[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。   zYNM<W;  
会计报表statement of account &)/H?S;yN  
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往来帐目account current UOOR0$4  
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现在往来帐||存款额current accout z.\[Va$@l  
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销货帐account sales d(dw]6I6  
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共同计算帐项joint account faKrSmE!  
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未决帐项outstanding account M<|~MR  
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贷方帐项credit account||creditor account :[ZC-hc\  
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借方帐项debit account||debtor account 8-
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应付帐||应付未付帐account payable (J) Rs`_  
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应收帐||应收未收帐account receivable S0o,)`ZB  
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新交易||新帐new account Y=wP3q  
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未决帐||老帐old account 3YNkT"~T  
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现金帐cash account h ?qYy$  
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流水帐running account #5"<.z  
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暂记帐||未定帐suspense account  ,IvnNnl2  
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过期帐||延滞帐overdue account||pastdue account g!|E!\p  
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杂项帐户sundry account YQ`#C#Wb  
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详细帐单||明细表detail account s&_O2
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呆帐bad account 4uVmhjT:X  
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会计项目title of account )BTs *7 j  
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会计薄||帐薄account-book s6hWq&C  
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营业报告书||损益计算表account of budiness||business report $u.T1v  
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借贷细帐||交验帐account rendered ` A{~}6jw  
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明细帐account stated 4<>:]  
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与…银行开立一户头to open an account with qtQ:7WO  
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与…银行建立交易to keep account with utS Mx(  
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继续记帐to keep account @Iatlz*W  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with Lcb59Cs6e  
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清算||清理债务to make up an account 3A1kH` X^q  
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清洁帐目||与…停止交易to close ones account with ^Wz{su2  
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结帐to close an account "n-xsAG  
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清理未付款to ask an account||to demand an account `<N c Y*  
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结清差额to balance the account with []^>QsS(X  
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清算to settle an account||to liquidate an account||to square an account [0@i,7{ZqE  
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审查帐目||监查帐目to audit an account j. c H,Y  
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检查帐目to examine an account Hc!_o`[{l  
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转入A的帐户to charge the amount to As account b5C #xxIO  
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以计帐方式付款to pay on account =!aV?kNS8  
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代理某人||为某人on ones account||on account of one _uacpN/<|  
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为自己计算||独立帐目on ones own account S5M t?v|K  
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由某人收益并负风险on ones account and risk||for ones account and risk 0jMrL\>C  
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由某人负担for ones account||for account of one E.brQx#}  
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按某人指示||列入某人帐户by order and for account of one 3@SfCG&|e  
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列入5月份帐目for May account +{&g|V  
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编入某中帐项下to pass to the account of||to place to the account of Z]dc
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寄出清算书to send in an account||to send in render an account '=5N?)  
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支票薄cheque book JT<J[Qz5  
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支票陈票人cheque drawer IdM
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持票人cheque holder G.;<?W  
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不记名支票cheque to bearer||bearer cheque q\\J9`Q$J  
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记名支票||认人支票cheque to order ,b/0_Q  
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到期支票antedated cheque @#p4QEQA  
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未到期支票postdated cheque W`KkuQ4cM  
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保付支票certified cheque dg-pwWqN  
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未获兑现支票，退票returned cheque ;^;5"nh  
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横线支票crossed cheque YWTo]DJV  
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普通横线general crossing 79&Mc,69  
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特别横线special crossing 4;
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空白支票blank cheque 371E S4  
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失效支票，过期支票stale cheque OuX/BMG  
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普通支票open cheque MjHeUf
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z%b3/rx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e&E*$G@.7  
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支票换现金||兑现to cash a cheque ')_jK',1  
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清理票款to clear a cheque )U8F6GIC&}  
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保证兑现to certify a cheque ${`\In_?O  
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填写支票数额to fill up a cheque x<imMJ  
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支票上划线to cross a cheque m`n51
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开发支票to make out a cheque IhUuL0  
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签发支票，开立支票to draw a cheque||to issue a cheque b@nbXm]Z  
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透支支票to overdraw a cheque (gz|6N  
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背书支票to endorse a cheque MiN68x9  
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请付票款||清付票款to pay a cheque||to honour a cheque i9w xP i  
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支票退票to dishonour a cheque 8&H1w9NrX_  
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拒付支票to refuse a cheque ;p1% KmK3  
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拒付支票to stop payment of a cheque 6$2)m;| XY  
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提示要求付款to present for payment vP?"MG  
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见票即付持票人payable to bearer "0nto+v  
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支付指定人payable to order Pqx=j_st  
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已过期||无效out of date||stale T3Qa[>+\  
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请给出票人R/D||refer to drawer /tx_I(6F?|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MX6;ww  
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文字与数字不一致words and figures differ KGzBK:  
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支票 XEY((
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时间已过account closed #Z(8 vA^@  
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时间已过effects not cleared 7[ *,t  
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停止付款payment stopped /DJyNf*  
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支票毁损cheque mutilated ;HgV(d#X  
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汇款||寄钱to remit||to send money (KK9/k  
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寄票供取款||支票支付to send a cheque for payment X-e)w  
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寄款人a remitter 1wi{lJaz  
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收款人a remittee Jx[
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国外汇票foreign Bill k]] (I<2  
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国内汇票inland Bill hmHm; l  
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跟单汇票documentary bill > 't=r  
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空头汇票accommodation bill NgaX&m`  
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原始汇票original bill f.!)O@HzH  
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改写||换新票据renewed bill mA
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即期汇票sight bill||bill on demand HW;,XzP=  
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…days after date||…days after date…日后付款 uHkL$}C  
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…months after date||…months after date…月后付款 Dt0S"`^=k  
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见票后…日付款…days after sight||…days sight g>_lU vSE  
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见票后…月付款…months after sight||…months sight }#ZQ\[  
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同组票据set of bills ~@S5*(&8  
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单张汇票sola of exchange||sole of exchange 3/RmJ`c{  
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远期汇票usance bill||bill at usance M:z)uLD w  
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长期汇票long bill /-Y*V*E  
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短期汇票short bill zA=gDuy3@  
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逾期汇票overdue bill W|_  @ju  
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宽限日期days of grace h~)oiT2v  
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电汇telegraphic transfer （T.T） ^UHt1[  
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邮汇postal order||postal note （Am.）||post office order||money order xa#0y  
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本票promissory note （P/N） xZZW*d_b  
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押汇负责书||押汇保证书letter of hypothecation ,R]hNjs-{  
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副保||抵押品||付属担保物collateral security ig:,:KN  
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担保书trust receipt||letter of indemnity W8+D aw1Nr  
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承兑||认付acceptance Se/VOzzg  
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单张承兑general acceptance |Z'NMJU  
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有条件承兑qualified acceptance &m2 FEQLj  
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附条件认付conditional acceptance vn<z\wVbf  
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部分认付partial acceptance   xp-.,^q\w