[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。   {vj)76%y  
会计报表statement of account >_TZ'FT  
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往来帐目account current TvM~y\s  
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现在往来帐||存款额current accout ?M2J wAK5  
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销货帐account sales ?0.NIu,,o  
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共同计算帐项joint account #mT"gs  
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未决帐项outstanding account #tHK"20  
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贷方帐项credit account||creditor account kM6 Qp  
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借方帐项debit account||debtor account (Z*!#}z `  
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应付帐||应付未付帐account payable M}a6Vu9  
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应收帐||应收未收帐account receivable ]d]]'Hk  
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新交易||新帐new account 7/H)Az@i45  
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未决帐||老帐old account ixFi{_  
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现金帐cash account b-DvW4B  
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流水帐running account &&+H+{_Q  
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暂记帐||未定帐suspense account pb}*\/ s  
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过期帐||延滞帐overdue account||pastdue account ;'|Ey  
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杂项帐户sundry account rH-23S  
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详细帐单||明细表detail account 29KiuP  
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呆帐bad account {mg2pfhB!  
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会计项目title of account ^sw?gH*  
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会计薄||帐薄account-book K-4PI+qQ\  
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营业报告书||损益计算表account of budiness||business report F
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借贷细帐||交验帐account rendered p{_" bB  
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明细帐account stated ?4,T}@P  
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与…银行开立一户头to open an account with # d  
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与…银行建立交易to keep account with 7#XzrT]  
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继续记帐to keep account 4s-!7  
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与…有交易to have an account with C+$#y2"z#n  
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作成会计帐||有往来帐项to make out an account with (QEG4&9  
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清算||清理债务to make up an account Z@HEj_n  
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清洁帐目||与…停止交易to close ones account with teRTu  
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结帐to close an account Txu/{M,  
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清理未付款to ask an account||to demand an account J.a]K[ci  
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结清差额to balance the account with K(4_a``05  
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清算to settle an account||to liquidate an account||to square an account =X}J6|>X  
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审查帐目||监查帐目to audit an account wYea\^co  
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检查帐目to examine an account inL(X;@yo  
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转入A的帐户to charge the amount to As account Xw1*
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以计帐方式付款to pay on account e-;}3
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代理某人||为某人on ones account||on account of one gYj'(jB  

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为自己计算||独立帐目on ones own account 0RfZEG)  
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由某人收益并负风险on ones account and risk||for ones account and risk okXl8&mi  
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由某人负担for ones account||for account of one \
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按某人指示||列入某人帐户by order and for account of one pAEx#ck  
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列入5月份帐目for May account rQXzR  
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编入某中帐项下to pass to the account of||to place to the account of $>gFf}#C  
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寄出清算书to send in an account||to send in render an account mOSv9w#,  
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支票薄cheque book d-m7}2c  
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支票陈票人cheque drawer v=k$A  
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持票人cheque holder Si,6o!0k  
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不记名支票cheque to bearer||bearer cheque 51u0]Qx;fm  
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记名支票||认人支票cheque to order "KlwA.7/  
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到期支票antedated cheque HDKbF/  
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未到期支票postdated cheque y]imZ4{/  
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保付支票certified cheque  _6Ha  
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未获兑现支票，退票returned cheque G j1_!.T  
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横线支票crossed cheque .o8t+X'G  
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普通横线general crossing RyNs6  
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特别横线special crossing W l16`9  
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空白支票blank cheque ~v83pu1!2s  
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失效支票，过期支票stale cheque Ha#>G<;n  
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普通支票open cheque %UM *79  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Kg$Mx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BZxvJQ  
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支票换现金||兑现to cash a cheque 2"5v[,$1H  
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清理票款to clear a cheque 03(4 x'z  
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保证兑现to certify a cheque 4aY|TN/|  
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填写支票数额to fill up a cheque N?>vd*  
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支票上划线to cross a cheque aATA9V  
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开发支票to make out a cheque 2Gdd*=4z  
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签发支票，开立支票to draw a cheque||to issue a cheque ^KELKv,_  
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透支支票to overdraw a cheque @]#1(9P  
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背书支票to endorse a cheque ,{q;;b9  
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请付票款||清付票款to pay a cheque||to honour a cheque ->{KVPHe{  
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支票退票to dishonour a cheque Y5d\d\e/  
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拒付支票to refuse a cheque Fr$5RAyg  
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拒付支票to stop payment of a cheque n\.Vqe  
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提示要求付款to present for payment F.v{-8G V  
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见票即付持票人payable to bearer 63~ E#Dt4  
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支付指定人payable to order )@'}\_a3[]  
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已过期||无效out of date||stale K:Q<CQ2  
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请给出票人R/D||refer to drawer -8rjgB~."/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 78H'ax9m  
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文字与数字不一致words and figures differ d6sye^P  
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支票 td 3D=Y  
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时间已过account closed \`\ZTZni  
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时间已过effects not cleared 4u47D$=  
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停止付款payment stopped )$bS}.  
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支票毁损cheque mutilated xDo
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汇款||寄钱to remit||to send money \3aoM{ztD  
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寄票供取款||支票支付to send a cheque for payment t#pS{.I  
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寄款人a remitter `o8/(`a  
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收款人a remittee j*jo@N|  
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国外汇票foreign Bill "Yj'oE%\  
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国内汇票inland Bill z]?N+NHOA  
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跟单汇票documentary bill ;J2zp*|  
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空头汇票accommodation bill OAkZKG|  
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原始汇票original bill Y M\ K%rk  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand v+`N*\J_  
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…days after date||…days after date…日后付款 Md2>3-  
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…months after date||…months after date…月后付款 _Khc3Jo  
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见票后…日付款…days after sight||…days sight J) ~L   
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见票后…月付款…months after sight||…months sight 5b[jRj6  
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同组票据set of bills qA$*YI
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单张汇票sola of exchange||sole of exchange &[/w_|b  
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远期汇票usance bill||bill at usance !Kj,9NX{U  
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长期汇票long bill I'iGt~4$  
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短期汇票short bill ?)X,0P'  
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逾期汇票overdue bill kO{s^_qR^c  
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宽限日期days of grace RYl>  
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电汇telegraphic transfer （T.T） .dQQoyR+O  
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邮汇postal order||postal note （Am.）||post office order||money order ),!;| bh  
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本票promissory note （P/N） /&{$ pM|?  
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押汇负责书||押汇保证书letter of hypothecation .h5[Q/*h  
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副保||抵押品||付属担保物collateral security (BfgwC)  
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担保书trust receipt||letter of indemnity ZMLg;-T.&4  
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承兑||认付acceptance `z t_7MD  
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单张承兑general acceptance 0`A~HH}  
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有条件承兑qualified acceptance -x4X O`b  
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附条件认付conditional acceptance dwv6;x  
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部分认付partial acceptance   J@ktyd(P