[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。   l.uW>AoLh  
会计报表statement of account c7@[RG !  
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往来帐目account current 5}4> vEn  
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现在往来帐||存款额current accout *6wt+twH  
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销货帐account sales R6`,}<A]@  
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共同计算帐项joint account 
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未决帐项outstanding account \<%?=C'w~  
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贷方帐项credit account||creditor account bE1@RL  
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借方帐项debit account||debtor account 64l(ru<  
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应付帐||应付未付帐account payable o{OY1 ;=6  
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应收帐||应收未收帐account receivable ok/{ w  

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新交易||新帐new account Z`x*Igf8  
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未决帐||老帐old account RP%7M8V){B  
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现金帐cash account '\R/-.
 
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流水帐running account ,rWej;CzN  
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暂记帐||未定帐suspense account #_'| TT>p#  
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过期帐||延滞帐overdue account||pastdue account \kG;T
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杂项帐户sundry account \pVWYx  
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详细帐单||明细表detail account X*e<g=  
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呆帐bad account Qb?eA  
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会计项目title of account HD153M,  
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会计薄||帐薄account-book <L+y 6B  
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营业报告书||损益计算表account of budiness||business report [xHHm5$  
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借贷细帐||交验帐account rendered cCO2w2A[*  
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明细帐account stated Uq^-km#a  
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与…银行开立一户头to open an account with bL0>ul"  
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与…银行建立交易to keep account with oyq9XW~ D  
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继续记帐to keep account lky5%H  
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与…有交易to have an account with ^!rAT1(/_  
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作成会计帐||有往来帐项to make out an account with Pd04  
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清算||清理债务to make up an account S,
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清洁帐目||与…停止交易to close ones account with 'f-8P  
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结帐to close an account $LW8 vo7  
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清理未付款to ask an account||to demand an account #AF.1;(k  
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结清差额to balance the account with )` K!XX$%  
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清算to settle an account||to liquidate an account||to square an account nQ#NW8*Fs  
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审查帐目||监查帐目to audit an account jIck!  
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检查帐目to examine an account EbnV"]1  
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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 cnB:bQQK8  
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代理某人||为某人on ones account||on account of one =>L2 ~>[  
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为自己计算||独立帐目on ones own account cH6J:0>W  
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由某人收益并负风险on ones account and risk||for ones account and risk 4e?MthJ>  
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由某人负担for ones account||for account of one GYtp%<<9;  
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按某人指示||列入某人帐户by order and for account of one C?g<P0h  
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列入5月份帐目for May account IU\h,U g  
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编入某中帐项下to pass to the account of||to place to the account of 7GRPPh<4  
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寄出清算书to send in an account||to send in render an account 8|tnhA]~  
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支票薄cheque book lQpl8>  
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支票陈票人cheque drawer V0xO:7G^  
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持票人cheque holder *mn"GK6  
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不记名支票cheque to bearer||bearer cheque FY pspv?4  
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记名支票||认人支票cheque to order f |NXibmP  
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到期支票antedated cheque
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未到期支票postdated cheque T$Z}1e]  
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保付支票certified cheque ow;a7  
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未获兑现支票，退票returned cheque iB
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横线支票crossed cheque I>lblI$ 7  
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普通横线general crossing h{^MdYJ  
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特别横线special crossing y0'WB`hNQ  
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空白支票blank cheque ?(M]'ia{  
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失效支票，过期支票stale cheque NRI[|  
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普通支票open cheque %&eBkN!T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]ClqX;'weJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uJa.]J~L=  
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支票换现金||兑现to cash a cheque WA5.qw  
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清理票款to clear a cheque /xd|mo)D  
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保证兑现to certify a cheque 2B+qS'OT  
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填写支票数额to fill up a cheque /&l4 sF1  
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支票上划线to cross a cheque !1l~'/r  
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开发支票to make out a cheque h r6?9RJY  
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签发支票，开立支票to draw a cheque||to issue a cheque znAo]F9=J"  
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透支支票to overdraw a cheque }taG/kE62  
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背书支票to endorse a cheque |gU)6}V@  
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请付票款||清付票款to pay a cheque||to honour a cheque 1! 5VWF0  
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支票退票to dishonour a cheque CtZOIx.;|  
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拒付支票to refuse a cheque c GyBml1  
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拒付支票to stop payment of a cheque /x\~5
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提示要求付款to present for payment P1|3%#c  
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见票即付持票人payable to bearer 
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支付指定人payable to order <v?2p{U%  
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已过期||无效out of date||stale =&~ K;=:  
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请给出票人R/D||refer to drawer EAE#AB-A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HcrlcxwM\i  
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文字与数字不一致words and figures differ +-rSO"nc  
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支票 (%G>TV  
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时间已过account closed M XuHA?  
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时间已过effects not cleared D0Ls~qr  
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停止付款payment stopped CY"i|s  
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支票毁损cheque mutilated (l/i#  
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汇款||寄钱to remit||to send money VeH%E.:  
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寄票供取款||支票支付to send a cheque for payment RK_z!%(P  
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寄款人a remitter >n1UK5QD  
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收款人a remittee {@s6ly].  
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国外汇票foreign Bill }}wSns  
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国内汇票inland Bill u%Z4 8wr  
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跟单汇票documentary bill ke'OT>8  
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空头汇票accommodation bill @d|]BqQ4jh  
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原始汇票original bill w_Z*X5u  
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改写||换新票据renewed bill C+gu'hD  
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即期汇票sight bill||bill on demand O)r>AdLGn  
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…days after date||…days after date…日后付款 Ll^9,G"Tt  
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…months after date||…months after date…月后付款 MO79FNH2\  
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见票后…日付款…days after sight||…days sight opCQ=G1  
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见票后…月付款…months after sight||…months sight l3kBt-m  
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同组票据set of bills 4$v08zZ  
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单张汇票sola of exchange||sole of exchange ':,p6  
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远期汇票usance bill||bill at usance GoKMi[b  
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长期汇票long bill =[^_x+x hE  
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短期汇票short bill h&?tF~h  
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逾期汇票overdue bill 0CUUgwA/  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） \9dC z;  
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邮汇postal order||postal note （Am.）||post office order||money order $+ ?A[{JG
 
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本票promissory note （P/N） 'm+)n08[  
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押汇负责书||押汇保证书letter of hypothecation l] o&D))R  
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副保||抵押品||付属担保物collateral security G@igxnm}  
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担保书trust receipt||letter of indemnity "J%/xj
 
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承兑||认付acceptance \[w82%U  
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单张承兑general acceptance P:yMj&)  
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有条件承兑qualified acceptance 64OgE!  
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附条件认付conditional acceptance %vO b"K$X  
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部分认付partial acceptance   7uQ-:n