[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。   75R#gQ]EV  
会计报表statement of account bZ OCj1  
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往来帐目account current gsM^Pu09ud  
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现在往来帐||存款额current accout JX[]u<h?  
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销货帐account sales (w5cp!qW9J  
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共同计算帐项joint account S.1>bs2  
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未决帐项outstanding account ^B} m~qT  
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贷方帐项credit account||creditor account cSV&
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借方帐项debit account||debtor account |pWu|M _'  
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应付帐||应付未付帐account payable aGi`(|shW  

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应收帐||应收未收帐account receivable F;}JSb"  
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新交易||新帐new account tp7$t#  
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未决帐||老帐old account bEQ-?X%7  
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现金帐cash account ]YFjz/f  
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流水帐running account 9wldd*r  
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暂记帐||未定帐suspense account ux(~+<k  
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过期帐||延滞帐overdue account||pastdue account MQN~I^v3  
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杂项帐户sundry account YARL/V  
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详细帐单||明细表detail account rnhLv $  
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呆帐bad account xp95KxHHo  
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会计项目title of account
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会计薄||帐薄account-book E\s1p:%  
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营业报告书||损益计算表account of budiness||business report S 4 17.n  
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借贷细帐||交验帐account rendered lD[@D9  
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明细帐account stated 0Pf88'6  
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与…银行开立一户头to open an account with eQ/w Mr  
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与…银行建立交易to keep account with Ah7"qv'L\  
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继续记帐to keep account mm:TR?^  
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与…有交易to have an account with er3~gm  
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作成会计帐||有往来帐项to make out an account with JX5/PCO  
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清算||清理债务to make up an account 7:vl -ZW  
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清洁帐目||与…停止交易to close ones account with @Drl5C}+  
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结帐to close an account *Ts$Hj[  
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清理未付款to ask an account||to demand an account Iga+8k  
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结清差额to balance the account with PV~D;  
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清算to settle an account||to liquidate an account||to square an account 7=?!B#hm!  
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审查帐目||监查帐目to audit an account ^\B4]'+^j  
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检查帐目to examine an account l@GJcCufE  
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转入A的帐户to charge the amount to As account !~?/D  
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以计帐方式付款to pay on account dI%jR&.e;  
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代理某人||为某人on ones account||on account of one 1K/ :  
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为自己计算||独立帐目on ones own account s/hWhaS<  
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由某人收益并负风险on ones account and risk||for ones account and risk @R`6jS_gK  
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由某人负担for ones account||for account of one 5%9Uh'y#  
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按某人指示||列入某人帐户by order and for account of one <S7SH-{_\  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of q j21#q .  
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寄出清算书to send in an account||to send in render an account >H;m[  
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支票薄cheque book "4WnDd5"  
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支票陈票人cheque drawer qh6b;ae\x  
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持票人cheque holder dL4VcUS.  
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不记名支票cheque to bearer||bearer cheque mz1m^p)~{  
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记名支票||认人支票cheque to order S6bYd`  
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到期支票antedated cheque \ CcVk"/  
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未到期支票postdated cheque lrHN6:x(Y4  
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保付支票certified cheque J_&cI%.  
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未获兑现支票，退票returned cheque xG edY*[`  
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横线支票crossed cheque 6w3[PNd  
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普通横线general crossing h){#dU+&  
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特别横线special crossing VrT-6r'Y  
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空白支票blank cheque wDiq~!  
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失效支票，过期支票stale cheque E<B/5g!  
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普通支票open cheque h } &dvd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~Odclrs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M9VAs~&S  
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支票换现金||兑现to cash a cheque I)%bOK]  
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清理票款to clear a cheque Bz,Xg-k+  
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保证兑现to certify a cheque :=quCzG  
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填写支票数额to fill up a cheque )TNG0[  
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支票上划线to cross a cheque aJs! bx>K  
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开发支票to make out a cheque 'vZWkeo  
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签发支票，开立支票to draw a cheque||to issue a cheque ,k :>Z&:  
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透支支票to overdraw a cheque 77]Fp(uI  
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背书支票to endorse a cheque R C!~eJG!  
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请付票款||清付票款to pay a cheque||to honour a cheque ){tT B  
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支票退票to dishonour a cheque F'@[b   
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拒付支票to refuse a cheque c`)[-  
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拒付支票to stop payment of a cheque UtB~joaR  
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提示要求付款to present for payment :u?L y[x  
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见票即付持票人payable to bearer [:{HX U7y  
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支付指定人payable to order Bh q]h  
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已过期||无效out of date||stale JjH141 n%D  
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请给出票人R/D||refer to drawer /Nd`eUn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oMb@)7
 
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文字与数字不一致words and figures differ yRldPk_  
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支票 u_%L~1+'  
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时间已过account closed z7]GZF  
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时间已过effects not cleared K\^S>
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停止付款payment stopped mW 'sdb  
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支票毁损cheque mutilated '>#8 F.  
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汇款||寄钱to remit||to send money 1HBXD\!  
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寄票供取款||支票支付to send a cheque for payment A$W~R  
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寄款人a remitter )EIT>u=  
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收款人a remittee F0/!+ho  
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国外汇票foreign Bill K5}0!_)G  
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国内汇票inland Bill D7v_<  
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跟单汇票documentary bill nX
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空头汇票accommodation bill |Jny0a/0  
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原始汇票original bill 
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改写||换新票据renewed bill U[W &D%'  
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即期汇票sight bill||bill on demand 1\-r5e; BE  
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…days after date||…days after date…日后付款 2BV]@]qB  
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…months after date||…months after date…月后付款 j%=X ps  
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见票后…日付款…days after sight||…days sight S ^$!n,  
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见票后…月付款…months after sight||…months sight  w>\_d  
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同组票据set of bills WV}H N  
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单张汇票sola of exchange||sole of exchange "EwzuM8f  
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远期汇票usance bill||bill at usance %F\.1\&eE  
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长期汇票long bill v2k@yxt(  
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短期汇票short bill & H8
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逾期汇票overdue bill u~PZK.Uf0  
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宽限日期days of grace M4(57b[`  
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电汇telegraphic transfer （T.T） >Y(JC#M;  
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邮汇postal order||postal note （Am.）||post office order||money order r6GXmr  
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本票promissory note （P/N） c\/-*OYr<  
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押汇负责书||押汇保证书letter of hypothecation F{ ^\vFp  
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副保||抵押品||付属担保物collateral security :{4C2qK>  
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担保书trust receipt||letter of indemnity /GX
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承兑||认付acceptance rIb~@cR
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单张承兑general acceptance d2d8,Vg  
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有条件承兑qualified acceptance 7r^Cs#b+I  
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附条件认付conditional acceptance q*5L" ,  
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部分认付partial acceptance   > ;#Y0