[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。   /9| 2uw`  
会计报表statement of account #;UoZJ B  
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往来帐目account current  JY_!G  
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现在往来帐||存款额current accout -o5 7"r^x  
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销货帐account sales }MtORqK  
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共同计算帐项joint account 2 S2;LB  
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未决帐项outstanding account M->#WGl\B  
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贷方帐项credit account||creditor account Kc+9n%sp  
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借方帐项debit account||debtor account 8qT^=K $  
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应付帐||应付未付帐account payable M*dou_Q  
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应收帐||应收未收帐account receivable 1119YeL  
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新交易||新帐new account vQ[ TcV  
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未决帐||老帐old account -U@ycx|r  
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现金帐cash account `U{#;  
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流水帐running account 5=;'LW
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暂记帐||未定帐suspense account 'A/f>W  
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过期帐||延滞帐overdue account||pastdue account bbWW|PtWwP  
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杂项帐户sundry account &lW~ot1,  
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详细帐单||明细表detail account mMad1qCi7  
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呆帐bad account ,
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会计项目title of account kk aS&r>  
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会计薄||帐薄account-book d C6t+  
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营业报告书||损益计算表account of budiness||business report 1@Rl^ey  
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借贷细帐||交验帐account rendered 200Fd8Ju  
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明细帐account stated @.
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与…银行开立一户头to open an account with C?PgC~y)  
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与…银行建立交易to keep account with *iujJi  
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继续记帐to keep account YnX6U1/^  
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与…有交易to have an account with bOdyrynh  
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作成会计帐||有往来帐项to make out an account with 98t|G5  
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清算||清理债务to make up an account 2ee((vO&  
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清洁帐目||与…停止交易to close ones account with c!>",rce  
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结帐to close an account #wZBWTj.  
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清理未付款to ask an account||to demand an account 1M/_:UH`  
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结清差额to balance the account with EXTQ:HSES  
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清算to settle an account||to liquidate an account||to square an account ,daZK xT  
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审查帐目||监查帐目to audit an account 00(#_($  
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检查帐目to examine an account G[!Y6c3  
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转入A的帐户to charge the amount to As account {pW(@4U  
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以计帐方式付款to pay on account 60&4?<lR4  
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代理某人||为某人on ones account||on account of one $mp'/]  
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为自己计算||独立帐目on ones own account U:o(%dk  
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由某人收益并负风险on ones account and risk||for ones account and risk wth*H$iF  
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由某人负担for ones account||for account of one 4Sxt<7[f  

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按某人指示||列入某人帐户by order and for account of one 5L8)w5   
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列入5月份帐目for May account )0W-S9e<  
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编入某中帐项下to pass to the account of||to place to the account of ^sA"&Vdr^  
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寄出清算书to send in an account||to send in render an account rWo&I_{  

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支票薄cheque book M:? :EJ  
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支票陈票人cheque drawer .:)nG (7f<  
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持票人cheque holder C_JDQByfL  
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不记名支票cheque to bearer||bearer cheque iHB 1/  
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记名支票||认人支票cheque to order `>mT/Rmb@  
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到期支票antedated cheque iEJY[P1  
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未到期支票postdated cheque q9rY++Tv  
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保付支票certified cheque &Ji!*~sE  
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未获兑现支票，退票returned cheque c!l=09a~a+  
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横线支票crossed cheque o/273I  
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普通横线general crossing -[A4B)  
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特别横线special crossing =\]5C  
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空白支票blank cheque _E0XUT!rA  
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失效支票，过期支票stale cheque TtA6N8G  
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普通支票open cheque SSH))zJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jG8W|\8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7,0^|P  
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支票换现金||兑现to cash a cheque +u+|9@  
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清理票款to clear a cheque T](N ^P  
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保证兑现to certify a cheque -3-*T)  
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填写支票数额to fill up a cheque >TZ 'V,  
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支票上划线to cross a cheque kg0X2^#b  
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开发支票to make out a cheque Udj
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签发支票，开立支票to draw a cheque||to issue a cheque tOUpK20q.@  
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透支支票to overdraw a cheque ]O}TK^%  
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背书支票to endorse a cheque (2 nSZRB  
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请付票款||清付票款to pay a cheque||to honour a cheque S F:>dneB  
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支票退票to dishonour a cheque %5g(|Y]  
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拒付支票to refuse a cheque AW{"9f4  
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拒付支票to stop payment of a cheque 0^lCZ,uq;  
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提示要求付款to present for payment #uRj 9|E7  
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见票即付持票人payable to bearer >O;V[H2[  
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支付指定人payable to order 4D'AAr57  
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已过期||无效out of date||stale 4Tdp;n
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请给出票人R/D||refer to drawer twWzS 4;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -){a
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文字与数字不一致words and figures differ .&i_~?1[N  
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支票 ''Y'ZsQ;  
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时间已过account closed pw.K,?kYr  
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更改处应加盖印章alterations require initials 1c\KRK4  
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时间已过effects not cleared &cp
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停止付款payment stopped l`<1Y|  
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支票毁损cheque mutilated C=Tq/L w  
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汇款||寄钱to remit||to send money ceuEsQ}   
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寄票供取款||支票支付to send a cheque for payment =$y;0]7Lwi  
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寄款人a remitter cw,|,uXq 6  
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收款人a remittee &]tm'N25  
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国外汇票foreign Bill ^u2x26].  
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国内汇票inland Bill 5IA
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跟单汇票documentary bill >@h#'[z,d  

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空头汇票accommodation bill vQGv4  
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原始汇票original bill vw$b]MO!  
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改写||换新票据renewed bill III:jhh  
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即期汇票sight bill||bill on demand Ct^=j@g  
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…days after date||…days after date…日后付款 /;TtMQt  
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…months after date||…months after date…月后付款 Ly/  
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见票后…日付款…days after sight||…days sight R)4,f~@"  
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见票后…月付款…months after sight||…months sight K2\)9  
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同组票据set of bills 7SN61)[m  
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单张汇票sola of exchange||sole of exchange tSnsjd<6.  
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远期汇票usance bill||bill at usance a#G3dY>  
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长期汇票long bill {LVA_7@  
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短期汇票short bill Vrd16s  
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逾期汇票overdue bill '/OQ[f=K  
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宽限日期days of grace S{v]B_N[M  
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电汇telegraphic transfer （T.T） R/Z7}QW  
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邮汇postal order||postal note （Am.）||post office order||money order w(z=xO  
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本票promissory note （P/N） W'f"kM  
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押汇负责书||押汇保证书letter of hypothecation T I<3>R  
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副保||抵押品||付属担保物collateral security U 8p %MFD  
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担保书trust receipt||letter of indemnity [}GKrI  
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承兑||认付acceptance Y)$%-'=b+  
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单张承兑general acceptance V82I%gPF  
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有条件承兑qualified acceptance *}';q`u}  
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附条件认付conditional acceptance a j$& 9][  
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部分认付partial acceptance   :i r3u