[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。   vCb]%sd-U  
会计报表statement of account Hbk&6kS  
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往来帐目account current :Q-oV8t{  
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现在往来帐||存款额current accout C),7- ?  
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销货帐account sales eg3L:rk_  
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共同计算帐项joint account //.>>-~1m  
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未决帐项outstanding account I4D<WoU;dJ  
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贷方帐项credit account||creditor account t3b@P4c\  
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借方帐项debit account||debtor account +xj "hX>3  
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应付帐||应付未付帐account payable i:Y\`J  
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应收帐||应收未收帐account receivable eH <Jng  
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新交易||新帐new account J%Mnjk^_\S  
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未决帐||老帐old account sLns3&n2  
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现金帐cash account v01#>,R  
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流水帐running account it1/3y =]  
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暂记帐||未定帐suspense account ?CY1]d  
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过期帐||延滞帐overdue account||pastdue account vV^dm)?  
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杂项帐户sundry account ::"E?CQLV  
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详细帐单||明细表detail account %Kto.Xq  
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呆帐bad account W`L!N&fB  
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会计项目title of account <B[G |FY,  
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会计薄||帐薄account-book 5 9-!6;T  
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营业报告书||损益计算表account of budiness||business report V#^yX%  
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借贷细帐||交验帐account rendered >i~
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明细帐account stated QK <\kVZ8  
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与…银行开立一户头to open an account with FPv"N'/  
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与…银行建立交易to keep account with :zp`6l  
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继续记帐to keep account <P4FzK  
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与…有交易to have an account with 7"Mk+'   
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作成会计帐||有往来帐项to make out an account with *'8LntZf  
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清算||清理债务to make up an account 658^"]Rk'/  
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清洁帐目||与…停止交易to close ones account with -9+se  
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结帐to close an account r"wtZ]69  
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清理未付款to ask an account||to demand an account 0A[esWmP  
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结清差额to balance the account with Lp&k3?W  
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清算to settle an account||to liquidate an account||to square an account }31ZX  
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审查帐目||监查帐目to audit an account JK )qZ=  
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检查帐目to examine an account {aOkV::  
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转入A的帐户to charge the amount to As account WlVl[/qt  
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以计帐方式付款to pay on account #1/}3+=5B  
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代理某人||为某人on ones account||on account of one EbK0j?  
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为自己计算||独立帐目on ones own account j,-C{ K  
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由某人收益并负风险on ones account and risk||for ones account and risk lP_db&  
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由某人负担for ones account||for account of one Jfhk@27T  
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按某人指示||列入某人帐户by order and for account of one 5W? PCOh\  
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列入5月份帐目for May account 1,t)3;o$  
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编入某中帐项下to pass to the account of||to place to the account of 2Aq~D@,9=:  
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寄出清算书to send in an account||to send in render an account DVp5hR_$  
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支票薄cheque book >)nS2bOE  
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支票陈票人cheque drawer R)8s  
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持票人cheque holder C"V%#
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不记名支票cheque to bearer||bearer cheque Qd`T5[b\  
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记名支票||认人支票cheque to order }d Ad$^  
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到期支票antedated cheque 2)0b2QbQ
 
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未到期支票postdated cheque S/A1RUt  
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保付支票certified cheque |F$BvCg  
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未获兑现支票，退票returned cheque @E9" Zv-$  
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横线支票crossed cheque 7 h=QW5  
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普通横线general crossing {=:#S+^ER  
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特别横线special crossing 2B1xUj ]  
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空白支票blank cheque cDEJk?3+  
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失效支票，过期支票stale cheque |9K<-y D  
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普通支票open cheque k\r(=cex6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G'z{b$?/[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges njPPztv/@  
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支票换现金||兑现to cash a cheque '_P\#7$!MV  
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清理票款to clear a cheque 6=hk=2]f  
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保证兑现to certify a cheque 0u B'g+MU`  
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填写支票数额to fill up a cheque o|pT;1a"  
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支票上划线to cross a cheque wN-i?Ek0;  
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开发支票to make out a cheque yL4 T  
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签发支票，开立支票to draw a cheque||to issue a cheque /t<@"BoV  
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透支支票to overdraw a cheque `Pn[tuIO  
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背书支票to endorse a cheque 1S
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请付票款||清付票款to pay a cheque||to honour a cheque <|Yj%f  
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支票退票to dishonour a cheque 3Ug  
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拒付支票to refuse a cheque 2?C`4AR[2H  
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拒付支票to stop payment of a cheque ;^Sr"v6r>u  
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提示要求付款to present for payment 5l-mW0,MK  
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见票即付持票人payable to bearer c )md  
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支付指定人payable to order qH,l#I\ CG  
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已过期||无效out of date||stale H=g.34  
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请给出票人R/D||refer to drawer s#Jh -+lM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EVX{ 7%  
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文字与数字不一致words and figures differ MF3b{|Z  
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支票 wfvU0]wk}  
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时间已过account closed <WXzh5D2  
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时间已过effects not cleared Og t]_  
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停止付款payment stopped 22<0DhJ  
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支票毁损cheque mutilated c(co\A.]:6  
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汇款||寄钱to remit||to send money rV({4cIe9R  
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寄票供取款||支票支付to send a cheque for payment wi8Yl1p]!z  
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寄款人a remitter 4ww]9J  
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收款人a remittee -16K7yk  
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国外汇票foreign Bill d0hhMx6$  
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国内汇票inland Bill G>YAJo  
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跟单汇票documentary bill vN4Qdpdb  
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空头汇票accommodation bill iFSJL,QZ3  
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原始汇票original bill \JG8KE=j  
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改写||换新票据renewed bill >$gG/WD?KR  
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即期汇票sight bill||bill on demand Z') pf  
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…days after date||…days after date…日后付款  s6 ( z
 
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…months after date||…months after date…月后付款 *KK+X07  
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见票后…日付款…days after sight||…days sight 71#I5*8  
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见票后…月付款…months after sight||…months sight nmlPX7!{$  
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同组票据set of bills )T907I|  
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单张汇票sola of exchange||sole of exchange ?!w^`D0}o  
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远期汇票usance bill||bill at usance d lH$yub  
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长期汇票long bill v8>v.}y  
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短期汇票short bill g1(Xg.  
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逾期汇票overdue bill qv 3^5d  
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宽限日期days of grace z;]CmR@Ki  
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电汇telegraphic transfer （T.T） 0X..e$'  
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邮汇postal order||postal note （Am.）||post office order||money order CozKyt/r7  
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本票promissory note （P/N） hRaf#  
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押汇负责书||押汇保证书letter of hypothecation ^jdL@#k00  
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副保||抵押品||付属担保物collateral security ~ <0Z>qr  
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担保书trust receipt||letter of indemnity 9V1cdb~?"T  
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承兑||认付acceptance uE_c4Hp  
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单张承兑general acceptance \L!uHAE2a  
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有条件承兑qualified acceptance )yee 2(S  
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附条件认付conditional acceptance $FM' 3%B[  
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部分认付partial acceptance   OTvROJP