[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。   BMU~1[r  
会计报表statement of account +Es3iE @  
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往来帐目account current hnL"f[p@gC  
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现在往来帐||存款额current accout $ePAsJ  
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销货帐account sales R[wy{4< y  
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共同计算帐项joint account xex/L%!Rj  
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未决帐项outstanding account -#3B>VY  
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贷方帐项credit account||creditor account 3O:Z;YP:<  
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借方帐项debit account||debtor account e#0R9+"Ba  
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应付帐||应付未付帐account payable H`9E_[  
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应收帐||应收未收帐account receivable K`M8[ %S  
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新交易||新帐new account  Z yu4!  
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未决帐||老帐old account 2LiJ IO8N  
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现金帐cash account Z0`Bn5  
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流水帐running account kOfbO'O9  
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暂记帐||未定帐suspense account >OgA3)X  
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过期帐||延滞帐overdue account||pastdue account `+CRUdr  
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杂项帐户sundry account <~X4&E]rT_  
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详细帐单||明细表detail account :XC~G&HuF6  
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呆帐bad account F{WV}o=MY  
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会计项目title of account {0RwjPYp  
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会计薄||帐薄account-book ++w7jVi9  
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营业报告书||损益计算表account of budiness||business report -N $4\yp  
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借贷细帐||交验帐account rendered \f\CK@  
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明细帐account stated T&+*dyNxMK  
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与…银行开立一户头to open an account with L|ZxB7xk  
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与…银行建立交易to keep account with RT`.S uN  
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继续记帐to keep account e_=TkG1E6  
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与…有交易to have an account with j/
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作成会计帐||有往来帐项to make out an account with 4}4cA\B:n  

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清算||清理债务to make up an account *!oV?N[eA'  
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清洁帐目||与…停止交易to close ones account with ^+p7\D/E(  
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结帐to close an account G+7#!y Y  
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清理未付款to ask an account||to demand an account =E.!Ff4~(  
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结清差额to balance the account with bT7+$^NHf  
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清算to settle an account||to liquidate an account||to square an account wKU9I[]  
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审查帐目||监查帐目to audit an account P{,A%t  
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检查帐目to examine an account Um^4[rl:#g  
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转入A的帐户to charge the amount to As account v-Tk
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以计帐方式付款to pay on account {p.^E5&  
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代理某人||为某人on ones account||on account of one A+|bJ>q  
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为自己计算||独立帐目on ones own account +E^2]F7Zk  
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由某人收益并负风险on ones account and risk||for ones account and risk 0!-'4+"  
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由某人负担for ones account||for account of one et2;{Tb,5  
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按某人指示||列入某人帐户by order and for account of one uI$n7\G!  
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列入5月份帐目for May account R#3zGWr~  
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编入某中帐项下to pass to the account of||to place to the account of @0]w!q  
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寄出清算书to send in an account||to send in render an account =igTY1|af  
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支票薄cheque book &#JYh=#  
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支票陈票人cheque drawer #1%ahPhR+  
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持票人cheque holder "b402"&  
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不记名支票cheque to bearer||bearer cheque TE;f*!  
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记名支票||认人支票cheque to order YO-B|f  
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到期支票antedated cheque VH4wsEH]  
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未到期支票postdated cheque  pdm(7^  
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保付支票certified cheque ?FNgJx*\S  
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未获兑现支票，退票returned cheque R(pQu! K4  
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横线支票crossed cheque f[D %(  
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普通横线general crossing cu H5f}oc  
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特别横线special crossing lwfM>%%N  
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空白支票blank cheque OM^`P  
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失效支票，过期支票stale cheque 5FuV=Yuc  
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普通支票open cheque :R +BC2x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v FQ]>nX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {`k&Q +gY  
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支票换现金||兑现to cash a cheque 5#x[rr{^*  
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清理票款to clear a cheque h8%QF'C  
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保证兑现to certify a cheque rN7JJHV  
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填写支票数额to fill up a cheque v!DK.PZbi  
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支票上划线to cross a cheque vol (%wB  
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开发支票to make out a cheque P.Cn[64a+@  
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签发支票，开立支票to draw a cheque||to issue a cheque Z8/
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透支支票to overdraw a cheque _,v?rFLE  
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背书支票to endorse a cheque %jf|efxo  
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请付票款||清付票款to pay a cheque||to honour a cheque -OmpUv-O"  
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支票退票to dishonour a cheque C|g1:#0  
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拒付支票to refuse a cheque 3}3b@:<  
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拒付支票to stop payment of a cheque khT[  
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提示要求付款to present for payment [4bE"u  
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见票即付持票人payable to bearer ~Al3Dv9x  
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支付指定人payable to order v$JW7CKA  
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已过期||无效out of date||stale (Uu5$q(  
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请给出票人R/D||refer to drawer o$U{.#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0Krh35R_)F  
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文字与数字不一致words and figures differ j` * bz-  
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支票 %BMlcm7Ec  
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时间已过account closed QuI!`/N)z  
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时间已过effects not cleared H,GnF  
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停止付款payment stopped i$hWX4L  
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支票毁损cheque mutilated "A~D(1K  
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汇款||寄钱to remit||to send money >){}nlQf  
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寄票供取款||支票支付to send a cheque for payment 6L Fhhl^  
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寄款人a remitter | "M1+(k7  
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收款人a remittee {3K]Q=  
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国外汇票foreign Bill @ IDY7x27  
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国内汇票inland Bill ajM\\a?  
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跟单汇票documentary bill '%TD#!a  
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空头汇票accommodation bill J5Q.v;  
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原始汇票original bill +I*a=qjq  
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改写||换新票据renewed bill mOyNl -f  
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即期汇票sight bill||bill on demand <5h}\5#<j  
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…days after date||…days after date…日后付款 \t&8J+%  
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…months after date||…months after date…月后付款 9c0
  
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见票后…日付款…days after sight||…days sight IRv/[|"L  
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见票后…月付款…months after sight||…months sight ybIqn0&[  
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同组票据set of bills E429<LQI/  
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单张汇票sola of exchange||sole of exchange ScT{Tb]9bt  
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远期汇票usance bill||bill at usance tq*6]q8c>  
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长期汇票long bill  -f<}lhmQ  
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短期汇票short bill |h.@Xy  
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逾期汇票overdue bill nHLMF7\  
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宽限日期days of grace Vw&#
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电汇telegraphic transfer （T.T） iBY16_q  
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邮汇postal order||postal note （Am.）||post office order||money order "z*?#&?,  
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本票promissory note （P/N） m mH xPd  
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押汇负责书||押汇保证书letter of hypothecation {m_ y<  

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副保||抵押品||付属担保物collateral security $q R@;=  
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担保书trust receipt||letter of indemnity _9<Mo;C  
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承兑||认付acceptance EZZE(dq@gf  
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单张承兑general acceptance nZEew.T:6  
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有条件承兑qualified acceptance TQQh:y  
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附条件认付conditional acceptance ` ^;J<l  
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部分认付partial acceptance   7/)0{B4U'