[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。   VOj7Tz9UD  
会计报表statement of account -l}"DP _  
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往来帐目account current r ts2Jk7f  
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现在往来帐||存款额current accout 91 R7Rrne  
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销货帐account sales O D5qPovsd  
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共同计算帐项joint account gcwJ{&  
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未决帐项outstanding account ]Z UE !  
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贷方帐项credit account||creditor account rg[#(  
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借方帐项debit account||debtor account LsGO~EiJ  
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应付帐||应付未付帐account payable ;K l'[~z  
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应收帐||应收未收帐account receivable '_DB0_Dp  
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新交易||新帐new account ,*V%  
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未决帐||老帐old account R'F\9eyA  
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现金帐cash account `:ZaT('h  
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流水帐running account YJwI@E(l$  
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暂记帐||未定帐suspense account 6L~5qbQ  
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过期帐||延滞帐overdue account||pastdue account /i!/)]*-  
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杂项帐户sundry account R%t6sbsNv  
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详细帐单||明细表detail account FFV h~em{  
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呆帐bad account *g'%5i1ed  
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会计项目title of account 9,>c;7s X  
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会计薄||帐薄account-book C?g*c
  
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营业报告书||损益计算表account of budiness||business report R6o07.]  
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借贷细帐||交验帐account rendered J rYL8 1  
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明细帐account stated ))6iVgSE$  
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与…银行开立一户头to open an account with ,{RWs^W2  
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与…银行建立交易to keep account with OOz;/kay  
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继续记帐to keep account \xk8+=/A  
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与…有交易to have an account with Ve\!:,(Y_  
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作成会计帐||有往来帐项to make out an account with  S)@) @3  
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清算||清理债务to make up an account u,S}4p&l  
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清洁帐目||与…停止交易to close ones account with % ELf7~  
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结帐to close an account hL/  
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清理未付款to ask an account||to demand an account nTXM/  
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结清差额to balance the account with fK9wr@1  
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清算to settle an account||to liquidate an account||to square an account JKYkS*.a}  
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审查帐目||监查帐目to audit an account x5nw/''[2  
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检查帐目to examine an account MF~Tr0tOC  
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转入A的帐户to charge the amount to As account "( P-VX  
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以计帐方式付款to pay on account .UJjB}4$f  
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代理某人||为某人on ones account||on account of one Lr`G. e  
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为自己计算||独立帐目on ones own account k'$
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由某人收益并负风险on ones account and risk||for ones account and risk ,~,{$\p   
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由某人负担for ones account||for account of one 3[O;HS3|  
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按某人指示||列入某人帐户by order and for account of one .V: H~  
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列入5月份帐目for May account @`6db  
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编入某中帐项下to pass to the account of||to place to the account of [J.-gN$X@  
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寄出清算书to send in an account||to send in render an account :{Crc   
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支票薄cheque book (X"WEp^Q{I  
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支票陈票人cheque drawer ,!RbFME&H  
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持票人cheque holder L[Dr[  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order 8W|qm;J98  
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到期支票antedated cheque iJza zQ  
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未到期支票postdated cheque dX0"h5v1  
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保付支票certified cheque 7
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未获兑现支票，退票returned cheque e)[>E\u_  
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横线支票crossed cheque "YUyM5X  
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普通横线general crossing )vFJx[a<n`  
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特别横线special crossing h]rF2 B  
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空白支票blank cheque asDq(J`sQ  
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失效支票，过期支票stale cheque (Yzy
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普通支票open cheque "JLKO${ Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e>-a\g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J`T1 88  
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支票换现金||兑现to cash a cheque mJ=3f aM  
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清理票款to clear a cheque >^#OtFHuT)  
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保证兑现to certify a cheque xkIRI1*!  
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填写支票数额to fill up a cheque $MF U9<O  
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支票上划线to cross a cheque wN[mU  
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开发支票to make out a cheque gC81ICM  
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签发支票，开立支票to draw a cheque||to issue a cheque C9-IJj  
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透支支票to overdraw a cheque N=J$+  
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背书支票to endorse a cheque oVPtA
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请付票款||清付票款to pay a cheque||to honour a cheque @SREyq C4  
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支票退票to dishonour a cheque G=lcKtMdg  
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拒付支票to refuse a cheque aRBTuLa)fo  
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拒付支票to stop payment of a cheque 'p=5hsG  
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提示要求付款to present for payment sY4sq5'!  
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见票即付持票人payable to bearer pk jf5DWp  
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支付指定人payable to order Nx~9U g  
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已过期||无效out of date||stale =5NrkCk#V  
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请给出票人R/D||refer to drawer :'aT4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ J(*qOG
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支票 ji(W+tQ2Y'  
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时间已过account closed y=i_:d0M  
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时间已过effects not cleared ^)ouL25Z*2  
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停止付款payment stopped ;AV[bjRE\  
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支票毁损cheque mutilated :uhU<H<,f  
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汇款||寄钱to remit||to send money 
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寄票供取款||支票支付to send a cheque for payment W- Q:G=S-  
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寄款人a remitter +We_[Re`<  
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收款人a remittee Pw`26mB  
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国外汇票foreign Bill m0xL'g6F  
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国内汇票inland Bill uC{qaMQ  
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跟单汇票documentary bill R`}C/'Ty  
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空头汇票accommodation bill l*^J}oY  
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原始汇票original bill *1FDK{  
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改写||换新票据renewed bill 5,/rh,?  
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即期汇票sight bill||bill on demand L?~>eT  
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…days after date||…days after date…日后付款 W5C8$Bqm  
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…months after date||…months after date…月后付款 tK@|sZ>3\  
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见票后…日付款…days after sight||…days sight ?D 8<}~Do  
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见票后…月付款…months after sight||…months sight T@K= *p  
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同组票据set of bills d|I_SI 1  
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单张汇票sola of exchange||sole of exchange Zv[D{  
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远期汇票usance bill||bill at usance AN193o   
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长期汇票long bill F747K);_  
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短期汇票short bill "Wz8f
 
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逾期汇票overdue bill V/.Na(C~  
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宽限日期days of grace D_SXxP[! g  
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电汇telegraphic transfer （T.T） lpq)vKM}^  
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邮汇postal order||postal note （Am.）||post office order||money order saRYd{%+  
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本票promissory note （P/N） -/V,<@@T  
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押汇负责书||押汇保证书letter of hypothecation TdU'L:<4l  
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副保||抵押品||付属担保物collateral security \DiAfx<Ub  
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担保书trust receipt||letter of indemnity ybC0Ee@  
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承兑||认付acceptance H9\,;kM)  
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单张承兑general acceptance K/YXLR
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有条件承兑qualified acceptance {X\%7Zef+  
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附条件认付conditional acceptance Yu}[RXC(=  
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部分认付partial acceptance   6Y%{ YQ}s|