[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。   ^ e1@o\]  
会计报表statement of account #8i DM5:EQ  
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往来帐目account current ot($aY,t  
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现在往来帐||存款额current accout +0_e a~{  
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销货帐account sales UQc!"D  
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共同计算帐项joint account 2RG6m=Y8y  
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未决帐项outstanding account VddHK  
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贷方帐项credit account||creditor account & %A&&XT9  
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借方帐项debit account||debtor account & 6'Rc#\P  
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应付帐||应付未付帐account payable Znr@-=xZO*  
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应收帐||应收未收帐account receivable ]-8WM5\qJM  
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新交易||新帐new account xt_:R~/[  
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未决帐||老帐old account bTU[E  
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现金帐cash account IjGPiC  
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流水帐running account m g,1
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暂记帐||未定帐suspense account vJLGy]  
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过期帐||延滞帐overdue account||pastdue account W1 k]P.  
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杂项帐户sundry account 'IG@JL'  
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详细帐单||明细表detail account jUEg u  
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呆帐bad account d2V X\  
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会计项目title of account .4p3~r?=S  
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会计薄||帐薄account-book #0>xa]S  
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营业报告书||损益计算表account of budiness||business report 0^lWy+  
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借贷细帐||交验帐account rendered b~J)LXj]w  
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明细帐account stated H5T_i$W  
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与…银行开立一户头to open an account with e
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与…银行建立交易to keep account with _!n sEG VV  
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继续记帐to keep account bC/":+s& p  
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与…有交易to have an account with 1u 9hA~rj  
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作成会计帐||有往来帐项to make out an account with j*jUcD*  
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清算||清理债务to make up an account }yz>(Pq  
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清洁帐目||与…停止交易to close ones account with !+eH8  
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结帐to close an account gc9R;B1  
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清理未付款to ask an account||to demand an account CKYg!\g(:  
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结清差额to balance the account with `(e:H  
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清算to settle an account||to liquidate an account||to square an account -(qRC0V  
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审查帐目||监查帐目to audit an account ?=VvFfv%  
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检查帐目to examine an account kT%wt1T4  
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转入A的帐户to charge the amount to As account {]0e=#hw  
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以计帐方式付款to pay on account s]arNaaA  
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代理某人||为某人on ones account||on account of one "y1Iu   
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为自己计算||独立帐目on ones own account ,YYEn^:>  
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由某人收益并负风险on ones account and risk||for ones account and risk ]v+<K63@T  
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由某人负担for ones account||for account of one 6TtB3;5  
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按某人指示||列入某人帐户by order and for account of one S@qp_!  
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列入5月份帐目for May account +#O+%!  
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编入某中帐项下to pass to the account of||to place to the account of g \mE  
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寄出清算书to send in an account||to send in render an account of 
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支票薄cheque book 3%WB?kc  
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支票陈票人cheque drawer K<JzIuf
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持票人cheque holder q0sf\|'<}  
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不记名支票cheque to bearer||bearer cheque {Jr1K,  
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记名支票||认人支票cheque to order fN vQ.;  
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到期支票antedated cheque YAi-eL67l  
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未到期支票postdated cheque ':4cQ4Z  
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保付支票certified cheque mF~T ?L"  
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未获兑现支票，退票returned cheque  5"% .8P  
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横线支票crossed cheque Ou[K7-m%&  

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普通横线general crossing VFE@qX|  
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特别横线special crossing ?<Qbp;WBo  
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空白支票blank cheque If'q8G3]-  
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失效支票，过期支票stale cheque 1$cl "d`~  
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普通支票open cheque pl8b&bLzi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eP~bl   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -TD\?Q  
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支票换现金||兑现to cash a cheque # epP~J_f  
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清理票款to clear a cheque Wh
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保证兑现to certify a cheque  |q3X#s72  
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填写支票数额to fill up a cheque Wvl~|Sx]  
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支票上划线to cross a cheque ^%!{qAp}Z  
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开发支票to make out a cheque re*Zs}(N\  
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签发支票，开立支票to draw a cheque||to issue a cheque >5O~S
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透支支票to overdraw a cheque 3cHYe  
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背书支票to endorse a cheque aEdA'>  
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请付票款||清付票款to pay a cheque||to honour a cheque =%8 yEb*5#  
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支票退票to dishonour a cheque pPa]@ z~O  
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拒付支票to refuse a cheque +yI$4MY  
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拒付支票to stop payment of a cheque ECt<\h7}  
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提示要求付款to present for payment n*"r
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见票即付持票人payable to bearer LEM%B??&5z  
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支付指定人payable to order *%/O (ohs@  
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已过期||无效out of date||stale c2NB@T9'v  
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请给出票人R/D||refer to drawer 0GxJja  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P@PF"{S  
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文字与数字不一致words and figures differ x</4/d  
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支票 XfE0P(sE  
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时间已过account closed $M)SsD~  
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更改处应加盖印章alterations require initials k6M D3c  
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时间已过effects not cleared mDz44XO   
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停止付款payment stopped mH\zSk  
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支票毁损cheque mutilated {!D(3~MI  
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汇款||寄钱to remit||to send money K -:y  
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寄票供取款||支票支付to send a cheque for payment D&pn@6bB  
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寄款人a remitter <c[\\ :Hh*  
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收款人a remittee s1Acl\l-uF  
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国外汇票foreign Bill  >)<?  
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国内汇票inland Bill H;4QuB'^  
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跟单汇票documentary bill 60^j<O  
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空头汇票accommodation bill N-QS/*C
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原始汇票original bill 7iv
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改写||换新票据renewed bill U\Vg&"P
 
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即期汇票sight bill||bill on demand nC p/.]Y*  
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…days after date||…days after date…日后付款 =F$?`q`  
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…months after date||…months after date…月后付款 R
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见票后…日付款…days after sight||…days sight w\GJ,e  
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见票后…月付款…months after sight||…months sight THhxj)  
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同组票据set of bills e-y$&[  
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单张汇票sola of exchange||sole of exchange F%-@_IsG#  
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远期汇票usance bill||bill at usance w>j5oz}  
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长期汇票long bill >u> E !5O  
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短期汇票short bill }&=l )\e  
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逾期汇票overdue bill u!D?^:u=)  
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宽限日期days of grace ]2m=lt1  
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电汇telegraphic transfer （T.T） :;Z/$M16B  
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邮汇postal order||postal note （Am.）||post office order||money order B bmw[Qf\  
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本票promissory note （P/N） Se!w(Y&  
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押汇负责书||押汇保证书letter of hypothecation R-zS7Jyox  
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副保||抵押品||付属担保物collateral security 0"e["q{|  
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担保书trust receipt||letter of indemnity _
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承兑||认付acceptance ;Lfn&2G  
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单张承兑general acceptance &V axv$v}  
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有条件承兑qualified acceptance 5GAW3j{  
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附条件认付conditional acceptance =,it`8;  
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部分认付partial acceptance   =k d
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