[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。   wuzz%9;@B  
会计报表statement of account z6lz*%Yi  
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往来帐目account current >, E$bm2  
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现在往来帐||存款额current accout \.c )^QQ  
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销货帐account sales YfwJBzD  
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共同计算帐项joint account  +Rgw
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未决帐项outstanding account oKi1=d+T  
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贷方帐项credit account||creditor account Z9&
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借方帐项debit account||debtor account 8 
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应付帐||应付未付帐account payable +n[wkgFd  
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应收帐||应收未收帐account receivable 2A}uqaF  
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新交易||新帐new account 
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未决帐||老帐old account OawrS{  
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现金帐cash account bo;pj$eR3R  
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流水帐running account S"^KJUUc  
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暂记帐||未定帐suspense account NhK(HTsvK  
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过期帐||延滞帐overdue account||pastdue account z3Y)-  
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杂项帐户sundry account o`K^Wy~+k#  
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详细帐单||明细表detail account oiv2rO Fu  
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呆帐bad account }1]!#yMfq  
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会计项目title of account :Q r7:$S^  
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会计薄||帐薄account-book cUZ!; *  
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营业报告书||损益计算表account of budiness||business report moVa'1ul  
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借贷细帐||交验帐account rendered l<aqiZSY  
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明细帐account stated T`g?)
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与…银行开立一户头to open an account with 8L7Y A)u  
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与…银行建立交易to keep account with ~Q_)>|R2  
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继续记帐to keep account #}/cM2m  
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与…有交易to have an account with _OJ0 < {E  

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作成会计帐||有往来帐项to make out an account with 9<t9a f\.>  
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清算||清理债务to make up an account 24H^hN9  
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清洁帐目||与…停止交易to close ones account with Tn4W\?R  
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结帐to close an account 6[+\CS7Lt  
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清理未付款to ask an account||to demand an account '[>\N4WD  
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结清差额to balance the account with TJHN/Z/  
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清算to settle an account||to liquidate an account||to square an account Y%78>-2L  
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审查帐目||监查帐目to audit an account 42b.7E  

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检查帐目to examine an account 5~@?>)TBv  
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转入A的帐户to charge the amount to As account +mJ :PAy4  
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以计帐方式付款to pay on account w+t#Yb\7  
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代理某人||为某人on ones account||on account of one Z7JKaP9{:  
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为自己计算||独立帐目on ones own account seu ~'s-  
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由某人收益并负风险on ones account and risk||for ones account and risk J"diFz+20  
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由某人负担for ones account||for account of one ?Fce!J  
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按某人指示||列入某人帐户by order and for account of one Dt W*n1Bt  
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列入5月份帐目for May account 8h@q
 
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编入某中帐项下to pass to the account of||to place to the account of ar Q)%W  
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寄出清算书to send in an account||to send in render an account ndr)3tuYu  
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支票薄cheque book qB:AkMd&  
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支票陈票人cheque drawer ?KCivf  
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持票人cheque holder _lXt8}:+  
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不记名支票cheque to bearer||bearer cheque q]TqI' o  
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记名支票||认人支票cheque to order oCVku:.  
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到期支票antedated cheque h$pk<<  
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未到期支票postdated cheque hk_g2g  
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保付支票certified cheque 3rNc1\a;  
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未获兑现支票，退票returned cheque h=6xZuA\  
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横线支票crossed cheque =IZ[_ /@  
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普通横线general crossing J4>;[\%m  
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特别横线special crossing 1k[GuG%/K  
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空白支票blank cheque !n<o)DsZR  
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失效支票，过期支票stale cheque O~PChUU*Y  
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普通支票open cheque aQUGNa0+d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9S>g6}[E#0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bd==+  
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支票换现金||兑现to cash a cheque zzIr2so  
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清理票款to clear a cheque ss iokLE  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque mLyBm  
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支票上划线to cross a cheque ub K7B |p  
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开发支票to make out a cheque yI3kvh  
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签发支票，开立支票to draw a cheque||to issue a cheque 09h.1/  
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透支支票to overdraw a cheque '0Q,  
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背书支票to endorse a cheque rcN 9.1  
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请付票款||清付票款to pay a cheque||to honour a cheque l.+yn91%>  
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支票退票to dishonour a cheque |> enp>  
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拒付支票to refuse a cheque CH#k(sy  
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拒付支票to stop payment of a cheque z@ 35NZn  
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提示要求付款to present for payment vX|UgK?2^  
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见票即付持票人payable to bearer yYZxLJ='  
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支付指定人payable to order 1fU,5+PH  
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已过期||无效out of date||stale zbkMFD.{y  
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请给出票人R/D||refer to drawer *iA4:EIP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +j14Q$  
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文字与数字不一致words and figures differ 08bJCH  
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支票 5Qwh(C^H  
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时间已过account closed nuQ]8-,  
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时间已过effects not cleared p /Sbt/R  
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停止付款payment stopped !`JHH&  
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支票毁损cheque mutilated lf<S_2i  
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汇款||寄钱to remit||to send money }T^cEfX  
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寄票供取款||支票支付to send a cheque for payment w.\w1:d  
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寄款人a remitter [H\:pP8t  
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收款人a remittee AUVgPXOwd  
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国外汇票foreign Bill sbkQ71T:  
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国内汇票inland Bill &c(WE RW?-  
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跟单汇票documentary bill 87)zCq  
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空头汇票accommodation bill 5ercD  
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原始汇票original bill > oA?6x  
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改写||换新票据renewed bill R+q"_90_  
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即期汇票sight bill||bill on demand CycUeT  
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…days after date||…days after date…日后付款 x\&`>>uA  
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…months after date||…months after date…月后付款 %p^.\ch9  
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见票后…日付款…days after sight||…days sight {GvTfZfp  
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见票后…月付款…months after sight||…months sight ;fw1
 
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange i>EgG5iJ  
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远期汇票usance bill||bill at usance
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长期汇票long bill P5lqSA{6  
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短期汇票short bill U yw-2]!n  
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逾期汇票overdue bill <I}2k  
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宽限日期days of grace Q'k\8'x  
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电汇telegraphic transfer （T.T） &V|>dLT>A  
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邮汇postal order||postal note （Am.）||post office order||money order j)t+jcMUI  
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本票promissory note （P/N） 0&ByEN99  
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押汇负责书||押汇保证书letter of hypothecation o]IjK  
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副保||抵押品||付属担保物collateral security fYE(n8W3  
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担保书trust receipt||letter of indemnity v(OBX
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承兑||认付acceptance DF6c|  
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单张承兑general acceptance ,@m@S^  
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有条件承兑qualified acceptance [sW.CK=3  
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附条件认付conditional acceptance Z ,^9Z  
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部分认付partial acceptance   n;R#,!<P