[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。   d<afO?"  
会计报表statement of account bRK[u\,  
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往来帐目account current R\n*O@E v3  
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现在往来帐||存款额current accout -!pg1w06  
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销货帐account sales ,L9ioYbp  
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共同计算帐项joint account tk,Vp3p  
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未决帐项outstanding account 7q|51rZz  
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贷方帐项credit account||creditor account 1JSKK.LuJV  
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借方帐项debit account||debtor account )0p7d:%mV  
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应付帐||应付未付帐account payable (b>B6W\&  
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应收帐||应收未收帐account receivable kMY1Xb  
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新交易||新帐new account $g+q;Y~i0  
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未决帐||老帐old account <\C/;  
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现金帐cash account y(uE  
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流水帐running account ^t#W?rxp&  
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暂记帐||未定帐suspense account wEJ) h1=)^  
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过期帐||延滞帐overdue account||pastdue account @ATJ|5.gr  
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杂项帐户sundry account x]%'^7#v)  
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详细帐单||明细表detail account +{F2hEYP  
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呆帐bad account ,
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会计项目title of account oPP
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会计薄||帐薄account-book R<GnPN:c  
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营业报告书||损益计算表account of budiness||business report tB i
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借贷细帐||交验帐account rendered &+v!mw >  
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明细帐account stated |{a`,% mw  
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与…银行开立一户头to open an account with hhU: nw  
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与…银行建立交易to keep account with XFiP8aX<  
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继续记帐to keep account Q*J8`J:#^R  
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与…有交易to have an account with t(RJc  
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作成会计帐||有往来帐项to make out an account with ?b8  :  
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清算||清理债务to make up an account D
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清洁帐目||与…停止交易to close ones account with 7
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结帐to close an account |K(2_Wp  
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清理未付款to ask an account||to demand an account UBm L:Qv  
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结清差额to balance the account with `Q@w*ta)  

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清算to settle an account||to liquidate an account||to square an account \|gE=5!Am=  
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审查帐目||监查帐目to audit an account wigs1  
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检查帐目to examine an account zFba("E Z  
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转入A的帐户to charge the amount to As account 6${=N}3Kw  
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以计帐方式付款to pay on account X7g@.Oy`  
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代理某人||为某人on ones account||on account of one #hZ`r5GvTj  
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为自己计算||独立帐目on ones own account zzH^xxg  
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由某人收益并负风险on ones account and risk||for ones account and risk l"rX'g?  
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由某人负担for ones account||for account of one ;xl0J*r  
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按某人指示||列入某人帐户by order and for account of one x>bGxDtu*  
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列入5月份帐目for May account SYd6D@^2j  
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编入某中帐项下to pass to the account of||to place to the account of PWBcK_4i%  
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寄出清算书to send in an account||to send in render an account zMXQfR  
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支票薄cheque book T'> MXFLh  
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支票陈票人cheque drawer eBWgAf. k  
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持票人cheque holder E1`TQA  
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不记名支票cheque to bearer||bearer cheque c`@";+|r  
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记名支票||认人支票cheque to order  i
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到期支票antedated cheque PX*}.L *x  
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未到期支票postdated cheque  P1R5}i  
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保付支票certified cheque Q5b9q$L$  
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未获兑现支票，退票returned cheque 9a]{|M9  
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横线支票crossed cheque
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普通横线general crossing /,_m\JkwL  
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特别横线special crossing Gr4v&Mz:  
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空白支票blank cheque 'J$@~P  
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失效支票，过期支票stale cheque 51u\am'T  
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普通支票open cheque Vef!5]t5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }h=PW'M{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q
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支票换现金||兑现to cash a cheque i!RfUod  
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清理票款to clear a cheque
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保证兑现to certify a cheque vc&v+5Y  
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填写支票数额to fill up a cheque lOp.
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支票上划线to cross a cheque -2; 6Pwmv  
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开发支票to make out a cheque tc0;Ake-&  
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签发支票，开立支票to draw a cheque||to issue a cheque #|ts1lD#ah  
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透支支票to overdraw a cheque !9WGZfK+0Y  
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背书支票to endorse a cheque Q{
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请付票款||清付票款to pay a cheque||to honour a cheque h/t;ZLUAZP  
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支票退票to dishonour a cheque Tj#S')s8  
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拒付支票to refuse a cheque n2bhCd]j<b  
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拒付支票to stop payment of a cheque X|T|iB,vT  
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提示要求付款to present for payment x.*^dM@V  
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见票即付持票人payable to bearer q$:7j5E  
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支付指定人payable to order qU!dg  
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已过期||无效out of date||stale <=">2W P{  
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请给出票人R/D||refer to drawer ]&%KU)i?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6kH6"  
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文字与数字不一致words and figures differ L;RE5YrH%6  
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支票 &u2;S?7m  
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时间已过account closed 7\6g>4J^`  
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时间已过effects not cleared dipfsH]p  
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停止付款payment stopped ..}P$
 
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支票毁损cheque mutilated zKd@Ab  
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汇款||寄钱to remit||to send money 9^}&PEl  
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寄票供取款||支票支付to send a cheque for payment ^ lHy)!&A  
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寄款人a remitter >of34C"DI  
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收款人a remittee 8qyEHUN2q  
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国外汇票foreign Bill JIySe:p3  
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国内汇票inland Bill D>7a0p784  
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跟单汇票documentary bill q}LDFsU  
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空头汇票accommodation bill )]P(!hW.  
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原始汇票original bill I8bM-k):9R  

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改写||换新票据renewed bill ]E/ 0iM5  
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即期汇票sight bill||bill on demand k'o[iKlu  
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…days after date||…days after date…日后付款 h.EI(Ev"GN  
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…months after date||…months after date…月后付款 AT&K>NG  
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见票后…日付款…days after sight||…days sight Y9^l|,bm5  
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见票后…月付款…months after sight||…months sight le/j!  
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同组票据set of bills LzU'6ah';5  
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单张汇票sola of exchange||sole of exchange CP7Fe{P  
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远期汇票usance bill||bill at usance jYVs\h6  
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长期汇票long bill  FSMM  
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短期汇票short bill
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逾期汇票overdue bill 8Yq06o38C  
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宽限日期days of grace j#//U2VdN  
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电汇telegraphic transfer （T.T） 3= =["hO  
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邮汇postal order||postal note （Am.）||post office order||money order Wr[
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本票promissory note （P/N） <SNr\/aCRi  
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押汇负责书||押汇保证书letter of hypothecation ^&<M""Z  
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副保||抵押品||付属担保物collateral security "pDU v^ie  
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担保书trust receipt||letter of indemnity _#K|g#p5  
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承兑||认付acceptance +'m9b7+v  
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单张承兑general acceptance ~u*4k:2H  
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有条件承兑qualified acceptance gOg7:VPG  
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附条件认付conditional acceptance ]2-Qj)mZ]  
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部分认付partial acceptance   '_?Z{|