[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。   &?0hj@kd~  
会计报表statement of account lFc4| _c g  
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往来帐目account current 9 :FzSD   
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现在往来帐||存款额current accout idGhWV'  
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销货帐account sales O/{W:hJjd  
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共同计算帐项joint account HHae
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未决帐项outstanding account +{/*
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贷方帐项credit account||creditor account u9^ R ?y  
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借方帐项debit account||debtor account MESPfS+  
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应付帐||应付未付帐account payable EL=}xug,?  
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应收帐||应收未收帐account receivable > [|SF%  
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新交易||新帐new account w=H4#a?fc  
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未决帐||老帐old account BA+:}81&<q  
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现金帐cash account S.Fip_  
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流水帐running account pd{;
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暂记帐||未定帐suspense account ,As78^E{  
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过期帐||延滞帐overdue account||pastdue account WPM<Qv L  
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杂项帐户sundry account 9/k?Lv  
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详细帐单||明细表detail account = *A_{u;E  
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呆帐bad account ab 1\nzpd  
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会计项目title of account 32IN;X|  
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会计薄||帐薄account-book ~QsQ7SAs  
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营业报告书||损益计算表account of budiness||business report >~$ S!  
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借贷细帐||交验帐account rendered 'eo2a&S2D  
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明细帐account stated &T}v1c7)  
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与…银行建立交易to keep account with ){>;eky  
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继续记帐to keep account 9~,eu  
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与…有交易to have an account with `bT{E.(T  
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作成会计帐||有往来帐项to make out an account with 317Buk  
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清算||清理债务to make up an account ^s5.jlZr@  
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清洁帐目||与…停止交易to close ones account with \\)-[4uC  
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结帐to close an account RL&3 P@r  
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清理未付款to ask an account||to demand an account e('c9 Y  
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结清差额to balance the account with iD(K*[;lc  
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清算to settle an account||to liquidate an account||to square an account fRa1m?%s  
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审查帐目||监查帐目to audit an account r\3In-(AT  
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检查帐目to examine an account D!mhR?t  
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转入A的帐户to charge the amount to As account _>`0!mG  
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以计帐方式付款to pay on account ]DUH_<3"E  
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代理某人||为某人on ones account||on account of one ~0}eNz*  
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为自己计算||独立帐目on ones own account Rxli;blzi  
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由某人收益并负风险on ones account and risk||for ones account and risk Fu`g)#Z  
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由某人负担for ones account||for account of one A|&EI-In  
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按某人指示||列入某人帐户by order and for account of one lR(&Wc\j  
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列入5月份帐目for May account 0PfFli`2;  
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编入某中帐项下to pass to the account of||to place to the account of s=nds"J  
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寄出清算书to send in an account||to send in render an account Ov|j{}=L=9  
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支票薄cheque book l>iU Q&V  
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支票陈票人cheque drawer L~$RF {$  
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持票人cheque holder bDo'hDmW  
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不记名支票cheque to bearer||bearer cheque kT1lOP-Bg  
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记名支票||认人支票cheque to order #J!? :(m:  
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到期支票antedated cheque twtDyo(\  
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未到期支票postdated cheque
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保付支票certified cheque RtL<hD  
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未获兑现支票，退票returned cheque *ls6#j@  
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横线支票crossed cheque Z| c9%.,  
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普通横线general crossing LXLDu2/@  
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特别横线special crossing }gW/heUE  
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空白支票blank cheque d_uy;-3  
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失效支票，过期支票stale cheque 1Q SIZoK7  
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普通支票open cheque jtv Q<4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0 '7s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &ZN'Ey?  
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支票换现金||兑现to cash a cheque wLSZL  
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清理票款to clear a cheque XDko{jEJ  
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保证兑现to certify a cheque B"m:<@ "  
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填写支票数额to fill up a cheque 1qj%a%R  
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支票上划线to cross a cheque 8[1DO1*P  
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开发支票to make out a cheque M.:@<S  
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签发支票，开立支票to draw a cheque||to issue a cheque 8U<.16+5Q  
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透支支票to overdraw a cheque e0N=2i?I#z  
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背书支票to endorse a cheque !qXq y}?w  
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请付票款||清付票款to pay a cheque||to honour a cheque DAMpR3  
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支票退票to dishonour a cheque Tt<-<oyU.  
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拒付支票to refuse a cheque ;%rs{XO9  
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拒付支票to stop payment of a cheque [2
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提示要求付款to present for payment -Ty<9(~S  
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见票即付持票人payable to bearer lNh=>DPu  
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支付指定人payable to order [I++>4  
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已过期||无效out of date||stale Y uw E 0  
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请给出票人R/D||refer to drawer ^Kw&=u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {hs2?#p  
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文字与数字不一致words and figures differ F;d%@E_Bc  
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支票 R<y Nv  
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时间已过account closed fXF=F,!t  
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时间已过effects not cleared Z%Tq1O  
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停止付款payment stopped ";-{~  
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支票毁损cheque mutilated i$`|Y*  
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汇款||寄钱to remit||to send money i63`B+L{  
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寄票供取款||支票支付to send a cheque for payment 4B:\  
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寄款人a remitter Ap F*a$),  

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收款人a remittee o :.~X  
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国外汇票foreign Bill cOzg/~\1  
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国内汇票inland Bill vbr~< JT=  
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跟单汇票documentary bill YYTO,4  
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空头汇票accommodation bill GIl:3iB49  
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原始汇票original bill xT {TVHdU  
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改写||换新票据renewed bill 21.YO]Et  
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即期汇票sight bill||bill on demand f?2zLE>u  
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…days after date||…days after date…日后付款 dj? G.-  
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…months after date||…months after date…月后付款 * zd.  
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见票后…日付款…days after sight||…days sight V%i<;C  
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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 aZ8h[#]7  
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单张汇票sola of exchange||sole of exchange ym
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远期汇票usance bill||bill at usance #g,H("Qy({  
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长期汇票long bill X88F>1}  
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短期汇票short bill
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逾期汇票overdue bill '=$T yiU  
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宽限日期days of grace `Rrr>vj  
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电汇telegraphic transfer （T.T） r|M'TA~:  
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邮汇postal order||postal note （Am.）||post office order||money order ,d OMW+{  
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本票promissory note （P/N） wtq,`'B  
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押汇负责书||押汇保证书letter of hypothecation Il|GCj*N  
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副保||抵押品||付属担保物collateral security t~q?lT  
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担保书trust receipt||letter of indemnity h:
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承兑||认付acceptance R<>tDwsZGa  
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单张承兑general acceptance Xt\Dy  
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有条件承兑qualified acceptance  K,6OGsh  
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附条件认付conditional acceptance |g+!
  
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部分认付partial acceptance   6vF/e#},