[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。   +"3K)9H  
会计报表statement of account W~?mr!`  
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往来帐目account current ;T|hNsSt  

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现在往来帐||存款额current accout &-(p~[|  
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销货帐account sales lk%W2N5  
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共同计算帐项joint account /u pDbP.O  
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未决帐项outstanding account "dFuQB  
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贷方帐项credit account||creditor account (db4.G+0  
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借方帐项debit account||debtor account (7?jjH^4  
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应付帐||应付未付帐account payable /]hE?cmj  
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应收帐||应收未收帐account receivable O K2|/y  
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新交易||新帐new account `ILO]+`5  

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未决帐||老帐old account ~4C:2  
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现金帐cash account _do (   
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流水帐running account =3<@{^Eg  
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暂记帐||未定帐suspense account h;`]rK ;g  
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过期帐||延滞帐overdue account||pastdue account 3m59EI-p  
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杂项帐户sundry account n 2m!a0;
 
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详细帐单||明细表detail account .~yz1^ c  
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呆帐bad account 3f^~mTY9>]  
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会计项目title of account CxW-lU3G`  
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会计薄||帐薄account-book F^)SQ%xx  
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营业报告书||损益计算表account of budiness||business report !JE=QG"  
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借贷细帐||交验帐account rendered Z$&i"1{  
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明细帐account stated g4fe(.?c,  
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与…银行开立一户头to open an account with eFiUB  
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与…银行建立交易to keep account with ON~K(O2g(  
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继续记帐to keep account A]k-bX= s  
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与…有交易to have an account with 
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作成会计帐||有往来帐项to make out an account with %W[#60  
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清算||清理债务to make up an account Ws>2S  
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清洁帐目||与…停止交易to close ones account with erC)2{m  
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结帐to close an account yd-Kg zm8n  
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清理未付款to ask an account||to demand an account n,E=eNc  
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结清差额to balance the account with 5lc%GJybV  
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清算to settle an account||to liquidate an account||to square an account b
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审查帐目||监查帐目to audit an account D@cv{ _M/  
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检查帐目to examine an account U(jZf{`Mz  
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转入A的帐户to charge the amount to As account pRAdo="  
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以计帐方式付款to pay on account 0gEtEH+  
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代理某人||为某人on ones account||on account of one q*^F"D:?k  
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为自己计算||独立帐目on ones own account %L\buwjy$  
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由某人收益并负风险on ones account and risk||for ones account and risk sL9
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由某人负担for ones account||for account of one A@W/  
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按某人指示||列入某人帐户by order and for account of one 0!:1o61  
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列入5月份帐目for May account F%8W*Y699  
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编入某中帐项下to pass to the account of||to place to the account of :DxCjv  
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寄出清算书to send in an account||to send in render an account 3N'fHy  
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支票薄cheque book =9lrPQ]w  
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支票陈票人cheque drawer U%Kv}s/(F{  
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持票人cheque holder ?y] q\>  

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不记名支票cheque to bearer||bearer cheque t3#My2=  
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记名支票||认人支票cheque to order },"T,t#  
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到期支票antedated cheque D^?jLfW8  
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未到期支票postdated cheque LP{{PT.&X  
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保付支票certified cheque 7j>NUx=j3  
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未获兑现支票，退票returned cheque }~?B
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横线支票crossed cheque ho1Mo  
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普通横线general crossing ^w0V{qF{  
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特别横线special crossing Zz"b&`K  
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空白支票blank cheque )' <B\P /  
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失效支票，过期支票stale cheque q P<n<  
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普通支票open cheque ]!u12^A{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q^^.@FU"x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hjuzVOE|W  
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支票换现金||兑现to cash a cheque .U8Se+;  
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清理票款to clear a cheque h[5<S&  
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保证兑现to certify a cheque  b>N)H  
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填写支票数额to fill up a cheque (S:+#v  
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支票上划线to cross a cheque Yp8~wdm  
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开发支票to make out a cheque m6%csh-N1  
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签发支票，开立支票to draw a cheque||to issue a cheque +39Vxe:Oy  
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透支支票to overdraw a cheque 'q
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背书支票to endorse a cheque s*R\!L  
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请付票款||清付票款to pay a cheque||to honour a cheque F+;{s(wx  
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支票退票to dishonour a cheque 1'5I]D ec  
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拒付支票to refuse a cheque -e=p*7']  
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拒付支票to stop payment of a cheque "7R"(. ~>  
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提示要求付款to present for payment Jtj_R
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见票即付持票人payable to bearer fP`g#t)4Tu  
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支付指定人payable to order q#W|*kL3  
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已过期||无效out of date||stale .O[RE_j  
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请给出票人R/D||refer to drawer ?45kN=%*s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `"v5bk  
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文字与数字不一致words and figures differ P&3'N~k-  
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支票 i<|5~tm  
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时间已过account closed *Dld?Q  
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更改处应加盖印章alterations require initials PF
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时间已过effects not cleared ryzz!0l  
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停止付款payment stopped v_f8zk  
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支票毁损cheque mutilated &P&LjHFK  
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汇款||寄钱to remit||to send money e Ll+F%@  
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寄票供取款||支票支付to send a cheque for payment vlth\[  
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寄款人a remitter Pk[:+. f(  
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收款人a remittee 2yR*<yj  
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国外汇票foreign Bill *@=in7*c  
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国内汇票inland Bill $.kP7!`:,  
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跟单汇票documentary bill Pcut#8?  
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空头汇票accommodation bill 02:]  
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原始汇票original bill Htn=h~
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改写||换新票据renewed bill yjUZ40Dq  
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即期汇票sight bill||bill on demand mZ 39 s  
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…days after date||…days after date…日后付款 =LV7K8FSd  
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…months after date||…months after date…月后付款 SLp &_S@4  

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见票后…日付款…days after sight||…days sight ,gGIkl&  
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见票后…月付款…months after sight||…months sight <<`*o[^L  
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同组票据set of bills F8M&.TE_3  
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单张汇票sola of exchange||sole of exchange a5=8zO#%g  
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远期汇票usance bill||bill at usance bA}9He1  
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长期汇票long bill O 4zD >O  
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短期汇票short bill O O?e8OU  
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逾期汇票overdue bill Cbu/7z   
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宽限日期days of grace FjRt'  
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电汇telegraphic transfer （T.T） ~C[p}MED  
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邮汇postal order||postal note （Am.）||post office order||money order Z9X<W`  
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本票promissory note （P/N） S(NH# ^  
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押汇负责书||押汇保证书letter of hypothecation Ku;|Dz/=o  
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副保||抵押品||付属担保物collateral security ]xGo[:k|E  
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担保书trust receipt||letter of indemnity fH#yJd2?f  
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承兑||认付acceptance <Z{pjJ/  
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单张承兑general acceptance V~#e%&73FH  
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有条件承兑qualified acceptance x)evjX=q  
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附条件认付conditional acceptance -CV_yySc  
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部分认付partial acceptance   tG8)!