[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。   g"|Z1iy|9  
会计报表statement of account Fv2U@n6'v  
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往来帐目account current 1^^9'/  
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现在往来帐||存款额current accout {+^qm8n  
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销货帐account sales tk~<tqMq  
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共同计算帐项joint account +RN|ZG&  
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未决帐项outstanding account BIeeu@p  
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贷方帐项credit account||creditor account fd/?x^Z  
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借方帐项debit account||debtor account &HIG776  
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应付帐||应付未付帐account payable V/CZcMY_  
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应收帐||应收未收帐account receivable U?sio%`(  
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新交易||新帐new account Q]"u?Q]  
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未决帐||老帐old account ?K/N{GK%{  
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现金帐cash account 7PG|e#  
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流水帐running account R7 j'XU  
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暂记帐||未定帐suspense account T3#KuiwU9  
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过期帐||延滞帐overdue account||pastdue account 8 DE%ot  
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杂项帐户sundry account Al1BnFB  
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详细帐单||明细表detail account IQya{ e  
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呆帐bad account x;L.j7lzA;  
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会计项目title of account oGa 8#>  
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会计薄||帐薄account-book =n73bm  
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营业报告书||损益计算表account of budiness||business report U#{^29ik=o  
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借贷细帐||交验帐account rendered cm!|A)~  
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明细帐account stated Ebk_(Py\  
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与…银行开立一户头to open an account with :6}y gL*i  
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与…银行建立交易to keep account with 1s@% q <  
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继续记帐to keep account XKEd~2h<y  
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与…有交易to have an account with {vL4:K  
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作成会计帐||有往来帐项to make out an account with i& ,Wg8#R  
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清算||清理债务to make up an account as%ab[ fX  
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清洁帐目||与…停止交易to close ones account with Eoo[)V#x{  
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结帐to close an account |*w}bT(PfR  
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清理未付款to ask an account||to demand an account K Qz.g3,  
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结清差额to balance the account with s$,gM,|cK  
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清算to settle an account||to liquidate an account||to square an account {vf"`#Q9  
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审查帐目||监查帐目to audit an account /2n-q_  
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检查帐目to examine an account *x;&fyR  
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转入A的帐户to charge the amount to As account ^J TrytIB  
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以计帐方式付款to pay on account BXCB/:0  
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代理某人||为某人on ones account||on account of one :?*|Dp1  
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为自己计算||独立帐目on ones own account G=.vo3  
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由某人收益并负风险on ones account and risk||for ones account and risk r\+0J`  
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由某人负担for ones account||for account of one -/y]'_a  
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按某人指示||列入某人帐户by order and for account of one xe~l
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列入5月份帐目for May account g?e$B}%  
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编入某中帐项下to pass to the account of||to place to the account of  rkF>c  
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寄出清算书to send in an account||to send in render an account YKUb'D:t]  
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支票薄cheque book r~q(m>Ct6  
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支票陈票人cheque drawer #{m~=1%;Ya  
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持票人cheque holder )g()b"Z #>  
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不记名支票cheque to bearer||bearer cheque z(8:7 G  
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记名支票||认人支票cheque to order i-<1M|f  
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到期支票antedated cheque 3Uy48ue  
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未到期支票postdated cheque Q{:5gh  
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保付支票certified cheque I1a>w=x!+  
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未获兑现支票，退票returned cheque kL7n`o  
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横线支票crossed cheque M3 TsalF  
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普通横线general crossing mnG\qsKNLK  
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特别横线special crossing <TDp8t9bU  
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空白支票blank cheque TdCC,/c3  
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失效支票，过期支票stale cheque J-k/#A4o  
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普通支票open cheque 4%GwCEnS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JG:li} N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T!yI+<  
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支票换现金||兑现to cash a cheque <Rb[0E$  
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清理票款to clear a cheque ? koIZ  
 
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保证兑现to certify a cheque us7t>EMmB  
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填写支票数额to fill up a cheque iU/v;T(  
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支票上划线to cross a cheque Gv+$7{  
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开发支票to make out a cheque h0oe'Xov  
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签发支票，开立支票to draw a cheque||to issue a cheque G&z^AV  
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透支支票to overdraw a cheque {bP )Fo n  
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背书支票to endorse a cheque QJF_ "  
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请付票款||清付票款to pay a cheque||to honour a cheque Sfa;;7W@R  
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支票退票to dishonour a cheque >+9:31 p  
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拒付支票to refuse a cheque |)y-EBZe\"  
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拒付支票to stop payment of a cheque <<PXh&wu0  
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提示要求付款to present for payment Jb6)U]  
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见票即付持票人payable to bearer CI1K:K AM  
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支付指定人payable to order =9;b|Y"aQ  
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已过期||无效out of date||stale sD$K<nyz  
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请给出票人R/D||refer to drawer f\?1oMO\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7AF6aog  
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文字与数字不一致words and figures differ 9&zQ5L>  
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支票 R5xV_;wD  
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时间已过account closed } :S}jo7  
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时间已过effects not cleared s^k<r;'\  
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停止付款payment stopped `~D{]'j  
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支票毁损cheque mutilated FD5OO;$  
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汇款||寄钱to remit||to send money q.j
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寄票供取款||支票支付to send a cheque for payment Sbeq%Iwm.  
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寄款人a remitter YxGqQO36  
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收款人a remittee DcG=u24Xy!  
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国外汇票foreign Bill N,.awA{  
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国内汇票inland Bill >qUD_U3A  
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跟单汇票documentary bill HBs 6:[q  
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空头汇票accommodation bill y'n<oSB}  
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原始汇票original bill 0_,un^  
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改写||换新票据renewed bill v- p8~u1N  
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即期汇票sight bill||bill on demand r
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 .'4@Yp{=  
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见票后…日付款…days after sight||…days sight Y&y<WN}Q  
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见票后…月付款…months after sight||…months sight (a~V<v"  
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同组票据set of bills 6Q&i=!fQ  
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单张汇票sola of exchange||sole of exchange 5bsv05=e  
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远期汇票usance bill||bill at usance T(k:\z/  
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长期汇票long bill -qLNs_ _k  
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短期汇票short bill %;J$ h^  
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逾期汇票overdue bill J`wx72/-ZW  
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宽限日期days of grace "tj]mij2)G  
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电汇telegraphic transfer （T.T） _cJ\A0h^  
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邮汇postal order||postal note （Am.）||post office order||money order ~Q=^YZgn8  
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本票promissory note （P/N） 3v)`` n@  
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押汇负责书||押汇保证书letter of hypothecation \x"BgLSE  
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副保||抵押品||付属担保物collateral security .;&4'ga 4  
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担保书trust receipt||letter of indemnity ]YB,K)WQ  
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承兑||认付acceptance 2JHV*/Q  
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单张承兑general acceptance 5"Y:^_8  
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有条件承兑qualified acceptance ` )~CT  
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附条件认付conditional acceptance {.r9l   
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部分认付partial acceptance   uecjR8\e