[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。   oQyMs>g  
会计报表statement of account @TKQ_7BcB  
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往来帐目account current 17Q* <iCs  
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现在往来帐||存款额current accout h\-jqaq  
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销货帐account sales e ]>{
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共同计算帐项joint account `0ju=FP'u5  
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未决帐项outstanding account hG'2(Y!  
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贷方帐项credit account||creditor account #iGz&S3iN$  
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借方帐项debit account||debtor account Z@iMG  
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应付帐||应付未付帐account payable Tf[-8H<  
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应收帐||应收未收帐account receivable cl7+DAE  
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新交易||新帐new account CM's6qhQnn  
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未决帐||老帐old account &akMj@4;R  
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现金帐cash account yZ)ScB^  
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流水帐running account ^9b `;}).  
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暂记帐||未定帐suspense account ng<`2XgU  
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过期帐||延滞帐overdue account||pastdue account >`\*
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杂项帐户sundry account x)yf!Dv5$  
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详细帐单||明细表detail account 7Y*m_AhxJ  
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呆帐bad account #f~a\}$I  
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会计项目title of account K]Cvk%  
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会计薄||帐薄account-book E\*",MGL  
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营业报告书||损益计算表account of budiness||business report l9ihW^  
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借贷细帐||交验帐account rendered @Kr)$F  
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明细帐account stated ZtLn*M  
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与…银行开立一户头to open an account with oCYD@S>h  
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与…银行建立交易to keep account with w$ {  
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继续记帐to keep account 6<Wr 8u,  
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与…有交易to have an account with _64@zdL+  
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作成会计帐||有往来帐项to make out an account with Vgn1I(Gj4  
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清算||清理债务to make up an account F8Wq&X#r  
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清洁帐目||与…停止交易to close ones account with >pvg0Fh  
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结帐to close an account ,P@-DDJ  
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清理未付款to ask an account||to demand an account j]"xck  
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结清差额to balance the account with Z;\"pP:  
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清算to settle an account||to liquidate an account||to square an account Au
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审查帐目||监查帐目to audit an account :$c:3~  
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检查帐目to examine an account WcO,4:  
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转入A的帐户to charge the amount to As account >TnQ4^;v.  
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以计帐方式付款to pay on account CN~NyJL H  
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代理某人||为某人on ones account||on account of one Guw|00w,Q$  
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为自己计算||独立帐目on ones own account aC~n:0v  
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由某人收益并负风险on ones account and risk||for ones account and risk Vy^yV|`v  
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由某人负担for ones account||for account of one AYA&&b  
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按某人指示||列入某人帐户by order and for account of one ?t0zsq  
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列入5月份帐目for May account  ;[KriW  
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编入某中帐项下to pass to the account of||to place to the account of %:w% o$  
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寄出清算书to send in an account||to send in render an account S`@6c$y k  
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支票薄cheque book }x?H ~QQT  
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支票陈票人cheque drawer }>;ht5/i/  
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持票人cheque holder Dpdn%8+Z  
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不记名支票cheque to bearer||bearer cheque EO].qN-8  
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记名支票||认人支票cheque to order 3_L1Wm  
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到期支票antedated cheque uS,p|}Q&  
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未到期支票postdated cheque 8 )mjy!,  
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保付支票certified cheque ha|@ Xp  
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未获兑现支票，退票returned cheque |oe!P}u  
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横线支票crossed cheque DO&+=o`"  
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普通横线general crossing ~Law F_]6  
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特别横线special crossing  2Vp>"  
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空白支票blank cheque eM?rc55|  
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失效支票，过期支票stale cheque %{R_^Y8t  
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普通支票open cheque a(8>n Z,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 %6AYCN?Ih  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RK?jtb=&A  
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支票换现金||兑现to cash a cheque ;K3d' U
 
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清理票款to clear a cheque GGCqtA^@7d  
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保证兑现to certify a cheque f,|QAj=a  
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填写支票数额to fill up a cheque 9*' &5F=  
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支票上划线to cross a cheque A*hZv|$0  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque *m*`}9  
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透支支票to overdraw a cheque Hj2<ZL  
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背书支票to endorse a cheque wZQ)jo7*g  
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请付票款||清付票款to pay a cheque||to honour a cheque 40u7fojg2  
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支票退票to dishonour a cheque 88+ =F XG  
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拒付支票to refuse a cheque z|I0-1tAK  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment o5SQ1;`   
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见票即付持票人payable to bearer nM8[  
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支付指定人payable to order |4fF T `  
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已过期||无效out of date||stale m'bi\1Q  
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请给出票人R/D||refer to drawer JRY_nX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |@wyC0k!  
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文字与数字不一致words and figures differ KP{3iUqvO  
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支票 i%F<AY\O)  

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时间已过account closed 0[Eb .2I  
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时间已过effects not cleared q7_+}"i  
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停止付款payment stopped E ]f)Os$  
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支票毁损cheque mutilated JN(-.8<  
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汇款||寄钱to remit||to send money ?fK1  
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寄票供取款||支票支付to send a cheque for payment Gu;OVLR|  
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寄款人a remitter L0"~[zB]N  
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收款人a remittee RUo9eQIPD  
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国外汇票foreign Bill mYv(R!37'  
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国内汇票inland Bill rRb+_]Lg  
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跟单汇票documentary bill tef^ShF]  
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空头汇票accommodation bill 8@\7&C(g17  
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原始汇票original bill ',=g;  
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改写||换新票据renewed bill X#p Wyo~  
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即期汇票sight bill||bill on demand Xm!-~n@-m7  
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…days after date||…days after date…日后付款 {D`T0qPT[  
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…months after date||…months after date…月后付款 04@cLDX8uB  
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见票后…日付款…days after sight||…days sight 8Ogv9  
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见票后…月付款…months after sight||…months sight zJN7<sv  
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同组票据set of bills AC- )BM';  
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单张汇票sola of exchange||sole of exchange [.,>wo~  
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远期汇票usance bill||bill at usance !q"cpL'4  
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长期汇票long bill |NFZ(6vNh  
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短期汇票short bill ;{Ux_JEg  
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逾期汇票overdue bill PL=^}{r  
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宽限日期days of grace Q[4: xkU  
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电汇telegraphic transfer （T.T） H*I4xT@  
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邮汇postal order||postal note （Am.）||post office order||money order }Fb!?['G5  
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本票promissory note （P/N） V A^l+Z,d  
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押汇负责书||押汇保证书letter of hypothecation u{H?4|'(  
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副保||抵押品||付属担保物collateral security +>f<EPGn  
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担保书trust receipt||letter of indemnity S::=85[>z  
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承兑||认付acceptance +C]&2zc.  
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单张承兑general acceptance <U Zd;e@  
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有条件承兑qualified acceptance Y$>-%KcKeI  
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附条件认付conditional acceptance n||A"
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部分认付partial acceptance   4<,|*hAT