[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。   +ySY>`1k~  
会计报表statement of account !5x Ly6=}  
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往来帐目account current i9UI,b%X  
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现在往来帐||存款额current accout M+s j}  
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销货帐account sales H]&!'\aUz  
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共同计算帐项joint account DM3B]Yl  
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未决帐项outstanding account Rq7p29w  
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贷方帐项credit account||creditor account jeDlH6X'  
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借方帐项debit account||debtor account i= QqB0  
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应付帐||应付未付帐account payable PW_` qP:  
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应收帐||应收未收帐account receivable X9'xn 0n;  
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新交易||新帐new account R}J-nJlb  
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未决帐||老帐old account \ j]~ >9  
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现金帐cash account onzA7Gre  
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流水帐running account silp<13HN  
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暂记帐||未定帐suspense account ^"`Z1)V  
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过期帐||延滞帐overdue account||pastdue account zZYH
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杂项帐户sundry account -eYL*P
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详细帐单||明细表detail account 4H7Oh*P\j  
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呆帐bad account iJ*%dio  
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会计项目title of account N('3oy#8  
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会计薄||帐薄account-book QZYM9a>  
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营业报告书||损益计算表account of budiness||business report PE7t_iSV  
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借贷细帐||交验帐account rendered 1Y2a*J  
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明细帐account stated
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与…银行开立一户头to open an account with tp d|y|  
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与…银行建立交易to keep account with } _VZ  
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继续记帐to keep account Cb< ~i  
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与…有交易to have an account with  6.vNe  
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作成会计帐||有往来帐项to make out an account with G+;g:_E=  
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清算||清理债务to make up an account 79y'Ja+`j  
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清洁帐目||与…停止交易to close ones account with s@R3#"I  
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结帐to close an account &<m WA]cAL  
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清理未付款to ask an account||to demand an account $K;_Wf  
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结清差额to balance the account with G`&'Bt{Z*  
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清算to settle an account||to liquidate an account||to square an account HP1X\h!Ke  
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审查帐目||监查帐目to audit an account s#4))yUR6Z  
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检查帐目to examine an account Wll CcD1  
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转入A的帐户to charge the amount to As account !!\4'Q[  
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以计帐方式付款to pay on account #<^/yoH7C6  
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代理某人||为某人on ones account||on account of one l93
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为自己计算||独立帐目on ones own account %t(, *;  
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由某人收益并负风险on ones account and risk||for ones account and risk 1-ndJ@Wlz  
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由某人负担for ones account||for account of one :ok!,
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按某人指示||列入某人帐户by order and for account of one 0n=9TmE  
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列入5月份帐目for May account 9X*eE  
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编入某中帐项下to pass to the account of||to place to the account of OQX{<pQ6  
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寄出清算书to send in an account||to send in render an account S|Ij q3  
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支票薄cheque book *X=f  
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支票陈票人cheque drawer ?yd(er<_f  
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持票人cheque holder D;T r  
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不记名支票cheque to bearer||bearer cheque QP-<$P;~  
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记名支票||认人支票cheque to order Rcm(Y7  
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到期支票antedated cheque 9W,}AWf:Y  
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未到期支票postdated cheque ,LW%'tQ~"  
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保付支票certified cheque RX<^MzCDV  
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未获兑现支票，退票returned cheque NbK?Dg8WJG  
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横线支票crossed cheque z E7oc ul  
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普通横线general crossing u5)A+.v  
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特别横线special crossing 
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空白支票blank cheque RxeRO2  
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失效支票，过期支票stale cheque }K nq9cf  
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普通支票open cheque - 5W
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >-o:> 5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F`}w0=-*(  
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支票换现金||兑现to cash a cheque `Qk R  
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清理票款to clear a cheque ul&7hHp_u%  
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保证兑现to certify a cheque \>dG
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填写支票数额to fill up a cheque vt=S0X^$yc  
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支票上划线to cross a cheque NdQ?3'W J  
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开发支票to make out a cheque Kg67cmj)f  
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签发支票，开立支票to draw a cheque||to issue a cheque ? D'-{/<4  
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透支支票to overdraw a cheque 9K(b Z{  
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背书支票to endorse a cheque cIkLdh   
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请付票款||清付票款to pay a cheque||to honour a cheque {,srj['RS  
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支票退票to dishonour a cheque ~!u94_:  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque r|8..Ll  
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提示要求付款to present for payment }=5(*Vg  
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见票即付持票人payable to bearer I115Rp0  
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支付指定人payable to order NU"X*g-x^  
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已过期||无效out of date||stale &40dJ~SQ  
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请给出票人R/D||refer to drawer 4}`MV.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GfV9Ox   
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文字与数字不一致words and figures differ O1PdM52  
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支票 a?dM8zAnc  
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时间已过account closed @g{ " E6  
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时间已过effects not cleared ;1WclQ!(  
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停止付款payment stopped fw5AZvE6$  
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支票毁损cheque mutilated YV9%^ZaN7  
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汇款||寄钱to remit||to send money QH;
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寄票供取款||支票支付to send a cheque for payment $O[ut.  
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寄款人a remitter db`<E <  
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收款人a remittee yy9Bd>  
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国外汇票foreign Bill dK=BH=S2?X  
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国内汇票inland Bill CNzK-,   
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跟单汇票documentary bill 8ciLzyrY*  
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空头汇票accommodation bill Kl^
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原始汇票original bill JjM^\LwKkL  
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改写||换新票据renewed bill U5Rzfm4  
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即期汇票sight bill||bill on demand 8z@A/$T  
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…days after date||…days after date…日后付款 v%_sCg  
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…months after date||…months after date…月后付款 jAF DkqH  
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见票后…日付款…days after sight||…days sight m^p Q55,  
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见票后…月付款…months after sight||…months sight 5-n N8qs  
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同组票据set of bills .2OP>:9F  
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单张汇票sola of exchange||sole of exchange )5&Wt@7Kj`  
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远期汇票usance bill||bill at usance G>cTqD6gT  
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长期汇票long bill cpf8f i  
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短期汇票short bill HD Eqq  
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逾期汇票overdue bill "x&H*"  
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宽限日期days of grace c~ @I1M  
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电汇telegraphic transfer （T.T） 0s=GM|y  
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邮汇postal order||postal note （Am.）||post office order||money order h|_G2p^J+"  
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本票promissory note （P/N） to+jQ9q8  
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押汇负责书||押汇保证书letter of hypothecation Kq{9:G  
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副保||抵押品||付属担保物collateral security XgU]Ktl  
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担保书trust receipt||letter of indemnity Pqx=j_st  
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承兑||认付acceptance T3Qa[>+\  
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单张承兑general acceptance /tx_I(6F?|  
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有条件承兑qualified acceptance L)4TW6IUk  
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附条件认付conditional acceptance KGzBK:  
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部分认付partial acceptance   5k<qJ9