[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。   1\5po^Oioy  
会计报表statement of account $- GwNG  
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往来帐目account current /)r[}C0  
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现在往来帐||存款额current accout > }86#^F  
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销货帐account sales ~VPE9D@  
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共同计算帐项joint account S#\Cyn2(t  
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未决帐项outstanding account  L$[1+*  
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贷方帐项credit account||creditor account s18 A  
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借方帐项debit account||debtor account ,*;g+[Bhpl  
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应付帐||应付未付帐account payable prVqV-S6TY  
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应收帐||应收未收帐account receivable Ewo6Q){X  
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新交易||新帐new account YU1z\pK  
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未决帐||老帐old account /Fp@j/50  
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现金帐cash account oF5~|&C  
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流水帐running account \2)~dV:6+  
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暂记帐||未定帐suspense account *g 2N&U  
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过期帐||延滞帐overdue account||pastdue account oo!JAv}~  
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杂项帐户sundry account Us8nOr>5  
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详细帐单||明细表detail account A)u,Hvn  
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呆帐bad account UQ+!P<>w   
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会计项目title of account &, WQ
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会计薄||帐薄account-book LT)G"U~  
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营业报告书||损益计算表account of budiness||business report P:v|JER   
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借贷细帐||交验帐account rendered <I^Tug\M+  
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明细帐account stated "9yQDS:  
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与…银行开立一户头to open an account with Ct30EZ  
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与…银行建立交易to keep account with `'M}.q,k~  
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继续记帐to keep account \*6Ld%:h$  
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与…有交易to have an account with K,L  
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作成会计帐||有往来帐项to make out an account with  a 9
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清算||清理债务to make up an account 5t~p99#?  
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清洁帐目||与…停止交易to close ones account with =dTsGNz  
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结帐to close an account c@~j}(A  
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清理未付款to ask an account||to demand an account RkuPMs Hw;  
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结清差额to balance the account with S8$kxQg  
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清算to settle an account||to liquidate an account||to square an account S.X*)CBB  
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审查帐目||监查帐目to audit an account iI(7{$y  
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检查帐目to examine an account lYq4f|5H}m  
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转入A的帐户to charge the amount to As account {Ex*8sU%p%  
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以计帐方式付款to pay on account E u^?e  
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代理某人||为某人on ones account||on account of one z]Dbca1a`  
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为自己计算||独立帐目on ones own account b=Y:`&o=[  
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由某人收益并负风险on ones account and risk||for ones account and risk ?4 fXCb]7  
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由某人负担for ones account||for account of one x!08FL)  
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按某人指示||列入某人帐户by order and for account of one y,D4b6  
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列入5月份帐目for May account (\UA+3$4  
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编入某中帐项下to pass to the account of||to place to the account of qx$-% P  
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寄出清算书to send in an account||to send in render an account 0=2D90  

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支票薄cheque book xsPE UK&g  
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支票陈票人cheque drawer i+2fWi6Z+  
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持票人cheque holder i9qn_/<c  
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不记名支票cheque to bearer||bearer cheque GtCbzNY  
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记名支票||认人支票cheque to order :
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到期支票antedated cheque $\0%"S  
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未到期支票postdated cheque 'Y ZYRFWXM  
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保付支票certified cheque *nv%~t   
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未获兑现支票，退票returned cheque \,-t]$9  
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横线支票crossed cheque 6^vMJ82U  
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普通横线general crossing 5AvbKT  
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特别横线special crossing 03F%!Rm/j  
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空白支票blank cheque E4a`cGb  
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失效支票，过期支票stale cheque 5J d7<AO_  
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普通支票open cheque 5'JONw'\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 82S?@%}#J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -^C't_Q o  
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支票换现金||兑现to cash a cheque RoV^sbWFt  
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清理票款to clear a cheque D(EY"s37  
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保证兑现to certify a cheque {s=n "*Qp)  
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填写支票数额to fill up a cheque wA@y B"  
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支票上划线to cross a cheque +Dg%ec  
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开发支票to make out a cheque :)!X%2_  
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签发支票，开立支票to draw a cheque||to issue a cheque L0v& m  
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透支支票to overdraw a cheque L@ ,-V  
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背书支票to endorse a cheque (
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请付票款||清付票款to pay a cheque||to honour a cheque +f{CfWIKs  
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支票退票to dishonour a cheque #St=%!  
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拒付支票to refuse a cheque }*WNrS">S  
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拒付支票to stop payment of a cheque _%g}d/v}pO  
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提示要求付款to present for payment ~7Ji+AJA  
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见票即付持票人payable to bearer ?klV;+  
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支付指定人payable to order ]~my<3j}or  
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已过期||无效out of date||stale &3x \wH/_  
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请给出票人R/D||refer to drawer D-)jmz>R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %B^nQbNDM  
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文字与数字不一致words and figures differ S~WsGLF s  
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支票 #u8|cs!  
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时间已过account closed PV?XpT  
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时间已过effects not cleared 'jp nQcwxx  
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停止付款payment stopped u@SE)qg  
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支票毁损cheque mutilated }{*((@GY
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汇款||寄钱to remit||to send money AL/`Pqlk  
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寄票供取款||支票支付to send a cheque for payment @F_#d )+%>  
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寄款人a remitter ]}Hcb)'j@  
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收款人a remittee O~F/pJN`  
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国外汇票foreign Bill |RQ19m@  
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国内汇票inland Bill +r)'?zU  
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跟单汇票documentary bill -ecP@,  
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空头汇票accommodation bill #3maT*JY  
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原始汇票original bill E"iH$NN  
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改写||换新票据renewed bill !]Z> T5$  
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即期汇票sight bill||bill on demand 2X2,(D!  
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…days after date||…days after date…日后付款 +]Of f^s  
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…months after date||…months after date…月后付款 C,C%1  
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见票后…日付款…days after sight||…days sight x Yr-,$/  
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见票后…月付款…months after sight||…months sight 9BB<. p  
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同组票据set of bills |E!()j=  
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单张汇票sola of exchange||sole of exchange o7VNw8Bp  
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远期汇票usance bill||bill at usance *=0Wh@?0  
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长期汇票long bill c
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短期汇票short bill i0,{*LD%^  
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逾期汇票overdue bill &/R@cS6}'  
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宽限日期days of grace %([$v6 y  
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电汇telegraphic transfer （T.T） Y32F{ z  
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邮汇postal order||postal note （Am.）||post office order||money order y#HD1SZ  

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本票promissory note （P/N） ADA%$NhJ!  
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押汇负责书||押汇保证书letter of hypothecation z=!$3E ecr  
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副保||抵押品||付属担保物collateral security B P
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担保书trust receipt||letter of indemnity "*l
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承兑||认付acceptance W)^:*z  
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单张承兑general acceptance  vi4 1`  
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有条件承兑qualified acceptance \bQ|O7s  
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附条件认付conditional acceptance fj0+a0h  
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部分认付partial acceptance   D\(,:_ge