[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。   MzG.Qh'z  
会计报表statement of account 7d5x4^EYE  
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往来帐目account current Wg1WY}zG  
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现在往来帐||存款额current accout (~oPr+d  
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销货帐account sales "/"k50%  
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共同计算帐项joint account 5sE}B8 mF  
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未决帐项outstanding account #p>PNW-  
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贷方帐项credit account||creditor account ($TxVFNT  
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借方帐项debit account||debtor account {65X37W  
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应付帐||应付未付帐account payable 4C:YEX~  
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应收帐||应收未收帐account receivable ?cvv!2B]T  
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新交易||新帐new account =bzTfki  
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未决帐||老帐old account @&+ 1b=  
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现金帐cash account TwN8|ibVmP  
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流水帐running account l;2bBx7vW  
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暂记帐||未定帐suspense account a AuQw  
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过期帐||延滞帐overdue account||pastdue account G\ofg  
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杂项帐户sundry account ihnM`TpMJ  
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详细帐单||明细表detail account +[F8>9o&  
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呆帐bad account !|!V}O  
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会计项目title of account *8N~Zmz  
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会计薄||帐薄account-book V)]&UbEL|  
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营业报告书||损益计算表account of budiness||business report >M!>Hl/  
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借贷细帐||交验帐account rendered [bp"U*!9P  
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明细帐account stated BYY>;>V  
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与…银行开立一户头to open an account with i~2>kxf;K1  
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与…银行建立交易to keep account with +)Ty^;+[1  
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继续记帐to keep account 
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与…有交易to have an account with d0xV<{
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作成会计帐||有往来帐项to make out an account with /Iskjcc60W  
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清算||清理债务to make up an account ?SpI^Wn)[  
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清洁帐目||与…停止交易to close ones account with qEpBzQ&gX6  
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结帐to close an account 936t6K&  
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清理未付款to ask an account||to demand an account P~#jvm!  
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结清差额to balance the account with X4TUi8ht!]  
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清算to settle an account||to liquidate an account||to square an account $D89|sy  
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审查帐目||监查帐目to audit an account fx|9*|E  
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检查帐目to examine an account J0oR]eT}  
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转入A的帐户to charge the amount to As account ^T[#rNkeL  
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以计帐方式付款to pay on account B^qB6:\t  
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代理某人||为某人on ones account||on account of one `MD/CFl4  
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由某人收益并负风险on ones account and risk||for ones account and risk =VU2#O  
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由某人负担for ones account||for account of one Px8E~X<@  
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按某人指示||列入某人帐户by order and for account of one GyCpGP|AZ  
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列入5月份帐目for May account )&9RoW()?  
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编入某中帐项下to pass to the account of||to place to the account of E;sltl  
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寄出清算书to send in an account||to send in render an account !=we7vK}  
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支票薄cheque book S%oGB
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支票陈票人cheque drawer "DpQnhvbB  
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持票人cheque holder f/yK|[g~  
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不记名支票cheque to bearer||bearer cheque V'.|IuN  
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记名支票||认人支票cheque to order U&R$(k0zS  
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到期支票antedated cheque Vd4osBu{fY  
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未到期支票postdated cheque `t6L'%\  
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保付支票certified cheque 
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未获兑现支票，退票returned cheque G.8b\E~  
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横线支票crossed cheque ?W_U{=anl  
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普通横线general crossing N&=2 /  
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特别横线special crossing "M^W:4_  
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空白支票blank cheque -^v}T/Kl#  
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失效支票，过期支票stale cheque x35s6  
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普通支票open cheque RI3{>|*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s $x] fO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4!v UksM  
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支票换现金||兑现to cash a cheque cu!bg+,zl  
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清理票款to clear a cheque ~PW}sN6ppG  

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保证兑现to certify a cheque g*?+~0"`Y  
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填写支票数额to fill up a cheque m _02"'  
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支票上划线to cross a cheque vLFaZ
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开发支票to make out a cheque ]q[  
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签发支票，开立支票to draw a cheque||to issue a cheque a05:iFoJ  
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透支支票to overdraw a cheque yX.5Y|A<  
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背书支票to endorse a cheque NQiecxvt=  
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请付票款||清付票款to pay a cheque||to honour a cheque 5 (21gW9  
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支票退票to dishonour a cheque +.(}u ,:8  
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拒付支票to refuse a cheque Uq] EJu  
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拒付支票to stop payment of a cheque (\m ulj  
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提示要求付款to present for payment MX`Wg  
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见票即付持票人payable to bearer vpeBQ=2\  
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支付指定人payable to order Cb )=n6  
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已过期||无效out of date||stale )+w/\~@  
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请给出票人R/D||refer to drawer FYXw$7'l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y/^[qD  
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文字与数字不一致words and figures differ rq<`(V'
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支票 JNxW6 cK  
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时间已过account closed ;Na8_}  
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时间已过effects not cleared 7y>Tn`V8G  
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停止付款payment stopped :b<-[8d&  
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支票毁损cheque mutilated @@xO+$6  
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汇款||寄钱to remit||to send money =w',-+@  
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寄票供取款||支票支付to send a cheque for payment (oLpnjJ(,  
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寄款人a remitter ?gd'M_-J,  
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收款人a remittee DgDSVFk ~  
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国外汇票foreign Bill "%:7j!#X|I  
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国内汇票inland Bill !(B_EM  
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跟单汇票documentary bill /t$rX3A  
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空头汇票accommodation bill w>v5oy8s-  
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原始汇票original bill f8^"E $"  
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改写||换新票据renewed bill gB>(xY>LrA  
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即期汇票sight bill||bill on demand l &}piC  
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…days after date||…days after date…日后付款 s;s0}Td_1  
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…months after date||…months after date…月后付款 :e Sc;  
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见票后…日付款…days after sight||…days sight F@g17aa  
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见票后…月付款…months after sight||…months sight bdCykG-  
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同组票据set of bills ?'Cb-C_  
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单张汇票sola of exchange||sole of exchange X|,["Az 8  
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远期汇票usance bill||bill at usance &i)helXs]  
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长期汇票long bill Z A[)  
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短期汇票short bill }4Zkf<#7$  
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逾期汇票overdue bill |88CBiu}  
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宽限日期days of grace oooS s&t  
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电汇telegraphic transfer （T.T） Z/gsCYS3F  
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邮汇postal order||postal note （Am.）||post office order||money order Oo1ecbY  

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本票promissory note （P/N） *Z; r B  
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押汇负责书||押汇保证书letter of hypothecation Q,~x#  
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副保||抵押品||付属担保物collateral security 'AWp6L@  
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担保书trust receipt||letter of indemnity $it@>L8
  
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承兑||认付acceptance I|T7+{
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单张承兑general acceptance !3V{2-y$-  
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有条件承兑qualified acceptance Z9VR]cf?  
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附条件认付conditional acceptance 8#l+{`$z  
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部分认付partial acceptance   7 >bMzdH