[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。   J }izTI  
会计报表statement of account "=)i'x"0"  
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往来帐目account current =6j4_+5mnH  
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现在往来帐||存款额current accout y[7*^9J  
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销货帐account sales 6itp Mck  
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共同计算帐项joint account v5"5UPi-  
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未决帐项outstanding account .<JD'%?"  
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贷方帐项credit account||creditor account i9}n\r0=c  
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借方帐项debit account||debtor account :32  
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应付帐||应付未付帐account payable $^R[t;  
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应收帐||应收未收帐account receivable = !D<1<  
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新交易||新帐new account e"en ma\_  
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未决帐||老帐old account vGWX=O  
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现金帐cash account +s&+G![  
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流水帐running account *ie#9jA  
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暂记帐||未定帐suspense account Er} xB~<t  
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过期帐||延滞帐overdue account||pastdue account Vea>T^  
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杂项帐户sundry account 4A0R07"  
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详细帐单||明细表detail account M5 ep\^  
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呆帐bad account FX)g\=ov  
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会计项目title of account 'wz*GMGWC  
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会计薄||帐薄account-book - tZ2 N  
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营业报告书||损益计算表account of budiness||business report YTxUKE:  
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借贷细帐||交验帐account rendered /78gXHv  
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明细帐account stated K$(&Qx}  
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与…银行开立一户头to open an account with P (jlWr$$  
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与…银行建立交易to keep account with yAR''>  
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继续记帐to keep account  IPa08/  
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与…有交易to have an account with :1eI"])(  
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作成会计帐||有往来帐项to make out an account with Df02#493  
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清算||清理债务to make up an account FIlw  
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清洁帐目||与…停止交易to close ones account with 2{!'L'km  
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结帐to close an account ^2|gQ'7<  
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清理未付款to ask an account||to demand an account oh%T4$  
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结清差额to balance the account with -]~U_J]  
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清算to settle an account||to liquidate an account||to square an account djqSW9  
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审查帐目||监查帐目to audit an account \K`AO{ D@  
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检查帐目to examine an account 99G/(Z}  
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转入A的帐户to charge the amount to As account - 4'yp  
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以计帐方式付款to pay on account {a `kPfP  
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代理某人||为某人on ones account||on account of one (3 8.s:-  
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为自己计算||独立帐目on ones own account Ko\m8\3?fK  
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由某人收益并负风险on ones account and risk||for ones account and risk uZz^>*b  
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由某人负担for ones account||for account of one yrR<F5xge  
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按某人指示||列入某人帐户by order and for account of one L7G':oA_`p  
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列入5月份帐目for May account F:n(y
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编入某中帐项下to pass to the account of||to place to the account of bnWIB+%_  
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寄出清算书to send in an account||to send in render an account ~/!Zh  
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支票薄cheque book Q pz01x  
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支票陈票人cheque drawer r,2x?Qi  
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持票人cheque holder HO41)m+&  
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不记名支票cheque to bearer||bearer cheque 1zGEf&rv:  
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记名支票||认人支票cheque to order uDa
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到期支票antedated cheque qp"gD-,-o  
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未到期支票postdated cheque uCNQ.Nbf C  
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保付支票certified cheque \hc}xy 0  
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未获兑现支票，退票returned cheque ORv[Gkq_N)  
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横线支票crossed cheque _&XT =SW}  
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普通横线general crossing }qc[ysDK]  
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特别横线special crossing `;hsOfo  
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空白支票blank cheque dB<BEe\$g.  
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失效支票，过期支票stale cheque k1$|vzMh  
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普通支票open cheque ?5$\8gZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BG-uKJ  ^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gSZNsiH  
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支票换现金||兑现to cash a cheque /-^gK^  
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清理票款to clear a cheque PLFM[t/  
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保证兑现to certify a cheque ;)0vxcMB  
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填写支票数额to fill up a cheque rU<  H7U  
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支票上划线to cross a cheque ~UK) p;|  
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开发支票to make out a cheque Z>o;Yf[  
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签发支票，开立支票to draw a cheque||to issue a cheque &oTSff>p}  
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透支支票to overdraw a cheque %3fHitCikc  
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背书支票to endorse a cheque mEz&:A  
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请付票款||清付票款to pay a cheque||to honour a cheque PS`)6yn{_  
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支票退票to dishonour a cheque H&mw!=FV0  
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拒付支票to refuse a cheque 72~)bu
 
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拒付支票to stop payment of a cheque ^B?{X|U37  
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提示要求付款to present for payment S@N&W&W#~  
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见票即付持票人payable to bearer mOGcv_L  
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支付指定人payable to order #(ANyU(#e  
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已过期||无效out of date||stale f7d)  
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请给出票人R/D||refer to drawer A){kitx-i)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )bi*y`UM]  
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文字与数字不一致words and figures differ sGMC$%e}  
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支票 RTLu]Bry  
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时间已过account closed 8Nci1o  
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时间已过effects not cleared aH'^`]'_=  
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停止付款payment stopped *J1pxZ^  
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支票毁损cheque mutilated '["Y;/>  
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汇款||寄钱to remit||to send money gj6"U{
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寄票供取款||支票支付to send a cheque for payment $Cc4Sggq  
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寄款人a remitter ',juZ[]_{  
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收款人a remittee "UVV/&`o  
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国外汇票foreign Bill 4~Lw:o1a  
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国内汇票inland Bill Ge(r6"%7  
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跟单汇票documentary bill xu& v(C9  
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空头汇票accommodation bill \ZCc~muR  
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原始汇票original bill S&
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改写||换新票据renewed bill 9H.E15B  
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即期汇票sight bill||bill on demand I"<~!krt%  
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…days after date||…days after date…日后付款 dzbzZ@y  
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…months after date||…months after date…月后付款 3ck;~Ncj<  
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见票后…日付款…days after sight||…days sight '<1T>|`/t  
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见票后…月付款…months after sight||…months sight !^`ZHJ-3>;  
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同组票据set of bills |q5\1}@:
  
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单张汇票sola of exchange||sole of exchange G]q6Ika  

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远期汇票usance bill||bill at usance ]^aece t  
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长期汇票long bill "v^Q !  
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短期汇票short bill ULQ*cW&;?  
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逾期汇票overdue bill H;IG\k6C  
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宽限日期days of grace F=d#$-yg  
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电汇telegraphic transfer （T.T） Q1s`d?P/`  
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邮汇postal order||postal note （Am.）||post office order||money order j.ANBE96>  
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本票promissory note （P/N） ~?[@
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押汇负责书||押汇保证书letter of hypothecation Mgf80r=  
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副保||抵押品||付属担保物collateral security BflF*-s ^  
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担保书trust receipt||letter of indemnity qj/ 66ak  
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承兑||认付acceptance 1VJE+3  
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单张承兑general acceptance ?^,GaZ^V  
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有条件承兑qualified acceptance c;(}Ih(#  
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附条件认付conditional acceptance B>9D@fmzs  
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部分认付partial acceptance   w3,QT}WvY