杂项帐户sundry account -;;Z 'NM;8  
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详细帐单||明细表detail account nH !3(X*  
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呆帐bad account _)$PKOzbb  
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会计项目title of account iv(5&'[p  
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会计薄||帐薄account-book ~Z$bf>[(R7  
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营业报告书||损益计算表account of budiness||business report ~9Cz6yF  
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借贷细帐||交验帐account rendered $mA5@O~C5\  
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明细帐account stated Aw!gSf)  
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与…银行开立一户头to open an account with io4A>>W==/  
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与…银行建立交易to keep account with fvo<(c#Y#  
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继续记帐to keep account ;eB ~H[S/  
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与…有交易to have an account with V
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作成会计帐||有往来帐项to make out an account with @u4=e4eF`  
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清算||清理债务to make up an account *ftC_v@p5  
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清洁帐目||与…停止交易to close ones account with p_terD:  
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结帐to close an account X1J;1hRUP  
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清理未付款to ask an account||to demand an account /r$&]C:Fi  
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结清差额to balance the account with qJs[i>P[W  
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清算to settle an account||to liquidate an account||to square an account s^C;>  
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审查帐目||监查帐目to audit an account [QEwK|!L  
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检查帐目to examine an account @!H '+c  
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转入A的帐户to charge the amount to As account ;h+q  
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以计帐方式付款to pay on account KRk~w]  
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代理某人||为某人on ones account||on account of one I6w/0,azC  
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为自己计算||独立帐目on ones own account k:0P+d  
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由某人收益并负风险on ones account and risk||for ones account and risk o>u!CL<  
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由某人负担for ones account||for account of one T +\B'"  
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按某人指示||列入某人帐户by order and for account of one SKxe3  
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列入5月份帐目for May account W?PWJkIw  
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编入某中帐项下to pass to the account of||to place to the account of 51/sTx<Z}  
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寄出清算书to send in an account||to send in render an account NEg>lIu<~  
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支票薄cheque book \)GR\~z0h  
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支票陈票人cheque drawer $P_x
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持票人cheque holder i"fCpkAP  
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不记名支票cheque to bearer||bearer cheque cS 4T\{B;  
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记名支票||认人支票cheque to order .hgH9$\  
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到期支票antedated cheque Ir>2sTrm  
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未到期支票postdated cheque L3g9b53\  
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保付支票certified cheque TL]
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未获兑现支票，退票returned cheque m"q/,}DR  
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横线支票crossed cheque k|l5"&K~.  
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普通横线general crossing dUZ$wbV%h  
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特别横线special crossing HmFNE$k  
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空白支票blank cheque $>|?k$(x  
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失效支票，过期支票stale cheque /^~p~HKtx  
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普通支票open cheque sK#H4y+<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "Jf4N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8 H,_vf  
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支票换现金||兑现to cash a cheque JN-D/s  
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清理票款to clear a cheque gv`%Z8u(  
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保证兑现to certify a cheque H
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填写支票数额to fill up a cheque D WsCYo  
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支票上划线to cross a cheque s4^[3|Zrr0  
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开发支票to make out a cheque ]|H]9mys98  

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签发支票，开立支票to draw a cheque||to issue a cheque l=Vowx.$2f  
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透支支票to overdraw a cheque s?4%<jz  
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背书支票to endorse a cheque 2<`gs(oxXe  
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请付票款||清付票款to pay a cheque||to honour a cheque ,Y 

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支票退票to dishonour a cheque ymzPJ??
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拒付支票to refuse a cheque Rx@%cuP*  
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拒付支票to stop payment of a cheque F$"MFdc[  
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提示要求付款to present for payment X#f+m) S  
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见票即付持票人payable to bearer y~4SKv $  
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支付指定人payable to order  }u
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已过期||无效out of date||stale ]%WD} 4e  
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请给出票人R/D||refer to drawer D-2v>l_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @?^LxqAWA  
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文字与数字不一致words and figures differ %FR^[H]  
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支票 avbr7 X(  
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时间已过account closed *]E7}bqb  
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更改处应加盖印章alterations require initials t}c}@i_c  
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时间已过effects not cleared "o5gQTwb  
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停止付款payment stopped kT } '"  
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支票毁损cheque mutilated u6S0t?Udap  
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汇款||寄钱to remit||to send money a@_
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寄票供取款||支票支付to send a cheque for payment b]g&rwXYt  
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寄款人a remitter @;n$caw  
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收款人a remittee w[$nO#  
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国外汇票foreign Bill 6 XOu~+7  
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国内汇票inland Bill 3P^gP32  
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跟单汇票documentary bill 0-~6} r$  
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空头汇票accommodation bill ~j&:)a'^  
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原始汇票original bill S.F
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改写||换新票据renewed bill zI:5I@ X  
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即期汇票sight bill||bill on demand \;:@=9`  
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…days after date||…days after date…日后付款 ]vkHU6d  
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…months after date||…months after date…月后付款 [`-O-?=  
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见票后…日付款…days after sight||…days sight Vv)E41  
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见票后…月付款…months after sight||…months sight zu*G4?]~h  
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同组票据set of bills y'O{8Q8T  
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单张汇票sola of exchange||sole of exchange <IDzv'  
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远期汇票usance bill||bill at usance @OY-(cW  
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长期汇票long bill EEZ2Gu6c  
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短期汇票short bill h}&IlDG  
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逾期汇票overdue bill Jv.R?1;8i  
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宽限日期days of grace }/r
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电汇telegraphic transfer （T.T） ^|;4/=bbs  
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邮汇postal order||postal note （Am.）||post office order||money order iQ"F`C  
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本票promissory note （P/N） Hbc&.W;g7[  
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押汇负责书||押汇保证书letter of hypothecation VDY1F_Fk  
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副保||抵押品||付属担保物collateral security 4H)"d  
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担保书trust receipt||letter of indemnity lB~'7r`  
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承兑||认付acceptance S Tk#hhx  
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单张承兑general acceptance Nb/%>3O@  
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有条件承兑qualified acceptance JhIK$Ti  
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附条件认付conditional acceptance j)qh>y)  
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部分认付partial acceptance   ,`@|C Z-4A