[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。   h-K_Lr]  
会计报表statement of account +RMSA^  
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往来帐目account current 1N#| }ad  
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现在往来帐||存款额current accout Val|n *%  
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销货帐account sales Ls$D$/:q?  
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共同计算帐项joint account ):68%,  
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未决帐项outstanding account F^t DL:  
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贷方帐项credit account||creditor account FxtQXu-g  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable 'KS,'%  
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应收帐||应收未收帐account receivable nJG U-Z  
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新交易||新帐new account qPX~@^`9  
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未决帐||老帐old account pXT4)JDpc  
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现金帐cash account 8rnwXPBN  
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流水帐running account (Du@ S  
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暂记帐||未定帐suspense account =\&;Fi]  
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过期帐||延滞帐overdue account||pastdue account }WC[$Y_@  
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杂项帐户sundry account ="1Ind@w!  
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详细帐单||明细表detail account Go`vfm"S  
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呆帐bad account O40 ?{v'  
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会计项目title of account <,3
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会计薄||帐薄account-book f&NgS+<K$  
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营业报告书||损益计算表account of budiness||business report AVsDt2A  
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借贷细帐||交验帐account rendered sf:,qD=z  
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明细帐account stated +r�  
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与…银行开立一户头to open an account with pE3 ?"YO  
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与…银行建立交易to keep account with ] 7[ 3>IN  
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继续记帐to keep account Zcey|m*|  
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与…有交易to have an account with 4V"E8rUL(  
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作成会计帐||有往来帐项to make out an account with _kC-dEGf!y  
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清算||清理债务to make up an account :ffY6L+  
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清洁帐目||与…停止交易to close ones account with x o;QCOH  
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结帐to close an account d.aS{;pse  
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清理未付款to ask an account||to demand an account ,S\CC{!  
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结清差额to balance the account with [=C6U_vU  
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清算to settle an account||to liquidate an account||to square an account z,RhYm  
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审查帐目||监查帐目to audit an account L]7=?vN=8  
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检查帐目to examine an account cUk7i`M;6  
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转入A的帐户to charge the amount to As account ^+ml5m  
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以计帐方式付款to pay on account t[HE6ea  
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代理某人||为某人on ones account||on account of one $B+8Of  
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为自己计算||独立帐目on ones own account #&+{mCjs  
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由某人收益并负风险on ones account and risk||for ones account and risk $V
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由某人负担for ones account||for account of one - nm"of\o  
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按某人指示||列入某人帐户by order and for account of one >dXGee>'M  
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列入5月份帐目for May account sFKX-S~:  
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编入某中帐项下to pass to the account of||to place to the account of n)/z0n!\  
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寄出清算书to send in an account||to send in render an account uh_RGM&  
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支票薄cheque book Eh`7X=Z7E  
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支票陈票人cheque drawer  'c&Ed  
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持票人cheque holder yF:1( 4  
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不记名支票cheque to bearer||bearer cheque 234p9A@  
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记名支票||认人支票cheque to order ;}WeTA_-[  
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到期支票antedated cheque FkDmP`Od  
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未到期支票postdated cheque V-P#1Kkh  
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保付支票certified cheque ]%SH >  
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未获兑现支票，退票returned cheque s[*rzoA  
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横线支票crossed cheque octL"t8w  
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普通横线general crossing tjS@meT  
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特别横线special crossing 1~FOgk1;  
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空白支票blank cheque O\tb R=  
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失效支票，过期支票stale cheque MJ)RvNF  
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普通支票open cheque ?UR0:f:}oc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^DLfY-F+j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rp7mh]kZ  
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支票换现金||兑现to cash a cheque 7A7?GDW  
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清理票款to clear a cheque >:!5*E5?  
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保证兑现to certify a cheque re<{ >  
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填写支票数额to fill up a cheque .P]+? %&  
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支票上划线to cross a cheque
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开发支票to make out a cheque +\A,&;!SR  
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签发支票，开立支票to draw a cheque||to issue a cheque B9 uoVcW  
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透支支票to overdraw a cheque F>l] 9!P|m  
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背书支票to endorse a cheque %> eiAB_b  
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请付票款||清付票款to pay a cheque||to honour a cheque SnfYT) Ph  
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支票退票to dishonour a cheque Hn"RH1Zy  
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拒付支票to refuse a cheque a= 2%4Wmz  
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拒付支票to stop payment of a cheque ?tbrbkx  
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提示要求付款to present for payment $&td=OK  
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见票即付持票人payable to bearer MTn{d  
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支付指定人payable to order 4pvMd
 
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已过期||无效out of date||stale !Uo4,g6r+  
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请给出票人R/D||refer to drawer z{QqY.Gu{G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6gDN`e,@  
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文字与数字不一致words and figures differ 9(Xn>G'iT  
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支票 m&3xJuKih  
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时间已过account closed YmG("z  
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时间已过effects not cleared sLk-x\P]|  
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停止付款payment stopped |w=zOC;v  
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支票毁损cheque mutilated K
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汇款||寄钱to remit||to send money pj(,Zd[47  
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寄票供取款||支票支付to send a cheque for payment j8gdlIx  
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寄款人a remitter V]^$S"Tv  
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收款人a remittee F0# 'WfM#  
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国外汇票foreign Bill aq-~B~c`g  
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国内汇票inland Bill 7p[n  
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跟单汇票documentary bill  !@sUj  
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空头汇票accommodation bill (k P9hcV  
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原始汇票original bill JGZBL{8  
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改写||换新票据renewed bill [>9is=>o.  
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即期汇票sight bill||bill on demand G /W>S,(  
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…days after date||…days after date…日后付款 |[lKY+26:{  
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…months after date||…months after date…月后付款 ^^Vg~){4  

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见票后…日付款…days after sight||…days sight j1Ezf=N6`  
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见票后…月付款…months after sight||…months sight 9u_Pj2%56.  
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同组票据set of bills 0\$2X- c  
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单张汇票sola of exchange||sole of exchange <N@Gu
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远期汇票usance bill||bill at usance 8Y?;x}  
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长期汇票long bill Ca\6v
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短期汇票short bill +[P{&\d4}  
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逾期汇票overdue bill <GsuZ  
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宽限日期days of grace KSL`W2}  
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电汇telegraphic transfer （T.T） snJ129}A  
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邮汇postal order||postal note （Am.）||post office order||money order cNH7C"@GVu  
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本票promissory note （P/N） [ 3HfQ  
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押汇负责书||押汇保证书letter of hypothecation A=4OWV?  
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副保||抵押品||付属担保物collateral security v2?ZQeHr_(  
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担保书trust receipt||letter of indemnity j@9T.P1  
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承兑||认付acceptance &FD>&WRV  
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单张承兑general acceptance yjAL\U7`T  
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有条件承兑qualified acceptance g){<y~Mk  
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附条件认付conditional acceptance %LV9=!w  
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部分认付partial acceptance   (?c-iKGc