[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。   `6N cE-oJ  
会计报表statement of account *|6v
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往来帐目account current pma=
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现在往来帐||存款额current accout k0 b6X5  
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销货帐account sales -
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共同计算帐项joint account {?mb.~(  
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未决帐项outstanding account bXM&VW?OP  
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贷方帐项credit account||creditor account B'PS-Jr  
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借方帐项debit account||debtor account fNrpYR X  
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应付帐||应付未付帐account payable @c>MROlrlF  
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应收帐||应收未收帐account receivable QZL,zI]LL  
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新交易||新帐new account m&MZn2u[4i  
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未决帐||老帐old account , s,AkH  
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现金帐cash account A`I1G9s  
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流水帐running account Izfq`zS+\s  
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暂记帐||未定帐suspense account @,]$FBT"5  
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过期帐||延滞帐overdue account||pastdue account {Bpu-R&T  
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杂项帐户sundry account 2Fbg"de3-  
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详细帐单||明细表detail account ,jy9\n*<t9  
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呆帐bad account WvcPOt8Bp>  
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会计项目title of account fDChq[LAn  
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会计薄||帐薄account-book >PUT(yNL  
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营业报告书||损益计算表account of budiness||business report 6 _#Cv
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借贷细帐||交验帐account rendered jf=90eJc  
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明细帐account stated f3mQd}<L  
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与…银行开立一户头to open an account with LUA<N:  
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与…银行建立交易to keep account with 2&2t8.<  
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继续记帐to keep account |bk$VT4\  
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与…有交易to have an account with GOX2'N\h^  
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作成会计帐||有往来帐项to make out an account with Az6tu <  
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清算||清理债务to make up an account er2#h  
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清洁帐目||与…停止交易to close ones account with 69zMWuY  
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结帐to close an account 2Gn26L5
 
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清理未付款to ask an account||to demand an account #6 M3BF  
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结清差额to balance the account with u
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清算to settle an account||to liquidate an account||to square an account ZY8:7Q@P>  
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审查帐目||监查帐目to audit an account 4X$|jGQ\  
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检查帐目to examine an account }}zY]A  
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转入A的帐户to charge the amount to As account +
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以计帐方式付款to pay on account %G'P!xQhy  
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代理某人||为某人on ones account||on account of one >ui;B$=  
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为自己计算||独立帐目on ones own account sQMfU{S /  
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由某人收益并负风险on ones account and risk||for ones account and risk ,7SqRY,+  
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由某人负担for ones account||for account of one c2fw;)j&X  
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按某人指示||列入某人帐户by order and for account of one }[SYWJIc  
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列入5月份帐目for May account !3 zN [@w,  
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编入某中帐项下to pass to the account of||to place to the account of 0t 6DD  
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寄出清算书to send in an account||to send in render an account `pfRY!  
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支票薄cheque book 'q1cc5(ueV  
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支票陈票人cheque drawer 5jH r?
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持票人cheque holder `Nv P)|  
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不记名支票cheque to bearer||bearer cheque u=7#_ZC9L  
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记名支票||认人支票cheque to order +-qa7  
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到期支票antedated cheque Av!xI  
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未到期支票postdated cheque ,@\z{ }~v  
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保付支票certified cheque ub MN  
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未获兑现支票，退票returned cheque ?Cv([ ^Y.u  
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横线支票crossed cheque u-*z#e_L0  
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普通横线general crossing yJMo/!DZ  
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特别横线special crossing PW\me7iCz  
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空白支票blank cheque |-z"6F r-  
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失效支票，过期支票stale cheque 2Sk"S/4}Z  
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普通支票open cheque /4|_A {m{m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Rln\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8Wgzca Q*  
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支票换现金||兑现to cash a cheque x=kJlGT  
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清理票款to clear a cheque (-`PO]e48  
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保证兑现to certify a cheque P)LOAe1'  
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填写支票数额to fill up a cheque }pGjc_:']  
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支票上划线to cross a cheque AGKT*l.-  
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开发支票to make out a cheque *\cU}qjk  
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签发支票，开立支票to draw a cheque||to issue a cheque bZ^'_OOn  
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透支支票to overdraw a cheque 8kvA^r`  
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背书支票to endorse a cheque ]9c{qm}y  
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请付票款||清付票款to pay a cheque||to honour a cheque MZxU)QW1
  
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支票退票to dishonour a cheque Q laoa)d#  
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拒付支票to refuse a cheque Dy8H(_  
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拒付支票to stop payment of a cheque Z9q4W:jyS  
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提示要求付款to present for payment g9NE>n(3  
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见票即付持票人payable to bearer "5'eiYms  
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支付指定人payable to order hh5h \ZI%  
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已过期||无效out of date||stale UEt78eN  
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请给出票人R/D||refer to drawer ~4Mz:h^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [*I7^h%  
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文字与数字不一致words and figures differ ZNpC& "`G  
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支票 g_k95k3V'  
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时间已过account closed L{l}G,j<  
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时间已过effects not cleared m=/HUt3(&0  
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停止付款payment stopped RBg2iG$8|  
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支票毁损cheque mutilated ,
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汇款||寄钱to remit||to send money =knLkbiq7,  
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寄票供取款||支票支付to send a cheque for payment M9Yov4k,4]  
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寄款人a remitter e8egxm  
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收款人a remittee jGJf[:M&Pm  
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国外汇票foreign Bill A)d0Z6G`  

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国内汇票inland Bill XRyeEwA;pp  
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跟单汇票documentary bill XuZgyt"=r  
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空头汇票accommodation bill I/v#!`L  
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原始汇票original bill c\tw#;\9  
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改写||换新票据renewed bill oW(8bd)  
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即期汇票sight bill||bill on demand ~Sd,Tu%:  
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…days after date||…days after date…日后付款 2Y=Q%  
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…months after date||…months after date…月后付款 nRX<$OzTV  
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见票后…日付款…days after sight||…days sight >S?7-2X  
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见票后…月付款…months after sight||…months sight `0{qfms  
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同组票据set of bills sn@)L~$V  
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单张汇票sola of exchange||sole of exchange BTE&7/i21  
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远期汇票usance bill||bill at usance mj y+_  
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长期汇票long bill _&xkj8O  
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短期汇票short bill H {Na'_sL  
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逾期汇票overdue bill WxF@'kdn*,  
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宽限日期days of grace @gJPMgF$F  
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电汇telegraphic transfer （T.T） /p@0Q[E  
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邮汇postal order||postal note （Am.）||post office order||money order HSk}09GV  
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本票promissory note （P/N） k8"[)lDc.  
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押汇负责书||押汇保证书letter of hypothecation woK?td|/  
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副保||抵押品||付属担保物collateral security <8/lHQ^\)  
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担保书trust receipt||letter of indemnity n?A;'\cK  
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承兑||认付acceptance ]qc2jut"  
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单张承兑general acceptance 6e;.}i  
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有条件承兑qualified acceptance 7e&%R4{b  
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附条件认付conditional acceptance %@ FTg$  
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部分认付partial acceptance   /fc@=CO