[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。   o_a'<7\#i  
会计报表statement of account $}B&u)  
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往来帐目account current )j!%`g  
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现在往来帐||存款额current accout !X`cNd)0Xo  
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销货帐account sales jT`u!CwdT  
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共同计算帐项joint account ~( :$c3\  
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未决帐项outstanding account ^UBz X;|p  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account mR$0Ij/v  
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应付帐||应付未付帐account payable E85TCS1  
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应收帐||应收未收帐account receivable VVfTFi<  
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新交易||新帐new account 7Kpv fyL{  
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未决帐||老帐old account ^CD?SP"i  
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现金帐cash account Q_dMuoI  
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流水帐running account zjSHa'9*  
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暂记帐||未定帐suspense account !_oR/)  
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过期帐||延滞帐overdue account||pastdue account GNSh`Tm=#  
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杂项帐户sundry account 7~;)N$d\  
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详细帐单||明细表detail account @LSX@V   
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呆帐bad account gSf>+|  
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会计项目title of account BK wo2=m~  
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会计薄||帐薄account-book TI\EkKu"  
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营业报告书||损益计算表account of budiness||business report G[u{! 2RS  
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借贷细帐||交验帐account rendered `wr*@/P  
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明细帐account stated <GLoTolZ  
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与…银行开立一户头to open an account with =@q,/FR-  
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与…银行建立交易to keep account with [nlq(DGJhp  
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继续记帐to keep account PYzTKjw  
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与…有交易to have an account with 9
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作成会计帐||有往来帐项to make out an account with 7]i6 Gk  
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清算||清理债务to make up an account -KfMKN~  
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清洁帐目||与…停止交易to close ones account with |KO[[4b ?+  
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结帐to close an account &7\fj  
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清理未付款to ask an account||to demand an account (E~6fb"c  

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结清差额to balance the account with D=Yr/qc?  
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清算to settle an account||to liquidate an account||to square an account Vn\jU
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审查帐目||监查帐目to audit an account L|;sB=$'{  
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检查帐目to examine an account u:B=lZ[  
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转入A的帐户to charge the amount to As account SwaPRAF  
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以计帐方式付款to pay on account ]Zc\si3i&  
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代理某人||为某人on ones account||on account of one 2U"2L^oKI  
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为自己计算||独立帐目on ones own account 8!@}\6qM  
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由某人收益并负风险on ones account and risk||for ones account and risk ! CJ*zZ*  
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由某人负担for ones account||for account of one h~ z}N
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按某人指示||列入某人帐户by order and for account of one "CREls,  
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列入5月份帐目for May account 6':Egh[;  
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编入某中帐项下to pass to the account of||to place to the account of L=M'QJl9  
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寄出清算书to send in an account||to send in render an account 7u5H o`  
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支票薄cheque book WN#2<XjG  
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支票陈票人cheque drawer y7GgTC/H  
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持票人cheque holder h(4\k?C5  
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不记名支票cheque to bearer||bearer cheque % I2JS  
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记名支票||认人支票cheque to order )e6sg]#  
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到期支票antedated cheque }n'W0Sa  
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未到期支票postdated cheque 2 &_>2"=<@  
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保付支票certified cheque @l5GBsLK  
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未获兑现支票，退票returned cheque vGI)c&C>  
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横线支票crossed cheque kX:1=+{xg  
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普通横线general crossing %[azMlp<  

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特别横线special crossing jtE'T}!d  
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空白支票blank cheque t"e%'dFv  
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失效支票，过期支票stale cheque 6Lg#co}9  
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普通支票open cheque U!JmSP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '0&HkM{ D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JRAU|gr  
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支票换现金||兑现to cash a cheque "1%k"+&  
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清理票款to clear a cheque J{Ld)Q,^  
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保证兑现to certify a cheque !<b+7A  
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填写支票数额to fill up a cheque PQz[IZ  
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支票上划线to cross a cheque O~6AX)|&=  
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开发支票to make out a cheque ^1aY,6I:  
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签发支票，开立支票to draw a cheque||to issue a cheque DQ0 UY  
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透支支票to overdraw a cheque GW%!?mJ  
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背书支票to endorse a cheque L[Wi[S6=)g  

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请付票款||清付票款to pay a cheque||to honour a cheque P;|63"U  
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支票退票to dishonour a cheque ?3v-ppw%  
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拒付支票to refuse a cheque 1WY$Vs  
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拒付支票to stop payment of a cheque ICTjUQP  
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提示要求付款to present for payment >F/E,U ]  
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见票即付持票人payable to bearer !Uhcjfq`e  
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支付指定人payable to order Lr`Gyl62  
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已过期||无效out of date||stale  PK_2  
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请给出票人R/D||refer to drawer o+S?j*mv@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Yg1HvSw\  
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文字与数字不一致words and figures differ 1}CJ&  
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支票 #"o`'5  
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时间已过account closed [-#q'S  
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时间已过effects not cleared  w4UJXc  
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停止付款payment stopped pEb/yIT"  
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支票毁损cheque mutilated zR}vR9Ls  
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汇款||寄钱to remit||to send money =jRC4]M})  
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寄票供取款||支票支付to send a cheque for payment BM02k\%  
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寄款人a remitter ban;HGGNG{  
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收款人a remittee :U'Oc3l#Y  
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国外汇票foreign Bill sfCU"O2G  
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国内汇票inland Bill (gUxS.zU  
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跟单汇票documentary bill XC[bEp$  
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空头汇票accommodation bill PE2O$:b\  
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原始汇票original bill !JPZ7_nn  
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改写||换新票据renewed bill 6b h.5|  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 Ny 7vId  
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…months after date||…months after date…月后付款 1tFx Z#(G  
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见票后…日付款…days after sight||…days sight HmRmZ3~  
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见票后…月付款…months after sight||…months sight -|/*S]6kK  
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同组票据set of bills J8PZVeWx  
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单张汇票sola of exchange||sole of exchange xU$15|ny  
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远期汇票usance bill||bill at usance !v]~ut !p  
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长期汇票long bill U#F(%b-LC  
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短期汇票short bill MGSD;Lgn  
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逾期汇票overdue bill qiyJ4^1  
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宽限日期days of grace 0*8uo Wt&  
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电汇telegraphic transfer （T.T） t%]b`ad  
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邮汇postal order||postal note （Am.）||post office order||money order bDM;7fFp$  
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本票promissory note （P/N） d/xGo[?$  
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押汇负责书||押汇保证书letter of hypothecation .Sjg  
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副保||抵押品||付属担保物collateral security %2EHYBQjN  
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担保书trust receipt||letter of indemnity 2M3C 5Fu  
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承兑||认付acceptance C'xWRSDO  
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单张承兑general acceptance ^<QF*!  
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有条件承兑qualified acceptance @8'LI8 \/  
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附条件认付conditional acceptance Xo~kB)|,  
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部分认付partial acceptance   :`20i*