[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。   i`U:gw  
会计报表statement of account >X}{BDMb.  
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往来帐目account current 7 &)]) {Q  
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现在往来帐||存款额current accout 0`hwmDiB"  
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销货帐account sales K!{5[G  
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共同计算帐项joint account e$l6gY  
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未决帐项outstanding account 2wpjU &8W!  
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贷方帐项credit account||creditor account |"k&fkS$  
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借方帐项debit account||debtor account b]
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应付帐||应付未付帐account payable =&U`9qN  
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应收帐||应收未收帐account receivable *Z kss   
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新交易||新帐new account oh\ ,O
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未决帐||老帐old account vjK, I9  
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现金帐cash account qi=3L  
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流水帐running account tV`&-
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暂记帐||未定帐suspense account h([0,
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过期帐||延滞帐overdue account||pastdue account YNM\p
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杂项帐户sundry account R<g=\XO'y  
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详细帐单||明细表detail account .BL:h&h|y  
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呆帐bad account 4A~)b"j5  
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会计项目title of account cdsQ3o  
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会计薄||帐薄account-book r,nn~  
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营业报告书||损益计算表account of budiness||business report M9g1d7%  
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借贷细帐||交验帐account rendered Ph\F'xROe  
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明细帐account stated <w11nB)  
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与…银行开立一户头to open an account with ke</x+\F  
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与…银行建立交易to keep account with @f' AWeJ2  
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继续记帐to keep account x k#*=  
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与…有交易to have an account with /^WE@r[:  
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作成会计帐||有往来帐项to make out an account with `}n0=E  
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清算||清理债务to make up an account P:vX }V |[  
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清洁帐目||与…停止交易to close ones account with EID(M.G  
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结帐to close an account Z'Zd[."s  
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清理未付款to ask an account||to demand an account I[vM
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结清差额to balance the account with DDZTqsws  
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清算to settle an account||to liquidate an account||to square an account O{O9}]6  
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审查帐目||监查帐目to audit an account XWJ0=t&}  
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检查帐目to examine an account B&to&|jf  
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转入A的帐户to charge the amount to As account kvY} yw7  
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以计帐方式付款to pay on account V/+H_=|  
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代理某人||为某人on ones account||on account of one gogl[gHO  
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为自己计算||独立帐目on ones own account LD7? .  
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由某人收益并负风险on ones account and risk||for ones account and risk j=zU7wz)D  
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由某人负担for ones account||for account of one |sDG>Zq?  
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按某人指示||列入某人帐户by order and for account of one 10 a=Y
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列入5月份帐目for May account 4@ydK  
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编入某中帐项下to pass to the account of||to place to the account of QmDhZ04f  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book 9|?(GG  
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支票陈票人cheque drawer ._F6-pl  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque #xJGuYdv  
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记名支票||认人支票cheque to order EY[
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到期支票antedated cheque ^QL/m\zq@%  
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未到期支票postdated cheque H--*[3".  
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保付支票certified cheque Kr}M>hF+|  
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未获兑现支票，退票returned cheque R4rm>zisVX  
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横线支票crossed cheque i4n%EDQ  
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普通横线general crossing FsPDWy&x  
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特别横线special crossing :`"T Eif  
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空白支票blank cheque g KmRjK  
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失效支票，过期支票stale cheque j
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普通支票open cheque P)j9\ muc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :AcN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 [W|7r n,q  
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支票换现金||兑现to cash a cheque OVo  
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清理票款to clear a cheque Ac(irPrD  
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保证兑现to certify a cheque h+u|MdOY\  
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填写支票数额to fill up a cheque Olh%"=*;  
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支票上划线to cross a cheque ,) jB<`  
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开发支票to make out a cheque ITqigGan%  
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签发支票，开立支票to draw a cheque||to issue a cheque im[gbac  
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透支支票to overdraw a cheque uqeWdj*Y  
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背书支票to endorse a cheque 'R5l =Wf  
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请付票款||清付票款to pay a cheque||to honour a cheque `rJ ~*7-  
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支票退票to dishonour a cheque \gv x)S11  
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拒付支票to refuse a cheque P>Rqy  
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拒付支票to stop payment of a cheque 1Nu`@)D0  
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提示要求付款to present for payment leJd){  
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见票即付持票人payable to bearer 6x8|v7cMH  
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支付指定人payable to order L<]PK4  
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已过期||无效out of date||stale F4gc_>{|  
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请给出票人R/D||refer to drawer ;H|M)z#[Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8}@a?QS(&  
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文字与数字不一致words and figures differ F\<i>LWT'  
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支票 ^Tmmx_Xw  
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时间已过account closed >X)G`N@!  

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时间已过effects not cleared 8^T$6A[b  
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停止付款payment stopped f#mpd]e+6  
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支票毁损cheque mutilated \3/'#  
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汇款||寄钱to remit||to send money >s q9c/}X  
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寄票供取款||支票支付to send a cheque for payment G S%Dn^l  
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寄款人a remitter `x{gF8GV  
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收款人a remittee cAS5&T<  
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国外汇票foreign Bill I(e
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国内汇票inland Bill V<7Gd8rDMM  
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跟单汇票documentary bill JQqDUd  
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空头汇票accommodation bill !8$}]uWP  
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原始汇票original bill ~Y(M>u.+!  
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改写||换新票据renewed bill iX28+weH  
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即期汇票sight bill||bill on demand T]xGE   
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…days after date||…days after date…日后付款 {:Q2Itsy  
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…months after date||…months after date…月后付款 ;u%hwlo  
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见票后…日付款…days after sight||…days sight /H)g<YA  
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见票后…月付款…months after sight||…months sight k}/: xN"  
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同组票据set of bills 9T]]TEv4  
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单张汇票sola of exchange||sole of exchange *,. {Xf  
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远期汇票usance bill||bill at usance [H&m@*UO  
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长期汇票long bill @EQ{lGpU3  
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短期汇票short bill  4@5<B  
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逾期汇票overdue bill 4 (yHD  
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宽限日期days of grace #y
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电汇telegraphic transfer （T.T） QEVjXJOt0  
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邮汇postal order||postal note （Am.）||post office order||money order 2@H~nw 0  
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本票promissory note （P/N） %!q(zql  
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押汇负责书||押汇保证书letter of hypothecation DJbj@ 2W[  
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副保||抵押品||付属担保物collateral security Vf:t!'WD?2  
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担保书trust receipt||letter of indemnity Fr VD
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承兑||认付acceptance 3w-0v"j U  
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单张承兑general acceptance 6"wY;E  
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有条件承兑qualified acceptance XnNK)dUT}  
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附条件认付conditional acceptance A*$vk
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部分认付partial acceptance   Ao,lEjNI