[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。   iyYY)roB  
会计报表statement of account dV{Hn {(  
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往来帐目account current C..2y4bA}  
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现在往来帐||存款额current accout TRLeZ0EC  
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销货帐account sales .)>/!|i  
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共同计算帐项joint account mN{ajf)@  
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未决帐项outstanding account 9c{%m4
  
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贷方帐项credit account||creditor account #A/J^Ko  
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借方帐项debit account||debtor account fsJTwSI["  
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应付帐||应付未付帐account payable /P!X4~sTM  
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应收帐||应收未收帐account receivable <]Pix)  
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新交易||新帐new account EkStb#  
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未决帐||老帐old account 0Dm`Ek3A7x  
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现金帐cash account ay:\P.`5)  
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流水帐running account z<[.MH`ln  
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暂记帐||未定帐suspense account Z;Ir>^<  
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过期帐||延滞帐overdue account||pastdue account SJ@8
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杂项帐户sundry account f=_Bx2ub  
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详细帐单||明细表detail account hHfe6P |  
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呆帐bad account np`gcj#  
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会计项目title of account ^Kw&=u  
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会计薄||帐薄account-book f*|8n$%  
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营业报告书||损益计算表account of budiness||business report (sV]UGrZ  
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借贷细帐||交验帐account rendered )T.pjl  
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明细帐account stated +?"HTDBE||  
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与…银行开立一户头to open an account with Ad}-I%Ie  
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与…银行建立交易to keep account with SQdzEF  
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继续记帐to keep account dT0^-XSY  
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与…有交易to have an account with D+ah ok  
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作成会计帐||有往来帐项to make out an account with G zJ9N`  
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清算||清理债务to make up an account l]a^"4L4`o  
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清洁帐目||与…停止交易to close ones account with '\ph `Run  
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结帐to close an account T!m42EvIvE  
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清理未付款to ask an account||to demand an account 07$/]eO%C  
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结清差额to balance the account with QE7+rBa  
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清算to settle an account||to liquidate an account||to square an account LFEp  
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审查帐目||监查帐目to audit an account L/qZ ;{  
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检查帐目to examine an account ?~F]@2)5w  
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转入A的帐户to charge the amount to As account PRMZfYc  
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以计帐方式付款to pay on account f2uZK!:m  
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代理某人||为某人on ones account||on account of one b0r,h)R   
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为自己计算||独立帐目on ones own account 8&?^XcJ*x  
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由某人收益并负风险on ones account and risk||for ones account and risk 6o$Z0mG  
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由某人负担for ones account||for account of one .?A'6  
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按某人指示||列入某人帐户by order and for account of one wG_4$kyj  
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列入5月份帐目for May account <MRC%!.  
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编入某中帐项下to pass to the account of||to place to the account of 55L gB
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寄出清算书to send in an account||to send in render an account x]H3Y3  
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支票薄cheque book r~I.F!{  
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支票陈票人cheque drawer ,bxz]S1W  
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持票人cheque holder xOhRTxic  
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不记名支票cheque to bearer||bearer cheque 61
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记名支票||认人支票cheque to order fTTm$,f5N  
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到期支票antedated cheque O(o
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未到期支票postdated cheque ^mA J[^%  
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保付支票certified cheque f]c<9Q>*  
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未获兑现支票，退票returned cheque a"k'm}hVY$  
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横线支票crossed cheque KLW&bJ$|j  
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普通横线general crossing %Or2iuO%-,  
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特别横线special crossing yYg   
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空白支票blank cheque .ByU  
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失效支票，过期支票stale cheque _%;M9Sg3  
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普通支票open cheque ]r!Qm
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >GmN~"iJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XO%~6Us^  
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支票换现金||兑现to cash a cheque VE*j*U j  
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清理票款to clear a cheque yZ5x88>  
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保证兑现to certify a cheque y~dB5/  
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填写支票数额to fill up a cheque nGns}\!7'  
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支票上划线to cross a cheque '
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开发支票to make out a cheque +2Z#
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签发支票，开立支票to draw a cheque||to issue a cheque ,z G(u 1  
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透支支票to overdraw a cheque $o"g73`3  
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背书支票to endorse a cheque |AC6sfA+  
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请付票款||清付票款to pay a cheque||to honour a cheque Y1WHy*s?  
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支票退票to dishonour a cheque YmgCl!r@  

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拒付支票to refuse a cheque ;NP[_2|-,  

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拒付支票to stop payment of a cheque hiN/S|JN8y  
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提示要求付款to present for payment A="fj  
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见票即付持票人payable to bearer Um\0i;7 ~4  
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支付指定人payable to order G0/>8_Q>Nr  
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已过期||无效out of date||stale ?:/|d\,7@  
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请给出票人R/D||refer to drawer !W~<q{VTs  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZF'H
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文字与数字不一致words and figures differ W+hV9  
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支票 gt@SuX!@{^  
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时间已过account closed H#Q;"r3  
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时间已过effects not cleared
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停止付款payment stopped 9I kUZW  
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支票毁损cheque mutilated ERC<Dd0  
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汇款||寄钱to remit||to send money (}"S)#C  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter xYwkFB$$*  
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收款人a remittee @yKZRwg  
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国外汇票foreign Bill N&x:K+Zm.  
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国内汇票inland Bill 1i+FL''  
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跟单汇票documentary bill PCZ]R  
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空头汇票accommodation bill 5p )IV>G  
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原始汇票original bill I.9o`Q[8&  
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改写||换新票据renewed bill 8f-:d]  
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即期汇票sight bill||bill on demand :d({dF_k;p  
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…days after date||…days after date…日后付款 9`INC~h  
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…months after date||…months after date…月后付款 `Hd9\;NJ  
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见票后…日付款…days after sight||…days sight >-zkB)5<,#  
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见票后…月付款…months after sight||…months sight 4oN${7k0  
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同组票据set of bills avy=0Jmj  
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单张汇票sola of exchange||sole of exchange e{JVXc[D  
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远期汇票usance bill||bill at usance yl]UUBcQ  
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长期汇票long bill hv{87`L'K(  
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短期汇票short bill hk.yR1Y|  
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逾期汇票overdue bill tO`?{?W7  
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宽限日期days of grace c(E,&{+E  
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电汇telegraphic transfer （T.T） Tm\OYYyk  
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邮汇postal order||postal note （Am.）||post office order||money order 3u4:l  
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本票promissory note （P/N） <
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押汇负责书||押汇保证书letter of hypothecation T(gg>_'jh  
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副保||抵押品||付属担保物collateral security 3@'lIV ?,q  
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担保书trust receipt||letter of indemnity }|,EU!nDi  
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承兑||认付acceptance Uqr
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单张承兑general acceptance ,.h$&QFj;  
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有条件承兑qualified acceptance P.!;Uf}32  
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附条件认付conditional acceptance D*qzNT@`LR  
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部分认付partial acceptance   -h=c=P