[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。   @/<UhnI  
会计报表statement of account =p'+kS+  
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往来帐目account current ;Z{D @g+  
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现在往来帐||存款额current accout }aR
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销货帐account sales 1'<C-[1  
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共同计算帐项joint account 3{3@> 8{w  
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未决帐项outstanding account bGWfMu=n  
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贷方帐项credit account||creditor account lDYgtUKG  
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借方帐项debit account||debtor account Q6Gw!!Z5EA  
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应付帐||应付未付帐account payable G>V6{g2Q  
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应收帐||应收未收帐account receivable &$ h~Q  
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新交易||新帐new account F[jE#M=k  
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未决帐||老帐old account o <q*3L5  
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现金帐cash account K!-OUm5A  
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流水帐running account .9jKD*U|  
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暂记帐||未定帐suspense account t2N W$ -E  
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过期帐||延滞帐overdue account||pastdue account Y9+_MxC"  
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杂项帐户sundry account YT\@fgBt  
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详细帐单||明细表detail account ~e{ @5
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呆帐bad account "z~ba>,-\  
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会计项目title of account [?!I*=*b  
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会计薄||帐薄account-book X]0>0=^  
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营业报告书||损益计算表account of budiness||business report 6%v9o?:~l  
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借贷细帐||交验帐account rendered F/>_PH57  
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明细帐account stated n>M`wF>  
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与…银行开立一户头to open an account with 8t-GsjHb  
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与…银行建立交易to keep account with mB?x_6#d9  
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继续记帐to keep account \CbJU  
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与…有交易to have an account with g)D_!iz  
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作成会计帐||有往来帐项to make out an account with 8%?y)K^ D  
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清算||清理债务to make up an account JxAQ,oOO  
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清洁帐目||与…停止交易to close ones account with ' W/M>!X  
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结帐to close an account J=4>zQ
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清理未付款to ask an account||to demand an account e#eVc'=cDR  
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结清差额to balance the account with '%)R}wgV  
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清算to settle an account||to liquidate an account||to square an account R%E7 |NAG  
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审查帐目||监查帐目to audit an account I`>U#x*  
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检查帐目to examine an account s0kp(t!fiu  
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转入A的帐户to charge the amount to As account 0}{xH  
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以计帐方式付款to pay on account !<bw
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代理某人||为某人on ones account||on account of one sdu?#O+c1  
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为自己计算||独立帐目on ones own account L'e_?`!:  
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由某人收益并负风险on ones account and risk||for ones account and risk 0mw1CUx9K  
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由某人负担for ones account||for account of one \P\Z<z7jy  
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按某人指示||列入某人帐户by order and for account of one J[ds.~ $  
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列入5月份帐目for May account }xZi Ct  
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编入某中帐项下to pass to the account of||to place to the account of 5*0zI\  
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寄出清算书to send in an account||to send in render an account JJ.8V72;!Z  
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支票薄cheque book 9+.wj/75  
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支票陈票人cheque drawer HDVimoOq  
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持票人cheque holder 5=>1>HYM  
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不记名支票cheque to bearer||bearer cheque 3G})$y3m  
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记名支票||认人支票cheque to order r924!zdbR  
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到期支票antedated cheque F!z0N&#  
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未到期支票postdated cheque 7vRtTP  
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保付支票certified cheque gF6> /  
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未获兑现支票，退票returned cheque *7mlH  
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横线支票crossed cheque Z
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普通横线general crossing #~0N k6*u  
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特别横线special crossing lyn%r  
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空白支票blank cheque *d._H1zT  
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失效支票，过期支票stale cheque /9vi  
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普通支票open cheque 5F kdGF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YRZ\nun  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :{u`qi  
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支票换现金||兑现to cash a cheque Xhe& "rM  
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清理票款to clear a cheque \Qml~?$@lH  
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保证兑现to certify a cheque ^s~)"2 g  
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填写支票数额to fill up a cheque G'|ql5Zw  
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支票上划线to cross a cheque 7FH(C`uKi  
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开发支票to make out a cheque #j2kT  
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签发支票，开立支票to draw a cheque||to issue a cheque ?LMQz=  
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透支支票to overdraw a cheque $RDlM  
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背书支票to endorse a cheque Kx9u|fp5  
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请付票款||清付票款to pay a cheque||to honour a cheque B[8bkFS>]  
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支票退票to dishonour a cheque 7y$\|WG?!r  
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拒付支票to refuse a cheque W>#yXg9  
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拒付支票to stop payment of a cheque ??F* Z"x  
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提示要求付款to present for payment ^/BGOBK  
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见票即付持票人payable to bearer Et3I(X3  
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支付指定人payable to order m(8Tup|  
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已过期||无效out of date||stale ?4':~;~  
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请给出票人R/D||refer to drawer Z1 Nep!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <IR
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文字与数字不一致words and figures differ E`TZ:W]r,  
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支票 EL~ $7 J  
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时间已过account closed 8$NVVw]2,  
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时间已过effects not cleared RQE]=N  
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停止付款payment stopped h8(#\E  
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支票毁损cheque mutilated _&l8^MD  
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汇款||寄钱to remit||to send money Vq3NjN!+5  
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寄票供取款||支票支付to send a cheque for payment HwFg;r  
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寄款人a remitter -o+t
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收款人a remittee j#f/M3  
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国外汇票foreign Bill bZ_&AfcB  
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国内汇票inland Bill c&T5C,]  
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跟单汇票documentary bill &3/`cl[+  
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空头汇票accommodation bill :vi %7  
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原始汇票original bill ~6#mVP5sU)  
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改写||换新票据renewed bill +PYR  
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即期汇票sight bill||bill on demand kk126?V]_  
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…days after date||…days after date…日后付款 :8n?G  
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…months after date||…months after date…月后付款 W m8BhO  
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见票后…日付款…days after sight||…days sight D622:Y886  
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见票后…月付款…months after sight||…months sight 5}NO~Xd<  
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同组票据set of bills etW-gbr  
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单张汇票sola of exchange||sole of exchange nDC5/xB  
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远期汇票usance bill||bill at usance ]  )x z  
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长期汇票long bill ldoN!J  
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短期汇票short bill HNoh B4vt  
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逾期汇票overdue bill m9>nvrQ  
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宽限日期days of grace v DOeBw =  
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电汇telegraphic transfer （T.T） $l[*Y  
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邮汇postal order||postal note （Am.）||post office order||money order 'Jl.fN  
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本票promissory note （P/N） >a-+7{};  
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押汇负责书||押汇保证书letter of hypothecation c`}X2u]k  
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副保||抵押品||付属担保物collateral security Sf'5/9<DW+  
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担保书trust receipt||letter of indemnity y?@Y\ b  
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承兑||认付acceptance lM 1!2d'P  
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单张承兑general acceptance rYS D-Kq  
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有条件承兑qualified acceptance k51s*U6=  
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附条件认付conditional acceptance B
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部分认付partial acceptance   D)sEAfvX