[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。   12gU{VD  
会计报表statement of account 7?w*]  
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往来帐目account current Ry6@VQ"NLb  
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现在往来帐||存款额current accout ee76L&:  
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销货帐account sales <*cikXS  
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共同计算帐项joint account f x+/C8GK  
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未决帐项outstanding account 8VXH+5's  
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贷方帐项credit account||creditor account g}(L;fy>7  
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借方帐项debit account||debtor account 3AN/ H  
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应付帐||应付未付帐account payable 3L}A3de'  
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应收帐||应收未收帐account receivable &&>ekG9@  
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新交易||新帐new account '?(% Zxw%&  
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未决帐||老帐old account h M@>q&q_  
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现金帐cash account H"WprHe  
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流水帐running account z-)O9PV  
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暂记帐||未定帐suspense account _xhax+,! ~  
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过期帐||延滞帐overdue account||pastdue account $6SW;d+>n  
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杂项帐户sundry account vx5Zl&6r  
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详细帐单||明细表detail account FU4L6n  
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呆帐bad account 92oFlEJ  
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会计项目title of account 1bwOmhkS  
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会计薄||帐薄account-book G]&qx`TBK  
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营业报告书||损益计算表account of budiness||business report {E|$8)58i  
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借贷细帐||交验帐account rendered !R`
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明细帐account stated U8$27jq  
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与…银行开立一户头to open an account with ysnx3(+|  
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与…银行建立交易to keep account with M x"\5i  
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继续记帐to keep account /&JT~M  
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与…有交易to have an account with :e+jU
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作成会计帐||有往来帐项to make out an account with C\hM =%  
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清算||清理债务to make up an account v4 E}D  
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清洁帐目||与…停止交易to close ones account with k4z
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结帐to close an account %iqD5x$OA  
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清理未付款to ask an account||to demand an account sV*H`N')S  
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结清差额to balance the account with m.0*NW  
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清算to settle an account||to liquidate an account||to square an account >+T)#.wo&  
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审查帐目||监查帐目to audit an account Y}KNKO;  
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检查帐目to examine an account 9: lFo=  

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转入A的帐户to charge the amount to As account EKN~H$.  
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以计帐方式付款to pay on account :rP=t ,  
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代理某人||为某人on ones account||on account of one eszG0Wu  
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为自己计算||独立帐目on ones own account s,_m{ to  
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由某人收益并负风险on ones account and risk||for ones account and risk c[
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由某人负担for ones account||for account of one f,Ghb~y  
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按某人指示||列入某人帐户by order and for account of one Y|/ 8up  
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列入5月份帐目for May account KG{St{uJ  
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编入某中帐项下to pass to the account of||to place to the account of Ht&YC<X  
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寄出清算书to send in an account||to send in render an account =?`c=z3~i$  
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支票薄cheque book 8a"%0d#  
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支票陈票人cheque drawer |vzl. ^"-  
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持票人cheque holder Uoix  
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不记名支票cheque to bearer||bearer cheque 9-m=*|p  
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记名支票||认人支票cheque to order @9|hMo  
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到期支票antedated cheque % %UE+u@J  
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未到期支票postdated cheque Ilm^G}G B  
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保付支票certified cheque BING
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未获兑现支票，退票returned cheque ;i+#fQO7Q  
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横线支票crossed cheque ^_
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普通横线general crossing "C`Ub  
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特别横线special crossing c~ V*:$F  
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空白支票blank cheque jo@J}`\Zt  
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失效支票，过期支票stale cheque H$4:lH&(  
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普通支票open cheque i~J'%a<Qp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uGlUc<B\*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~e@z;]CiY  
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支票换现金||兑现to cash a cheque DR<9#RRD  
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清理票款to clear a cheque ~Jz6O U*z  
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保证兑现to certify a cheque y h9*z3  
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填写支票数额to fill up a cheque dlTt_.  
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支票上划线to cross a cheque c\ lkD-\  
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开发支票to make out a cheque rh}J3S5vp  
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签发支票，开立支票to draw a cheque||to issue a cheque I&W
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透支支票to overdraw a cheque 5]Y?m'  
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背书支票to endorse a cheque VS8Rx.?  
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请付票款||清付票款to pay a cheque||to honour a cheque J{fH['tzO  
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支票退票to dishonour a cheque ^sLdAC  
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拒付支票to refuse a cheque Vb]=B~^`  
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拒付支票to stop payment of a cheque <k'h:KB?`  
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提示要求付款to present for payment )W _v:?A9  
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见票即付持票人payable to bearer 3kp+<$  
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支付指定人payable to order XW)l DiJl  

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已过期||无效out of date||stale `%"\@<  
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请给出票人R/D||refer to drawer Zaf:fsj>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a:OQGhc=  
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文字与数字不一致words and figures differ !6O(-S
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支票 pG^  
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时间已过account closed rCbDu&k]  
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时间已过effects not cleared %i9E @EV  
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停止付款payment stopped FQ7T'G![  
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支票毁损cheque mutilated WwBOM~/`2  
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汇款||寄钱to remit||to send money y^,1a [U.  
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寄票供取款||支票支付to send a cheque for payment V6&! 9b  
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寄款人a remitter `iAF 3:  
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收款人a remittee 8 S:w7Hr  
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国外汇票foreign Bill iZ3IdiZ  
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国内汇票inland Bill cz#rb*b  
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跟单汇票documentary bill lk^Ol&6  
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空头汇票accommodation bill b@gc{R}7  
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原始汇票original bill I+%[d^,  
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改写||换新票据renewed bill xBThq?N?  
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即期汇票sight bill||bill on demand e8>})  
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…days after date||…days after date…日后付款 (Z+.45{-  
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…months after date||…months after date…月后付款 |{z:IQLv  
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见票后…日付款…days after sight||…days sight GL>O4S<`  
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见票后…月付款…months after sight||…months sight A 6  
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同组票据set of bills f$o_e90mu  
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单张汇票sola of exchange||sole of exchange XnH05LQ  
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远期汇票usance bill||bill at usance s-NX 
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长期汇票long bill 3xy<tqfr  
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短期汇票short bill b.OsiT;_j  
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逾期汇票overdue bill Q*GN`07@?d  
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宽限日期days of grace xPdG*OcX!  
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电汇telegraphic transfer （T.T） ]|#+zx|/D  
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邮汇postal order||postal note （Am.）||post office order||money order V(}:=eK  
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本票promissory note （P/N） HH`'*$]7  
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押汇负责书||押汇保证书letter of hypothecation `Uq#W+r,  
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副保||抵押品||付属担保物collateral security cs48*+m  
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担保书trust receipt||letter of indemnity UhF-K#Z9  
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承兑||认付acceptance ?9vuuIE  
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单张承兑general acceptance sQ3[<  
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有条件承兑qualified acceptance B^=-Z8  
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附条件认付conditional acceptance >dXGee>'M  
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部分认付partial acceptance   u~N?NW Q