[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。   KI"#f$2&  
会计报表statement of account ~[t[y~Hup  
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往来帐目account current Kg{+T`  
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现在往来帐||存款额current accout .73X3`P25  
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销货帐account sales L^1NY3=$  
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共同计算帐项joint account hZ|z|!g0  
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未决帐项outstanding account )*u8/U  
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贷方帐项credit account||creditor account bL0yuAwF2  
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借方帐项debit account||debtor account &sl0W-;0  
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应付帐||应付未付帐account payable p'Y^X  
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应收帐||应收未收帐account receivable n*h)'8`Ut  
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新交易||新帐new account ?w$kue  
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未决帐||老帐old account 9[#pIPxNK  
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现金帐cash account (|2t# 'm  
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流水帐running account <]o x;-56  
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暂记帐||未定帐suspense account EAUEQk?9  
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过期帐||延滞帐overdue account||pastdue account ]U+LJOb  
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杂项帐户sundry account dRYqr}!%n  
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详细帐单||明细表detail account RbB.q p  
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呆帐bad account H_7/%noS
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会计项目title of account  m!!/Za  
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会计薄||帐薄account-book : $1?i)  
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营业报告书||损益计算表account of budiness||business report @mCEHI{P  
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借贷细帐||交验帐account rendered WCZjXDiwJ  
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明细帐account stated NWESP U):w  
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与…银行开立一户头to open an account with Wu/]MBM  
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与…银行建立交易to keep account with ;+R&}[9,A)  
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继续记帐to keep account =ZznFVJ`={  
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与…有交易to have an account with )u&|_&g{}J  
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作成会计帐||有往来帐项to make out an account with ! I:%0
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清算||清理债务to make up an account O`kl\K*R7  
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清洁帐目||与…停止交易to close ones account with net@j#}j-  
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结帐to close an account `
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清理未付款to ask an account||to demand an account (8DC}kckE  
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结清差额to balance the account with \:'/'^=#|  
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清算to settle an account||to liquidate an account||to square an account .VJMz4$] O  
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审查帐目||监查帐目to audit an account #G|RnV%t$~  
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检查帐目to examine an account 0S_~\t  
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转入A的帐户to charge the amount to As account _Ey9G  
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以计帐方式付款to pay on account \ZFGw&yN  
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代理某人||为某人on ones account||on account of one qJs<#MQ2  
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为自己计算||独立帐目on ones own account F#Ryu~,"  
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由某人收益并负风险on ones account and risk||for ones account and risk [wOn|)& &  
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由某人负担for ones account||for account of one (,Q7@s  
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按某人指示||列入某人帐户by order and for account of one Oh`69 k  
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列入5月份帐目for May account Dlae;5D  
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编入某中帐项下to pass to the account of||to place to the account of *8Xh(` Mj7  
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寄出清算书to send in an account||to send in render an account ->-KCd1b  
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支票薄cheque book ["93~[[^  
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支票陈票人cheque drawer oXh#a8  
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持票人cheque holder f!uwzHA`?  
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不记名支票cheque to bearer||bearer cheque m@2QnA[4  
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记名支票||认人支票cheque to order L^2%1GfE{  
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到期支票antedated cheque x7&B$.>3  
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未到期支票postdated cheque w!-gJmX>  
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保付支票certified cheque .+3g*Dv{&  
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未获兑现支票，退票returned cheque )9{0]u;9  
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横线支票crossed cheque pk$l+sNZ=  
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普通横线general crossing 2>xF){`  
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空白支票blank cheque #C74z$  
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失效支票，过期支票stale cheque ]b:Lo  
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普通支票open cheque GbY 7_N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .=7vI$ujd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ky,(xT4  
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支票换现金||兑现to cash a cheque z [}v{  
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清理票款to clear a cheque #>("CAB02T  
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保证兑现to certify a cheque #K_
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填写支票数额to fill up a cheque 7dTkp!'X-  
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支票上划线to cross a cheque 64 wv<r]5j  
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开发支票to make out a cheque &T?RZ2  
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签发支票，开立支票to draw a cheque||to issue a cheque xjUT{iwS  
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透支支票to overdraw a cheque P[G)sA_"  
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背书支票to endorse a cheque T8?Ghbn  
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请付票款||清付票款to pay a cheque||to honour a cheque fh&nu"&  
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支票退票to dishonour a cheque ,i^9 |Oeq  
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拒付支票to refuse a cheque VD;01"#'  
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拒付支票to stop payment of a cheque rK8lBy:<  
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提示要求付款to present for payment np|S y;:  
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见票即付持票人payable to bearer Y1w9y  
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支付指定人payable to order _O)>$.^6  
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已过期||无效out of date||stale >%_\;svZG  
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请给出票人R/D||refer to drawer mX"oW_EK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^cC,. Fdw  
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文字与数字不一致words and figures differ /s&9SYF  
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支票 |u% )gk  
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时间已过account closed .<0ye_S'y  
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时间已过effects not cleared aH( J,XY  
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停止付款payment stopped "m$##X\  
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支票毁损cheque mutilated fSj5ZsO  
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汇款||寄钱to remit||to send money V]6dscQ  
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寄票供取款||支票支付to send a cheque for payment )gUR@V>e2  
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寄款人a remitter nsC3  
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收款人a remittee ;%9|kU  
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国外汇票foreign Bill VQt0 4?  
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国内汇票inland Bill Tn e4  
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跟单汇票documentary bill zT]8KA   
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空头汇票accommodation bill nPl?K
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原始汇票original bill OX!tsARC@  
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改写||换新票据renewed bill lT?v^\(H  
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即期汇票sight bill||bill on demand ?Ep [M:,q  
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…days after date||…days after date…日后付款 J=I:CD%  
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…months after date||…months after date…月后付款 q,|j]+
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见票后…日付款…days after sight||…days sight $ @`V  
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见票后…月付款…months after sight||…months sight "$^ ~!1~  
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同组票据set of bills 6Y?|w3f   
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单张汇票sola of exchange||sole of exchange oIzj,v8$  
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远期汇票usance bill||bill at usance hRCJv#]HC  
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长期汇票long bill &Q#66ev  
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短期汇票short bill 08\,<9  
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逾期汇票overdue bill `kXs;T6&  
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宽限日期days of grace 'S&zCTX7j  

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电汇telegraphic transfer （T.T） *P=VFP  
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邮汇postal order||postal note （Am.）||post office order||money order ~HsJUro  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation dkTX  
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副保||抵押品||付属担保物collateral security g:8h|w)  
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担保书trust receipt||letter of indemnity ]GkfEh7/J  
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承兑||认付acceptance Lk}J8 V^2  
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单张承兑general acceptance 8'io$6d=  
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有条件承兑qualified acceptance )1`0PJoHE  
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附条件认付conditional acceptance 6mxfLlZ  
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部分认付partial acceptance   56kI 5: