[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。   _|k$[^ln^  
会计报表statement of account M`MxdwR  
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往来帐目account current =c8}^3L~7  

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现在往来帐||存款额current accout te_2"Z  
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销货帐account sales AGBV7Kk  
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共同计算帐项joint account n1[c\1  
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未决帐项outstanding account $|4@Zx4vf  
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贷方帐项credit account||creditor account A5l Cc b  
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借方帐项debit account||debtor account F^!D[:;jK  
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应付帐||应付未付帐account payable wj[yo S  
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应收帐||应收未收帐account receivable _&KqmQ8$7  
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新交易||新帐new account r>mBe;[TX  

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未决帐||老帐old account Ple.fKu  
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现金帐cash account !j~wAdHk  
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流水帐running account u=`H n-(  
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暂记帐||未定帐suspense account @2(u=E:^  
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过期帐||延滞帐overdue account||pastdue account r[9m-#)>  
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杂项帐户sundry account _kKG%U.gbK  
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详细帐单||明细表detail account RhYe=Qh4{p  
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呆帐bad account R~<N*En~  
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会计项目title of account A%w9Da?B  
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会计薄||帐薄account-book 5Fydh0.  
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营业报告书||损益计算表account of budiness||business report ._+cvXy  
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借贷细帐||交验帐account rendered -TD\?Q  
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明细帐account stated |v+z*}fKw  
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与…银行开立一户头to open an account with <B@NSj  
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与…银行建立交易to keep account with `wa;@p+j8  
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继续记帐to keep account L|1,/h 8p  
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与…有交易to have an account with 1zRYd`IPoq  
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作成会计帐||有往来帐项to make out an account with R_!'=0}V  
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清算||清理债务to make up an account >5O~S
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清洁帐目||与…停止交易to close ones account with 3cHYe  
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结帐to close an account /<_!Gz.@uG  
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清理未付款to ask an account||to demand an account xVB rwkk(  
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结清差额to balance the account with `M~R4 lr  
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清算to settle an account||to liquidate an account||to square an account KBM*7raA  
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审查帐目||监查帐目to audit an account 3;buC|ky  
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检查帐目to examine an account -ED} 6E  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account dnomnY(*<  
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代理某人||为某人on ones account||on account of one %|e)s_%XE  
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为自己计算||独立帐目on ones own account .X%J}c$  
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由某人收益并负风险on ones account and risk||for ones account and risk =Rx4ZqTI|  
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由某人负担for ones account||for account of one |kK5:\H  
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按某人指示||列入某人帐户by order and for account of one s .p> ?U  
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列入5月份帐目for May account C jf<,x$  
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编入某中帐项下to pass to the account of||to place to the account of R& t*x  
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寄出清算书to send in an account||to send in render an account ..5~x~O  
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支票薄cheque book MJch Z  
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支票陈票人cheque drawer ]fzXrN_  
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持票人cheque holder EA(4xj&:U  
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不记名支票cheque to bearer||bearer cheque r<fcZ)jt|  
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记名支票||认人支票cheque to order (9RfsV4^  
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到期支票antedated cheque "\EX)u9ze  
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未到期支票postdated cheque "7y,d%H  
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保付支票certified cheque dscah0T  
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未获兑现支票，退票returned cheque 9no<;1+j,  
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横线支票crossed cheque 3
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普通横线general crossing 86)2\uan  
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特别横线special crossing Mu>
  
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空白支票blank cheque 3[u- LYW  
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失效支票，过期支票stale cheque t9U6\ru  
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普通支票open cheque 7he,(V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k)-+ZmMOh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ij0 I!ilG4  
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支票换现金||兑现to cash a cheque P^<3 Z)L  
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清理票款to clear a cheque <8 <P,  
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保证兑现to certify a cheque b
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填写支票数额to fill up a cheque ^$P_B-C N  
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支票上划线to cross a cheque c;]\$#2  
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开发支票to make out a cheque B0b|+5WhR  
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签发支票，开立支票to draw a cheque||to issue a cheque tZ[9qms^_  
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透支支票to overdraw a cheque #9TL5-1y  
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背书支票to endorse a cheque u b8d]GZJ  
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请付票款||清付票款to pay a cheque||to honour a cheque )8^E{w^D}  
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支票退票to dishonour a cheque &w^9# L  
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拒付支票to refuse a cheque l7T?Yx j  
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拒付支票to stop payment of a cheque !)oQ9,N  
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提示要求付款to present for payment a:*N0  
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见票即付持票人payable to bearer N}/V2K]Q  
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支付指定人payable to order 'J*'{  
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已过期||无效out of date||stale 5+{oQs_  
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请给出票人R/D||refer to drawer 8)iI=,T*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $27OrXQ|  
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文字与数字不一致words and figures differ VXk[p  
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支票 bhDqRM  
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时间已过account closed =_E$* }  
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时间已过effects not cleared c<q33dZ!*  
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停止付款payment stopped  m5J@kE%  
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支票毁损cheque mutilated sjLm-pn3  
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汇款||寄钱to remit||to send money }`0=\cKqn  
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寄票供取款||支票支付to send a cheque for payment l9%ckC*q  
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寄款人a remitter R Ee~\n+P^  
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收款人a remittee !*qQ7  
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国外汇票foreign Bill T.{]t6t$U  
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国内汇票inland Bill 1D"EF  
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跟单汇票documentary bill .`D$.|!8g  
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空头汇票accommodation bill [--] ?Dr  
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原始汇票original bill
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改写||换新票据renewed bill 6l|
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即期汇票sight bill||bill on demand 2+YM .Zl  
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…days after date||…days after date…日后付款 %LL?'&&  
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…months after date||…months after date…月后付款 ]4_)WUS.c  
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见票后…日付款…days after sight||…days sight b~rlh=(o#_  
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见票后…月付款…months after sight||…months sight 0o?2Sf`L\*  
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同组票据set of bills S#ud<=@!9  
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单张汇票sola of exchange||sole of exchange G:PcV_ihx  
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远期汇票usance bill||bill at usance c~Z\|Y`#B  
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长期汇票long bill lH o
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短期汇票short bill l:"zYcp%  
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逾期汇票overdue bill OD1>s6uA7  
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宽限日期days of grace ^sZ,(sc{G  
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电汇telegraphic transfer （T.T） %y2i1^  
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邮汇postal order||postal note （Am.）||post office order||money order gK"E4{y_@  
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本票promissory note （P/N） "( P-VX  
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押汇负责书||押汇保证书letter of hypothecation R4g% $}  
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副保||抵押品||付属担保物collateral security <gc\,P<ru  
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担保书trust receipt||letter of indemnity WscNjWQ^TD  
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承兑||认付acceptance ,~,{$\p   
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单张承兑general acceptance 3[O;HS3|  
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有条件承兑qualified acceptance .V: H~  
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附条件认付conditional acceptance @`6db  
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部分认付partial acceptance   zf>r@>S!L