[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。   5'@J }7h  
会计报表statement of account 0bQaXxt|p  
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往来帐目account current [q cT?h  
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现在往来帐||存款额current accout >9a%"<(2#  
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销货帐account sales #i-!:6sLA  
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共同计算帐项joint account E"!9WF(2t5  
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未决帐项outstanding account GsqR8n=  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account Ox?LVRvxI  
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应付帐||应付未付帐account payable -?e~dLu  
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应收帐||应收未收帐account receivable L'6_~I  
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新交易||新帐new account C@pDX>~2=b  
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未决帐||老帐old account K Z ?<&x  
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现金帐cash account 0vS%m/Zi-  
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流水帐running account sa# =#0yg  
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暂记帐||未定帐suspense account ~Az20RrK)  
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过期帐||延滞帐overdue account||pastdue account =zVbZ7  
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杂项帐户sundry account Y4@~NCU/  
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详细帐单||明细表detail account 8
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呆帐bad account pNQd\nY|0  
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会计项目title of account HkEp}R  
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会计薄||帐薄account-book .YS[Md{  
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营业报告书||损益计算表account of budiness||business report rycscE4,  
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借贷细帐||交验帐account rendered {jk {K6 }  
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明细帐account stated Q8\Ks|u]  
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与…银行开立一户头to open an account with ;K:.*sAa  
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与…银行建立交易to keep account with T \0e8"iZ  
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继续记帐to keep account eQC`e#%  
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与…有交易to have an account with [dt1%DD`M  
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作成会计帐||有往来帐项to make out an account with mg#+%v  
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清算||清理债务to make up an account RQe#X6'h  
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清洁帐目||与…停止交易to close ones account with "I+wU`AIek  
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结帐to close an account W6wgX0H  
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清理未付款to ask an account||to demand an account JsiJ=zo<  
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结清差额to balance the account with gy*N)iv%  
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清算to settle an account||to liquidate an account||to square an account m3,]j\  
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审查帐目||监查帐目to audit an account 3YRhqp"E  
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检查帐目to examine an account .s,hl(w,  
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转入A的帐户to charge the amount to As account e `_ [+y  
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以计帐方式付款to pay on account rF 7EO%,  
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代理某人||为某人on ones account||on account of one l} h<2  
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为自己计算||独立帐目on ones own account AA yzT*^  
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由某人收益并负风险on ones account and risk||for ones account and risk 2<Ub[R  
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由某人负担for ones account||for account of one D<Ads  
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按某人指示||列入某人帐户by order and for account of one cdzMao  
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列入5月份帐目for May account 0.|tKetHq  
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编入某中帐项下to pass to the account of||to place to the account of jw#'f%*  
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寄出清算书to send in an account||to send in render an account gwR ^Z{  
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支票薄cheque book In= 3#u ,M  
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支票陈票人cheque drawer op&, &  
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持票人cheque holder $U"/.Mh\  
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不记名支票cheque to bearer||bearer cheque )d0&iE`@  
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记名支票||认人支票cheque to order 8~\Fpz|Og  
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到期支票antedated cheque QR
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未到期支票postdated cheque @MAk/mb &  
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保付支票certified cheque Nr3td`;  
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未获兑现支票，退票returned cheque H,KU!1p  
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横线支票crossed cheque dq"b_pr;  
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普通横线general crossing ^?&Jq_oU  
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特别横线special crossing pk: ruf`)  
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空白支票blank cheque Q*(]&qr"E  
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失效支票，过期支票stale cheque DtXXfp@;  
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普通支票open cheque J U}XSb  
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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 Jq=MP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '[`.&-;  
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支票换现金||兑现to cash a cheque htMsS4^Kvd  
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清理票款to clear a cheque vb{& T<  
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保证兑现to certify a cheque D3;^!ln]D  
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填写支票数额to fill up a cheque @l$cZie  
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支票上划线to cross a cheque ,;GWn  
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开发支票to make out a cheque Ds&)0Iwf  
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签发支票，开立支票to draw a cheque||to issue a cheque 5p U(A6RtS  
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透支支票to overdraw a cheque GB^Ch YOb  
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背书支票to endorse a cheque N%_-5Q)so  
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请付票款||清付票款to pay a cheque||to honour a cheque <3Co/.VQd  
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支票退票to dishonour a cheque SobK<6  
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拒付支票to refuse a cheque PO<4rT+B  
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拒付支票to stop payment of a cheque :E@"4O?<Y)  
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提示要求付款to present for payment Y;xVB" (  
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见票即付持票人payable to bearer wEQV"I  
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支付指定人payable to order !OPa `kSh
 
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已过期||无效out of date||stale `[VoW2CLH+  
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请给出票人R/D||refer to drawer oizD: |  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;W'y^jp]"  
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文字与数字不一致words and figures differ wu/]M~XwI  
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支票 NVcL9"ht*@  
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时间已过account closed ,Hch->?Og  
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时间已过effects not cleared 6^if%62l&  
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停止付款payment stopped Tsf Ood   
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支票毁损cheque mutilated =V/$&96Q  
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汇款||寄钱to remit||to send money HulN84  
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寄票供取款||支票支付to send a cheque for payment &b iBm  
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寄款人a remitter oi::/W|A+  
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收款人a remittee V+nqQ~pJ&  
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国外汇票foreign Bill Om\?<aul  
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国内汇票inland Bill 3R !Mfz*  
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跟单汇票documentary bill HfFP4#C,  
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空头汇票accommodation bill HH&`f3  
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原始汇票original bill VuN= JX  
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改写||换新票据renewed bill Eyxw.,rB/  
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即期汇票sight bill||bill on demand q=M!YWz  
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…days after date||…days after date…日后付款 c_s=>z  
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…months after date||…months after date…月后付款 \S{ise/U  
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见票后…日付款…days after sight||…days sight L~%@pf>  
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见票后…月付款…months after sight||…months sight eGwrSF#a)  
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同组票据set of bills p}$VBl$'  
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单张汇票sola of exchange||sole of exchange 1K.i>]}>  
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远期汇票usance bill||bill at usance .Xnw@\k'  
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长期汇票long bill G9J+D?'hH  
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短期汇票short bill ~UA:_7#\M  
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逾期汇票overdue bill W9nmTz\8  
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宽限日期days of grace wN'Q\l+  
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电汇telegraphic transfer （T.T） n\Y{?x  
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邮汇postal order||postal note （Am.）||post office order||money order 8D7=]
 
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本票promissory note （P/N） Al
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押汇负责书||押汇保证书letter of hypothecation ,ND}T#yTR  
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副保||抵押品||付属担保物collateral security 4mNg(w=NF  
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担保书trust receipt||letter of indemnity +*/XfPlr|  
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承兑||认付acceptance mc37Y.  
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单张承兑general acceptance hbfTv;=z  
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有条件承兑qualified acceptance H$GJpXIb  
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附条件认付conditional acceptance gzdR|IBa  
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部分认付partial acceptance   w,uyN