[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。   -*q:B[d  
会计报表statement of account &k'J5YHm8H  
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往来帐目account current Ay?;0w0  
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现在往来帐||存款额current accout tbz?th\#  
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销货帐account sales .h
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共同计算帐项joint account 7WZ).,qxY  
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未决帐项outstanding account tK9_]663  
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贷方帐项credit account||creditor account ?xTMmm  
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借方帐项debit account||debtor account U@#YKv  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable 1pe eecE  
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新交易||新帐new account 5DgfrX  
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未决帐||老帐old account VCOz?Y*  
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现金帐cash account 9 *>@s  
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流水帐running account j$%KKl8j  
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暂记帐||未定帐suspense account D ==H{c1F  
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过期帐||延滞帐overdue account||pastdue account FBit/0  
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杂项帐户sundry account @4h{#  
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详细帐单||明细表detail account ByR%2_6&  
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呆帐bad account %T:~N<8)  
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会计项目title of account ^l\U6$3  
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会计薄||帐薄account-book 32[lsU>1  
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营业报告书||损益计算表account of budiness||business report UEeD Nl$^u  
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借贷细帐||交验帐account rendered 8=;'kEU  
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明细帐account stated H f}-
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与…银行开立一户头to open an account with cPcp@Dp  
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与…银行建立交易to keep account with `]L&2RS  
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继续记帐to keep account _hgu:  
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与…有交易to have an account with rt+%&%wt  
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作成会计帐||有往来帐项to make out an account with 2y/|/IW=  
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清算||清理债务to make up an account w'NL\>  
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清洁帐目||与…停止交易to close ones account with nH*JR  
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结帐to close an account ZzZy2.7  
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清理未付款to ask an account||to demand an account >OP[qj  
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结清差额to balance the account with F Xbf7G)H  
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清算to settle an account||to liquidate an account||to square an account #~(J J  
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审查帐目||监查帐目to audit an account O}Y& @V%4k  
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检查帐目to examine an account 'Em5AA`>  
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转入A的帐户to charge the amount to As account 2$G,pT1J  
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以计帐方式付款to pay on account ;onhc*{lv  
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代理某人||为某人on ones account||on account of one (MfPu8j  
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为自己计算||独立帐目on ones own account " n, ?)  
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由某人收益并负风险on ones account and risk||for ones account and risk CF|4, K)  
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由某人负担for ones account||for account of one >fX_zowX  
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按某人指示||列入某人帐户by order and for account of one ix. I)  
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列入5月份帐目for May account v'fX'/  
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编入某中帐项下to pass to the account of||to place to the account of ^p@ #  
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寄出清算书to send in an account||to send in render an account d5 U?*  
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支票薄cheque book qj$6/V|D  
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支票陈票人cheque drawer e\Igc.  
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持票人cheque holder ZKk*2EK]2z  
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不记名支票cheque to bearer||bearer cheque .66_g@1  
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记名支票||认人支票cheque to order M2{AaYgD  
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到期支票antedated cheque iUH{rh!  
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未到期支票postdated cheque M@TXzn!&o  
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保付支票certified cheque < .\2Ec  
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未获兑现支票，退票returned cheque df'xx)kW  
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横线支票crossed cheque q%rfKHMA50  
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普通横线general crossing "&Y5Nh  
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特别横线special crossing Z2.S:y.  
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空白支票blank cheque 0</]Jo%  
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失效支票，过期支票stale cheque (:TZ~"VY  
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普通支票open cheque H:x{qS4Si  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ryKc7<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R{X@@t9@  
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支票换现金||兑现to cash a cheque *w/})Y3^  
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清理票款to clear a cheque O:hCUr  
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保证兑现to certify a cheque 3EHn}#+U  
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填写支票数额to fill up a cheque z;F6:aBa  
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支票上划线to cross a cheque p3N/"t&>  

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开发支票to make out a cheque yN4K^#  
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签发支票，开立支票to draw a cheque||to issue a cheque -#e 3aXe  
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透支支票to overdraw a cheque @S%ogZz*m  
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背书支票to endorse a cheque x)h|!T=B~  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque X/8CvY#n  
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拒付支票to refuse a cheque VXM5 B  
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拒付支票to stop payment of a cheque g<@P_^vo  
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提示要求付款to present for payment ry2ZVIFa  
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见票即付持票人payable to bearer 49gm=XPm  
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支付指定人payable to order =.sg$VX  
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已过期||无效out of date||stale ,k,RXgQ  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T&ECGF;Y/  
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文字与数字不一致words and figures differ *i=+["A  
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支票 3p %B  
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时间已过account closed QO-R>  
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时间已过effects not cleared \L-K}U>
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停止付款payment stopped |SO?UIWp  
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支票毁损cheque mutilated NB["U"1[^E  
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汇款||寄钱to remit||to send money 3k#?E]'  

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寄票供取款||支票支付to send a cheque for payment xD:t$~  
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寄款人a remitter pd3=^Zi  
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收款人a remittee B"07:sO  
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国外汇票foreign Bill ^P NE6  
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国内汇票inland Bill %![%wI?  
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跟单汇票documentary bill y1oQ4|KSI  
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空头汇票accommodation bill $N}nO:`t  
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原始汇票original bill K 5h2 ~  
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改写||换新票据renewed bill r Ljb'\<*  
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即期汇票sight bill||bill on demand (3_m[N\F  
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…days after date||…days after date…日后付款 w~3~:w$  
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…months after date||…months after date…月后付款 =k{ n! e  
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见票后…日付款…days after sight||…days sight +(pFU\&U3H  
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见票后…月付款…months after sight||…months sight si!jB%^  
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同组票据set of bills &>YdX$8x  
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单张汇票sola of exchange||sole of exchange ac2G;}B|  
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远期汇票usance bill||bill at usance BM }{};p6  
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长期汇票long bill d,"6s=4(q  
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短期汇票short bill l_1y#B-k5  
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逾期汇票overdue bill HTa]T'  
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宽限日期days of grace Vt[Kr  
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电汇telegraphic transfer （T.T） F s{}bQyQ  
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邮汇postal order||postal note （Am.）||post office order||money order xV}ybRKV  
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本票promissory note （P/N） 4kr! Af  
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押汇负责书||押汇保证书letter of hypothecation `Cv@16  
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副保||抵押品||付属担保物collateral security IuW5LS  
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担保书trust receipt||letter of indemnity \qA^3L~;5  
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承兑||认付acceptance ~Bi{k'A9  
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单张承兑general acceptance n?E L\B   
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有条件承兑qualified acceptance c8=@s#  
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附条件认付conditional acceptance jaOt"iU.B  
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部分认付partial acceptance   }aJ
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