[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。   G6qZ>-GiL  
会计报表statement of account J%|;  
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往来帐目account current H ?9Bo!  
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现在往来帐||存款额current accout aMGh$\Pg  
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销货帐account sales E2d
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共同计算帐项joint account Lg(G&ljE@k  
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未决帐项outstanding account l3u+fE,;_  
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贷方帐项credit account||creditor account R[6R)#o  
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借方帐项debit account||debtor account 3!@&7@p  
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应付帐||应付未付帐account payable ujE~#b}X  
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应收帐||应收未收帐account receivable m(:R(K(je  
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新交易||新帐new account +}(]7du  
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未决帐||老帐old account <_pLmYI  
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现金帐cash account K%BFR,)g  
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流水帐running account _C1u}1hW#  
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暂记帐||未定帐suspense account tRc3<>  
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过期帐||延滞帐overdue account||pastdue account wRwx((eb  
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杂项帐户sundry account rk,64(   
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详细帐单||明细表detail account :18}$   
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呆帐bad account GO][`zZJ]  
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会计项目title of account ^dxy%*Z/  
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会计薄||帐薄account-book @N>rOA  
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营业报告书||损益计算表account of budiness||business report A"+t[0$.  
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借贷细帐||交验帐account rendered
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明细帐account stated #LwDs,J:  
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与…银行开立一户头to open an account with T z+Y_  
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与…银行建立交易to keep account with q>#P|  
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继续记帐to keep account OW> >6zM  
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与…有交易to have an account with )[t3-'  
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作成会计帐||有往来帐项to make out an account with R ta_\Aj!  
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清算||清理债务to make up an account h&{>4{  
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清洁帐目||与…停止交易to close ones account with 1 7hXg"B  
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结帐to close an account 8ax3"G  
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清理未付款to ask an account||to demand an account gJZ9XLPC  
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结清差额to balance the account with FEg&EYI  
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清算to settle an account||to liquidate an account||to square an account HmEU;UbO-  
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审查帐目||监查帐目to audit an account a,p7l$kK  
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检查帐目to examine an account s^AZ)k~J(  
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转入A的帐户to charge the amount to As account <0)@Ikhx  
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以计帐方式付款to pay on account jvos)$;L-  
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代理某人||为某人on ones account||on account of one ~x}=lKN  
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为自己计算||独立帐目on ones own account I"+;L4o`  
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由某人收益并负风险on ones account and risk||for ones account and risk [&FWR  
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由某人负担for ones account||for account of one 8>K2[cPD  
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按某人指示||列入某人帐户by order and for account of one N5[fwz w  
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列入5月份帐目for May account 8V3SZ17  
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编入某中帐项下to pass to the account of||to place to the account of EmR#)c~(W  
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寄出清算书to send in an account||to send in render an account G}\E{VvWh  
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支票薄cheque book ZUMzWK5Th  
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支票陈票人cheque drawer E-irB/0  

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持票人cheque holder E7axINca  
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不记名支票cheque to bearer||bearer cheque ;^FV  
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记名支票||认人支票cheque to order -q\1Tlc]3  
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到期支票antedated cheque V4Ql6vg_f  
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未到期支票postdated cheque Pd\S{ Y~wk  
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保付支票certified cheque \=4[v-3H  
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未获兑现支票，退票returned cheque zrG&p Z  
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横线支票crossed cheque +=^10D  
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普通横线general crossing  &jf:7y  
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特别横线special crossing WeE>4>^  
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空白支票blank cheque Edc< 8-  
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失效支票，过期支票stale cheque iXMs*GcK  
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普通支票open cheque ~
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dQQh$*IL?{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7/w)^&8  
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支票换现金||兑现to cash a cheque Wqy|Y*$qT  
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清理票款to clear a cheque V<Q''%k  
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保证兑现to certify a cheque w xKlBx7  
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填写支票数额to fill up a cheque `+[Ct08  
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支票上划线to cross a cheque V6P2W0m  
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开发支票to make out a cheque mZQW>A]iE  
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签发支票，开立支票to draw a cheque||to issue a cheque <fg~+{PA&  
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透支支票to overdraw a cheque \!M6-kmi  
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背书支票to endorse a cheque !Hq$7j_  
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请付票款||清付票款to pay a cheque||to honour a cheque wV8_O)[  
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支票退票to dishonour a cheque 3,`I\>No  
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拒付支票to refuse a cheque UMtnb:ek  
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拒付支票to stop payment of a cheque ?='2@@8;  
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提示要求付款to present for payment eXKpum~  
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见票即付持票人payable to bearer tofX.oi+C$  
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支付指定人payable to order Qe,jK{Y< -  
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已过期||无效out of date||stale pLYLHS`*  
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请给出票人R/D||refer to drawer }%75Wety  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~8JOPzK  
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文字与数字不一致words and figures differ cr,fyAvX  
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支票 #~}4< 18  
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时间已过account closed E!A+J63zsw  
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时间已过effects not cleared vRkVPkZ6|  
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停止付款payment stopped !L[$t~z  
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支票毁损cheque mutilated :W.pD:/=v  
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汇款||寄钱to remit||to send money L,yq'>*5s  
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寄票供取款||支票支付to send a cheque for payment Ts\PZQ!q  
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寄款人a remitter I!"/I8Y  
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收款人a remittee rR4?*90vjj  
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国外汇票foreign Bill |H(i)yu"5'  
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国内汇票inland Bill DaBy<pGb?  
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跟单汇票documentary bill y1h3Ch>Y  
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空头汇票accommodation bill =)#<u9 qqL  
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原始汇票original bill IrIW>r} -  
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改写||换新票据renewed bill v8 II=9  
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即期汇票sight bill||bill on demand o4^#W;%w  
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…days after date||…days after date…日后付款 ]M 2n%9  
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…months after date||…months after date…月后付款 uF {l`|b'  
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见票后…日付款…days after sight||…days sight Z1h6Y>j  
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见票后…月付款…months after sight||…months sight J!"m{ 8-  
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同组票据set of bills ;[7#h8  
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单张汇票sola of exchange||sole of exchange Wt=%.Y(x  
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远期汇票usance bill||bill at usance T2to!*T  
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长期汇票long bill cr!sq.)s  
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短期汇票short bill Ut(BQM>U+$  
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逾期汇票overdue bill I^O`#SA(  
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宽限日期days of grace Lf,C50  
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电汇telegraphic transfer （T.T） "; ?^gA  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） c+u) C%g  
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押汇负责书||押汇保证书letter of hypothecation W0Q;1${  
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副保||抵押品||付属担保物collateral security ="[6Z$R  
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担保书trust receipt||letter of indemnity x;/%`gKn8  
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承兑||认付acceptance :;Wh!8+j  
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单张承兑general acceptance 9Dx9alJR  
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有条件承兑qualified acceptance E9S&UU,K  
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附条件认付conditional acceptance J+8T Ie  
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部分认付partial acceptance   }Gm/9@oKc