[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。   j.c4  
会计报表statement of account Mwj7*pxUh  
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往来帐目account current &w%%^ +n |  
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现在往来帐||存款额current accout MI8c>5?  
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销货帐account sales Hpp;dG  
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共同计算帐项joint account 8Waic&lX~  
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未决帐项outstanding account ?* dfIc  
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贷方帐项credit account||creditor account *OKve  
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借方帐项debit account||debtor account V
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应付帐||应付未付帐account payable @ |~D?&<\  
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应收帐||应收未收帐account receivable UFa00t^5  
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新交易||新帐new account hN:2(x  
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未决帐||老帐old account opxPK=kJ  
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现金帐cash account \hZ9in`YlR  
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流水帐running account `\S~;O  
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暂记帐||未定帐suspense account YPav5<{a  
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过期帐||延滞帐overdue account||pastdue account })r[qsv  
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杂项帐户sundry account <?iwi[S  
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详细帐单||明细表detail account *gzX=*;x+?  
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呆帐bad account =Wk!mGc  
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会计项目title of account xlaBOKa%  
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会计薄||帐薄account-book $ p{Q]|ww  
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营业报告书||损益计算表account of budiness||business report sL tsvH#  
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借贷细帐||交验帐account rendered 5ff66CRw  
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明细帐account stated 1]v.Qu<  
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与…银行开立一户头to open an account with '?k*wEu  
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与…银行建立交易to keep account with L+s,,k  
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继续记帐to keep account
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与…有交易to have an account with O.*,e  
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作成会计帐||有往来帐项to make out an account with cX553&  
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清算||清理债务to make up an account SVaC)O(  
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清洁帐目||与…停止交易to close ones account with ( _E<?  
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结帐to close an account eEQ 4L\d  
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清理未付款to ask an account||to demand an account 6`{Y#2T  
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结清差额to balance the account with g rnlJ=  
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清算to settle an account||to liquidate an account||to square an account ]7-*1kL8=~  
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审查帐目||监查帐目to audit an account &aaXw?/zr  
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检查帐目to examine an account zVYX#- nv  
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转入A的帐户to charge the amount to As account :}v&TQ  
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以计帐方式付款to pay on account 7g cr$&+e  
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代理某人||为某人on ones account||on account of one $3|++ ?  
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为自己计算||独立帐目on ones own account t0d1??G  

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由某人收益并负风险on ones account and risk||for ones account and risk Ua)ARi %  
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由某人负担for ones account||for account of one )"2)r{7:  
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按某人指示||列入某人帐户by order and for account of one ,8nu%zcVn  
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列入5月份帐目for May account x}$SB%9/  
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编入某中帐项下to pass to the account of||to place to the account of %{WS7(si  
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寄出清算书to send in an account||to send in render an account c"Ddw'?e  
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支票薄cheque book 9AO`Zk{/Ez  
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支票陈票人cheque drawer ,c<&)6FU]  
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持票人cheque holder L&ucTc=  
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不记名支票cheque to bearer||bearer cheque 9+H C
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记名支票||认人支票cheque to order q{T[|(!  
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到期支票antedated cheque -5vg"|ia,  
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未到期支票postdated cheque }z%fQbw  
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保付支票certified cheque T_iX1blrgh  
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未获兑现支票，退票returned cheque [g)HoR=&  
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横线支票crossed cheque C
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普通横线general crossing XZ%3PMq  
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特别横线special crossing 2{U5*\FhVX  
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空白支票blank cheque |D*a"*1+A  
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失效支票，过期支票stale cheque y{>T['"@  
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普通支票open cheque 8*
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'p_ |Rw>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g)!d03Qoy  
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支票换现金||兑现to cash a cheque 5J-slNNCQ  
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清理票款to clear a cheque -,186ZVZ  
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保证兑现to certify a cheque ]qb>O:T  
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填写支票数额to fill up a cheque we0haK  
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支票上划线to cross a cheque lLur.f  
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开发支票to make out a cheque &E]<KbVx  
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签发支票，开立支票to draw a cheque||to issue a cheque  q*K[?  
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透支支票to overdraw a cheque =}"P;4:  
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背书支票to endorse a cheque y*Gq VA[  
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请付票款||清付票款to pay a cheque||to honour a cheque ef@F!s_fI  
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支票退票to dishonour a cheque 8Ow#W5_3|  
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拒付支票to refuse a cheque 4Wu(Tps  
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拒付支票to stop payment of a cheque de9e7.(2  
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提示要求付款to present for payment 9e7):ZupO  
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见票即付持票人payable to bearer Uw?25+[b  
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支付指定人payable to order q&&uX-ez5W  
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已过期||无效out of date||stale UhXVeGO  
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请给出票人R/D||refer to drawer F ~e}=Nb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p`S~UBcL.  
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文字与数字不一致words and figures differ -aDBdZ;y  
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支票 F)50 6
 
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时间已过account closed /GA-1cS_(  
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时间已过effects not cleared HmV JkkksJ  
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停止付款payment stopped <2\QY  
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支票毁损cheque mutilated I^QB`%v5  
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汇款||寄钱to remit||to send money MENrP5AL  
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寄票供取款||支票支付to send a cheque for payment k")3R}mX  
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寄款人a remitter -<5H8P-  
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收款人a remittee 'L6+B1Op  
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国外汇票foreign Bill .Tc?9X~4  
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国内汇票inland Bill I\VC2U  
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跟单汇票documentary bill r)Iq47Uiw  
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空头汇票accommodation bill !'%`g,,
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原始汇票original bill ZSW`/}Dp;  
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改写||换新票据renewed bill %D*yXNsY  
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即期汇票sight bill||bill on demand sm @Ot~;  
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…days after date||…days after date…日后付款 <7sGA{  
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…months after date||…months after date…月后付款 9p<ZSh  
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见票后…日付款…days after sight||…days sight !`#xFRHe  
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见票后…月付款…months after sight||…months sight #Y9~ Xp^.  
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同组票据set of bills k\a&4v  
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单张汇票sola of exchange||sole of exchange 7B,axkr  
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远期汇票usance bill||bill at usance G\1\L*+0  
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长期汇票long bill &z(E-w/S  
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短期汇票short bill 8vLaSZ="[  
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逾期汇票overdue bill ?W(>Yefk  
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宽限日期days of grace O+^l>+ZGj?  
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电汇telegraphic transfer （T.T） kgV_*0^  
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邮汇postal order||postal note （Am.）||post office order||money order + q/ j  
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本票promissory note （P/N） {m)$b  
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押汇负责书||押汇保证书letter of hypothecation b!7*bFTt  
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副保||抵押品||付属担保物collateral security ,u1Yn}  
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担保书trust receipt||letter of indemnity gxIGL-1M  
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承兑||认付acceptance #JFTD[1  
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单张承兑general acceptance jo8hVWJ7V*  
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有条件承兑qualified acceptance O]\6Pv@N  
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附条件认付conditional acceptance "%o,P/<X  
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部分认付partial acceptance   G% |$3