[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。   Vu|Br  
会计报表statement of account )8 "EI-/.  
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往来帐目account current >gX0Ij#G  
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现在往来帐||存款额current accout $nGbT4sc  
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销货帐account sales wzHjEW  
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共同计算帐项joint account X]JpS  
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未决帐项outstanding account %vf2||a$BS  
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贷方帐项credit account||creditor account eB<V%,%N#  
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借方帐项debit account||debtor account eZR8<Z%  
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应付帐||应付未付帐account payable D_yY0rRM  
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应收帐||应收未收帐account receivable PNxV
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新交易||新帐new account o/x5  
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未决帐||老帐old account _M"$5 T  
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现金帐cash account ~P]HG;$?n  
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流水帐running account 0'\FrG  
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暂记帐||未定帐suspense account H z3 S^o7  
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过期帐||延滞帐overdue account||pastdue account DX%8.@  
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杂项帐户sundry account LKqog%,c  
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详细帐单||明细表detail account F'5d\v  
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呆帐bad account P2 K>|r  
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会计项目title of account LHHDt<+B  
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会计薄||帐薄account-book hml\^I8Q>F  
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营业报告书||损益计算表account of budiness||business report h4B#T'b  
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借贷细帐||交验帐account rendered H`6Jq?\  
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明细帐account stated Ay"2W%([`  
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与…银行开立一户头to open an account with F{H0
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与…银行建立交易to keep account with w`#0 Y9O  
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继续记帐to keep account 8apKp?~yW  
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与…有交易to have an account with %]sEt{  
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作成会计帐||有往来帐项to make out an account with *6x^w%=A  
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清算||清理债务to make up an account X @jYQ.  
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清洁帐目||与…停止交易to close ones account with teS0F  
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结帐to close an account ~S=fMv^BR  
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清理未付款to ask an account||to demand an account NF)\">Ye  
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结清差额to balance the account with =jv$ 1  
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清算to settle an account||to liquidate an account||to square an account pB7Z;&9  
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审查帐目||监查帐目to audit an account kR~4O$riG  
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检查帐目to examine an account DCzPm/#b  
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转入A的帐户to charge the amount to As account [qMO7enu#  
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以计帐方式付款to pay on account k3.p@8@:  
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代理某人||为某人on ones account||on account of one y-q?pqt  
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为自己计算||独立帐目on ones own account GJ_)Cl+5E  
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由某人收益并负风险on ones account and risk||for ones account and risk 207oEO]  
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由某人负担for ones account||for account of one w>BFgb?  
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按某人指示||列入某人帐户by order and for account of one CvWEXY_P2  
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列入5月份帐目for May account ^J~4~!  
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编入某中帐项下to pass to the account of||to place to the account of J15T!_AW<  
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寄出清算书to send in an account||to send in render an account na:^7:I  
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支票薄cheque book W2Z]?l;vQQ  
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支票陈票人cheque drawer G6VHl:e7z  
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持票人cheque holder 6YGr"Kj &  
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不记名支票cheque to bearer||bearer cheque K -1~K  
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记名支票||认人支票cheque to order t3JPxg]0k'  
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到期支票antedated cheque 6ng g*kE<  
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未到期支票postdated cheque 'p]qN;`'O$  
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保付支票certified cheque Bd[Gsns  
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未获兑现支票，退票returned cheque |JQKxvjT  
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横线支票crossed cheque S@($c'  
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普通横线general crossing `"Pd$jW  
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特别横线special crossing 3$;v# P$%N  
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空白支票blank cheque ]!w52kF7  
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失效支票，过期支票stale cheque gk%y e&:f  
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普通支票open cheque k{62UaL.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i%w'Cs0y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Xw)+5+t"{  
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支票换现金||兑现to cash a cheque \g/E4U.+  
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清理票款to clear a cheque p*A//^wQ  
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保证兑现to certify a cheque []NAV  
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填写支票数额to fill up a cheque V qf}(3K0  
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支票上划线to cross a cheque gnt[l0m  
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开发支票to make out a cheque pQD8#y)`C  
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签发支票，开立支票to draw a cheque||to issue a cheque XUWza=BR"  
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透支支票to overdraw a cheque +%^D)   
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背书支票to endorse a cheque ZtiOf}@i\  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque f3O3pIA  
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拒付支票to refuse a cheque =+u$ZZ0+]o  
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拒付支票to stop payment of a cheque DF#Ob( 1  
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提示要求付款to present for payment
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见票即付持票人payable to bearer M@.1P<:h  
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支付指定人payable to order n'&WIf3  
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已过期||无效out of date||stale ,
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Qv8Z64#  
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文字与数字不一致words and figures differ K,J:i^2  
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支票 TkK- r(=  
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时间已过account closed _m@QeO'yh  
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时间已过effects not cleared '9-8_;  
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停止付款payment stopped .aF+>#V=Q  
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支票毁损cheque mutilated faT hXq8B  
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汇款||寄钱to remit||to send money Wl}d6ZTm  
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寄票供取款||支票支付to send a cheque for payment GV* B$  
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寄款人a remitter nRJcYl~ Y  
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收款人a remittee Zn|vT&:Hg  
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国外汇票foreign Bill Av]<[ F/  

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国内汇票inland Bill 4l560Fb'U  
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跟单汇票documentary bill lt[{u$  
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空头汇票accommodation bill 9U^jsb<St>  
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原始汇票original bill tgKmCI  
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改写||换新票据renewed bill G$<FQDvs  
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即期汇票sight bill||bill on demand T}jryN;J
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…days after date||…days after date…日后付款 wK!4:]rhG  
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…months after date||…months after date…月后付款 L&H4fy!>  
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见票后…日付款…days after sight||…days sight OQIQ   
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见票后…月付款…months after sight||…months sight %}t.+z(S  
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同组票据set of bills GdVq+,Ge  
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单张汇票sola of exchange||sole of exchange <iDqt5)N  
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远期汇票usance bill||bill at usance z
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长期汇票long bill 1$vs
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短期汇票short bill _
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逾期汇票overdue bill UT!gAU  
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宽限日期days of grace Ad!= *n  
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电汇telegraphic transfer （T.T） !.9pV.~  
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邮汇postal order||postal note （Am.）||post office order||money order O&h3=?O&B  
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本票promissory note （P/N） e%.Xya#\  
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押汇负责书||押汇保证书letter of hypothecation v%N/mL+5L  
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副保||抵押品||付属担保物collateral security evOyTvc  
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担保书trust receipt||letter of indemnity T4MB~5,i  
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承兑||认付acceptance )\fAy  
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单张承兑general acceptance wV\;,(<x=%  
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有条件承兑qualified acceptance 022nn-~  
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附条件认付conditional acceptance ` @.  
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部分认付partial acceptance   8w,U[
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