[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。   Rfeiv  
会计报表statement of account qYGnebn@\  
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往来帐目account current v9u/<w68!  
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现在往来帐||存款额current accout #Z98D9Pv`o  
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销货帐account sales 2JUX29rER  
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共同计算帐项joint account >"5^]o2?~l  
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未决帐项outstanding account 2fFNJ  
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贷方帐项credit account||creditor account /^P^K  
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借方帐项debit account||debtor account WFjNS'WI_  
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应付帐||应付未付帐account payable Yw\}'7  
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应收帐||应收未收帐account receivable xQk]a1  
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新交易||新帐new account agM.-MK  
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未决帐||老帐old account |
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现金帐cash account "of(,p  
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流水帐running account A0V"5syY  
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暂记帐||未定帐suspense account $P866F  
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过期帐||延滞帐overdue account||pastdue account _-o*3gmbQ  
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杂项帐户sundry account x/[i &Gkv  
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详细帐单||明细表detail account #Vs/1y`()  
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呆帐bad account T9t9])  
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会计项目title of account AU^Wy|i5Q  
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会计薄||帐薄account-book ]WWre},  
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营业报告书||损益计算表account of budiness||business report :54|Z5h|  
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借贷细帐||交验帐account rendered &I'~:nWpt  
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明细帐account stated tborRi)  
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与…银行开立一户头to open an account with _q6+]  
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与…银行建立交易to keep account with ?aOR ^ K  
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继续记帐to keep account +bdkqdB9  
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与…有交易to have an account with gvoK  
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作成会计帐||有往来帐项to make out an account with C>T6{$xkC  
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清算||清理债务to make up an account et9 c<'  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account `&pb`P<`  
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清理未付款to ask an account||to demand an account k;LENB2iv  
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结清差额to balance the account with ^+GN8LUs  
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清算to settle an account||to liquidate an account||to square an account  oK
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审查帐目||监查帐目to audit an account ^xqh!  
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检查帐目to examine an account 8uI^ B  
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转入A的帐户to charge the amount to As account \[D"W{9 l  
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以计帐方式付款to pay on account c!841~p(Q  
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代理某人||为某人on ones account||on account of one }>0UaK  
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为自己计算||独立帐目on ones own account Pt1Htt:BE  
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由某人收益并负风险on ones account and risk||for ones account and risk +:Y6O'h.  
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由某人负担for ones account||for account of one ](a<b@p  
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按某人指示||列入某人帐户by order and for account of one IzL yn  
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列入5月份帐目for May account UnO -?  
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编入某中帐项下to pass to the account of||to place to the account of 7,(:vjI
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寄出清算书to send in an account||to send in render an account R"82=">v  
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支票薄cheque book Tlf G"HzZ%  
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支票陈票人cheque drawer .IG(Y!cB  
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持票人cheque holder 9 s>JdAw?  
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不记名支票cheque to bearer||bearer cheque 8WaVs6  
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记名支票||认人支票cheque to order j[c|np4k\  
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到期支票antedated cheque {E!$<A9  
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未到期支票postdated cheque ^S[Mg6J  
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保付支票certified cheque 4egq Y0A  
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未获兑现支票，退票returned cheque +Pn+&o;D  
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横线支票crossed cheque Cg-khRgLS  
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普通横线general crossing 3C2L _ K3  
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特别横线special crossing rT5dv3^MW!  
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空白支票blank cheque vA :1z$m  
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失效支票，过期支票stale cheque jj.iW@m  
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普通支票open cheque 0Ocy$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HTvA]-AuM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PiP\T.XANa  
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支票换现金||兑现to cash a cheque C/\)-^  
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清理票款to clear a cheque u-$(TyDEl|  
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保证兑现to certify a cheque F/IXqj  
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填写支票数额to fill up a cheque `rN,*kcP  
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支票上划线to cross a cheque 540-lMe  
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开发支票to make out a cheque -1;BwlL  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque 0&mOu #l  
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背书支票to endorse a cheque d[9c6C:<q  
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请付票款||清付票款to pay a cheque||to honour a cheque 
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支票退票to dishonour a cheque $T.we+u  
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拒付支票to refuse a cheque WvQK$}Ax4N  

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拒付支票to stop payment of a cheque r~&"D#)sy  
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提示要求付款to present for payment Y_tLSOD#/  
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见票即付持票人payable to bearer D/uGL t~D(  
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支付指定人payable to order \n$s5i-  
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已过期||无效out of date||stale 03$-U0.;-  
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请给出票人R/D||refer to drawer ]wFKXZeK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  O_^O1  
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文字与数字不一致words and figures differ GG%X1c8K  
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支票 >fHg1d2-  
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时间已过account closed hd{Vz{;W  
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时间已过effects not cleared DwM4 /m  
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停止付款payment stopped s33< }O0  
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支票毁损cheque mutilated KQ'fp:5|/@  
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汇款||寄钱to remit||to send money [ox!MQ+s  
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寄票供取款||支票支付to send a cheque for payment JmN,:bI  
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寄款人a remitter tMGkm8y-A  
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收款人a remittee J]uYXsC  
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国外汇票foreign Bill mY"DYYR>  
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国内汇票inland Bill ,Ie~zZE&  
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跟单汇票documentary bill #sit8k`GR8  
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空头汇票accommodation bill 6w{^S~rqo  
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原始汇票original bill ;aYPv8s~,:  
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改写||换新票据renewed bill r$ue1bH}|  
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即期汇票sight bill||bill on demand Z4'"*  
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…days after date||…days after date…日后付款 UNocm0!N'  
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…months after date||…months after date…月后付款 @Zd+XWFw  
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见票后…日付款…days after sight||…days sight >>krH'79  
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见票后…月付款…months after sight||…months sight ,G1|] ~  
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同组票据set of bills (]j*)~=V  
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单张汇票sola of exchange||sole of exchange #c4LdZu9  
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远期汇票usance bill||bill at usance R#tz"T@  
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长期汇票long bill F~a5yW:R=)  
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短期汇票short bill s5|LD'o!  
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逾期汇票overdue bill !=&]#-;b  
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宽限日期days of grace !QVd 'e  
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电汇telegraphic transfer （T.T） M
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邮汇postal order||postal note （Am.）||post office order||money order j K[VEhs  
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本票promissory note （P/N） ec1g7w-n  
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押汇负责书||押汇保证书letter of hypothecation 6El%T]^  
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副保||抵押品||付属担保物collateral security tY# F8a&  
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担保书trust receipt||letter of indemnity 3%EwA\V(  
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承兑||认付acceptance G#@<bg3  
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单张承兑general acceptance =:"@YD^a4  
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有条件承兑qualified acceptance 5,Q('t#J  
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附条件认付conditional acceptance cQ+,F2  
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部分认付partial acceptance   ;( 2uQ#Y