[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。   {8556>\~  
会计报表statement of account >@EwfM4[e  
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往来帐目account current [W99}bi$  
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现在往来帐||存款额current accout  USJ4Z  
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销货帐account sales Gh}* <X;N  
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共同计算帐项joint account w+{{4<+cd  
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未决帐项outstanding account
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贷方帐项credit account||creditor account G+WCE*  
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借方帐项debit account||debtor account .UU)  
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应付帐||应付未付帐account payable 7'5/T]Z  
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应收帐||应收未收帐account receivable M#yUdl7d  
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新交易||新帐new account S;BMM8U  

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未决帐||老帐old account 8g/r8u~  
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现金帐cash account r<*Y1;7H'  
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流水帐running account obw:@
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暂记帐||未定帐suspense account $'lJ_jL  
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过期帐||延滞帐overdue account||pastdue account /PkOF((  
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杂项帐户sundry account U4Pk^[,p1G  
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详细帐单||明细表detail account 
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呆帐bad account @HXX
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会计项目title of account {K2F(kz?T  
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会计薄||帐薄account-book "(?[$R  
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营业报告书||损益计算表account of budiness||business report [g*]u3s  
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借贷细帐||交验帐account rendered 7h/{F({r=  
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明细帐account stated Th*mm3D6  
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与…银行开立一户头to open an account with |m7`:~ow  
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与…银行建立交易to keep account with %x7l`.)N  
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继续记帐to keep account Sq==)$G  
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与…有交易to have an account with Qs{Qg<}  
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作成会计帐||有往来帐项to make out an account with wh:`4Yw  
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清算||清理债务to make up an account ?8C+wW  
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清洁帐目||与…停止交易to close ones account with 7\U1K
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结帐to close an account Bv@m)$9\+3  
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清理未付款to ask an account||to demand an account |I+E`,n"b  
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结清差额to balance the account with 1I
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account g&E_|}u4  
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检查帐目to examine an account #!D5DK
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转入A的帐户to charge the amount to As account My`%gP~%g  
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以计帐方式付款to pay on account iRVLo~  
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代理某人||为某人on ones account||on account of one P*T)/A%4  
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为自己计算||独立帐目on ones own account ?GC0dN   
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由某人收益并负风险on ones account and risk||for ones account and risk 5
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由某人负担for ones account||for account of one 5y'Yosy:  
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按某人指示||列入某人帐户by order and for account of one ^,5.vfES  
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列入5月份帐目for May account *3K"Kc2  
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编入某中帐项下to pass to the account of||to place to the account of %dU}GYL_  
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寄出清算书to send in an account||to send in render an account @6!JW(,]\  
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支票薄cheque book ZkJM?Fzq  
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支票陈票人cheque drawer KV*:,>  
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持票人cheque holder ;^*!<F%t9R  
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不记名支票cheque to bearer||bearer cheque TfVD'HAN;l  
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记名支票||认人支票cheque to order wVOL7vh  
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到期支票antedated cheque '5U$`Xe1  
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未到期支票postdated cheque h$k3MhYDes  
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保付支票certified cheque Dj+Osh  
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未获兑现支票，退票returned cheque 8$kXC+  
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横线支票crossed cheque dt+ 4$  
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普通横线general crossing [ B3aRi0AQ  
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特别横线special crossing D!a5# +\C  
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空白支票blank cheque _|B&v  
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失效支票，过期支票stale cheque K]!u@I*K"  
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普通支票open cheque (Q8?)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }FiN 7#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z#
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支票换现金||兑现to cash a cheque R:OU>HsdX  
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清理票款to clear a cheque Lv
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保证兑现to certify a cheque kq%gY  
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填写支票数额to fill up a cheque Q A)9  
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支票上划线to cross a cheque uOl(-Zq@  
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开发支票to make out a cheque 0^}'+t,lc  
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签发支票，开立支票to draw a cheque||to issue a cheque 3 "l F  
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透支支票to overdraw a cheque UOu
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背书支票to endorse a cheque [T4 pgt'H  
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请付票款||清付票款to pay a cheque||to honour a cheque $!F&>=o  
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支票退票to dishonour a cheque gp$EXJ=  
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拒付支票to refuse a cheque K5!";V  
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拒付支票to stop payment of a cheque NWJcFj_  
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提示要求付款to present for payment MUbhEau?  
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见票即付持票人payable to bearer J4gI=@e  
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支付指定人payable to order |?x^8e<*  
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已过期||无效out of date||stale |h^K M  
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请给出票人R/D||refer to drawer $zC6(C(l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PM~bM3Ei  
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文字与数字不一致words and figures differ E x_L!9>!  
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支票 cwu$TP A>  
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时间已过account closed y Dd=& T   
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时间已过effects not cleared s,84*6u  
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停止付款payment stopped pAENXC\,  
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支票毁损cheque mutilated ^[en3aQ  
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汇款||寄钱to remit||to send money e:qo_eSC^-  
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寄票供取款||支票支付to send a cheque for payment ll_}&
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寄款人a remitter ^Ss<X}es-  
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收款人a remittee ^ b@!dS  
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国外汇票foreign Bill B-$+UE>%  
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国内汇票inland Bill S:#e8H_7m]  
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跟单汇票documentary bill L+73aN  
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空头汇票accommodation bill M=W 4:H,gx  
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原始汇票original bill J8J!#j.  
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改写||换新票据renewed bill q4)Ey  
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即期汇票sight bill||bill on demand cg{Gc]'1#  
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…days after date||…days after date…日后付款 bTiBmS  
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…months after date||…months after date…月后付款 P0)AUi  
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见票后…日付款…days after sight||…days sight {
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见票后…月付款…months after sight||…months sight =D5wqCT(Q  
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同组票据set of bills nn'Af,ko/  
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单张汇票sola of exchange||sole of exchange 3[.3d y7,Z  
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远期汇票usance bill||bill at usance m d_g}N(C  
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长期汇票long bill :xtT )w  
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短期汇票short bill 2eHx"Ha  

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逾期汇票overdue bill ` .$&T7  
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宽限日期days of grace  E>"8/  
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电汇telegraphic transfer （T.T） >uHb ^  
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邮汇postal order||postal note （Am.）||post office order||money order JRo;(wqZ  
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本票promissory note （P/N） x;(g  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security ^vM_kArA  
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担保书trust receipt||letter of indemnity USFg
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承兑||认付acceptance lQ$+JX;n(y  
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单张承兑general acceptance 9(OAKUQ  
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有条件承兑qualified acceptance 5*1#jiq  
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附条件认付conditional acceptance s~Gw  
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部分认付partial acceptance   /a o<A\KR