[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。   jABFdNjri  
会计报表statement of account 5F!Qn\{u{  
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往来帐目account current PxQQfI>  
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现在往来帐||存款额current accout C\joDAD  
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销货帐account sales 3HBh 3p5  
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共同计算帐项joint account 1Y&W>p  
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未决帐项outstanding account Q"B8l[  
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贷方帐项credit account||creditor account [^?i<z{0C  
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借方帐项debit account||debtor account p"c6d'qe  
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应付帐||应付未付帐account payable 6dmb bgO)  
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应收帐||应收未收帐account receivable Z5n-3h!+ED  
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新交易||新帐new account l"(PP3  
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未决帐||老帐old account YJMs9X~3  
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现金帐cash account Tx~w(A4:  
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流水帐running account B*mZxY1  
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暂记帐||未定帐suspense account -&`_bf%M  
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过期帐||延滞帐overdue account||pastdue account HEbL'fw^s  
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杂项帐户sundry account "i(f+N,)  
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详细帐单||明细表detail account & ;.rPU  
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呆帐bad account hBX.GFnw  
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会计项目title of account J)B3o$  
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会计薄||帐薄account-book C(v'7H{4cW  
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营业报告书||损益计算表account of budiness||business report [[^r;XKQ  
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借贷细帐||交验帐account rendered S+[,\>pY  
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明细帐account stated u`N rg<  
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与…银行开立一户头to open an account with fgtwVji  
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与…银行建立交易to keep account with =Xr{ Dg  
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继续记帐to keep account i:
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与…有交易to have an account with / rD9)
 
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作成会计帐||有往来帐项to make out an account with Bq~S=bAB>R  
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清算||清理债务to make up an account 2xuU[  
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清洁帐目||与…停止交易to close ones account with U/q"F<?.c  
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结帐to close an account )06. dZq\  
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清理未付款to ask an account||to demand an account Sb?v5  
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结清差额to balance the account with L-|7 &  
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清算to settle an account||to liquidate an account||to square an account t2.]v><  
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审查帐目||监查帐目to audit an account kbz+6LcV  
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检查帐目to examine an account ]a~gnz&1  
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转入A的帐户to charge the amount to As account !qs~j=;y3  
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以计帐方式付款to pay on account 14-uy.0[  
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为自己计算||独立帐目on ones own account Bb5RZ#oa  
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由某人收益并负风险on ones account and risk||for ones account and risk h7\16j  
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由某人负担for ones account||for account of one +^aM(4K\  
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按某人指示||列入某人帐户by order and for account of one H]f
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列入5月份帐目for May account iJ`v3PP  
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编入某中帐项下to pass to the account of||to place to the account of M*jn8OE  
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寄出清算书to send in an account||to send in render an account RZKczZGZg  
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支票薄cheque book Rwz (20n\^  
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支票陈票人cheque drawer 9"k^:}8.  
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持票人cheque holder z2A1h! Me  
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不记名支票cheque to bearer||bearer cheque 0j|JyS:}G  
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记名支票||认人支票cheque to order -}*YfwK  
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到期支票antedated cheque dD8f`*"*=  
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未到期支票postdated cheque )o8]MWT\;  
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保付支票certified cheque ~<#!yRy>r  
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未获兑现支票，退票returned cheque $>fMu   
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横线支票crossed cheque RK`C31Ws  
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普通横线general crossing +8AGs,  
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空白支票blank cheque hs"=>(P)  
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失效支票，过期支票stale cheque Y &Sk/8  
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普通支票open cheque D|}%(N@sl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }0P5~]S<5A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .}>D Epc:n  
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支票换现金||兑现to cash a cheque pUs s_3  
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清理票款to clear a cheque dcgz<m  
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保证兑现to certify a cheque Xq9n-;%zL  
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填写支票数额to fill up a cheque \o- Q9V  
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支票上划线to cross a cheque Cw<bu|?  
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开发支票to make out a cheque n1n1}  
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签发支票，开立支票to draw a cheque||to issue a cheque sglYT!O  
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透支支票to overdraw a cheque ]bG8DEwD  
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背书支票to endorse a cheque Ixhe86-:T  
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请付票款||清付票款to pay a cheque||to honour a cheque m L#-U)?F  
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支票退票to dishonour a cheque jg]_'^pVzr  
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拒付支票to refuse a cheque 3;(6tWWLT  
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拒付支票to stop payment of a cheque | I_,;c  
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提示要求付款to present for payment acgtXfHR  
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见票即付持票人payable to bearer 3 8>?Z]V  
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支付指定人payable to order v\>!J?  
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已过期||无效out of date||stale vA rM.Bu>b  
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请给出票人R/D||refer to drawer `mTpL^f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L>~wcoB  
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文字与数字不一致words and figures differ t\J5np  
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时间已过account closed 8)IpQG  
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时间已过effects not cleared G8%Q$  
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停止付款payment stopped 7=yC*]BH-=  
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支票毁损cheque mutilated  nN !/  
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汇款||寄钱to remit||to send money b0 ))->&2  
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寄票供取款||支票支付to send a cheque for payment 8s6~l.
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寄款人a remitter 5~Vra@iab:  
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收款人a remittee l]Ozy@ Ib  
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国外汇票foreign Bill |0 #J=am  
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国内汇票inland Bill l$KC\$?%*  
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跟单汇票documentary bill =!{7Z
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空头汇票accommodation bill +Bk d  
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原始汇票original bill  y/t{*a  
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改写||换新票据renewed bill f\CJ |tKX  
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即期汇票sight bill||bill on demand ?f!w:zp  

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…days after date||…days after date…日后付款  QDCu  
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…months after date||…months after date…月后付款 {+~}iF<%  
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见票后…日付款…days after sight||…days sight WW33ZJ  
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见票后…月付款…months after sight||…months sight wZv"tbAWLV  
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同组票据set of bills +3]1AJa  
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单张汇票sola of exchange||sole of exchange ?&ie;t<7  
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远期汇票usance bill||bill at usance ziUEA>m*/  
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长期汇票long bill s;!TB6b@  
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短期汇票short bill I8
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逾期汇票overdue bill o+{]&V->gN  
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宽限日期days of grace 3>60_:+Zb  
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电汇telegraphic transfer （T.T） 8YroEX[5l  
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邮汇postal order||postal note （Am.）||post office order||money order tf1iRXf8  
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本票promissory note （P/N） [PXv8K%]p  
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押汇负责书||押汇保证书letter of hypothecation 3a|I| NP  
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副保||抵押品||付属担保物collateral security lVb{bO9-O  
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担保书trust receipt||letter of indemnity Epo/}y  
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承兑||认付acceptance hj4!* c  
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单张承兑general acceptance ,,}& Q%5  
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有条件承兑qualified acceptance jWpm"C  
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附条件认付conditional acceptance l% \p  
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部分认付partial acceptance   a_
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