[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。   >-4kO7.V  
会计报表statement of account (6~ ~e$j  
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往来帐目account current >@i{8A D  
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现在往来帐||存款额current accout |emZZj  
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销货帐account sales zH1:kk o  
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共同计算帐项joint account "6xTh0D  
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未决帐项outstanding account <:Z-zQp)?  
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贷方帐项credit account||creditor account e2*Fe9:  
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借方帐项debit account||debtor account Wz-7oP%;I  
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应付帐||应付未付帐account payable iVqa0Gl+}  
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应收帐||应收未收帐account receivable sN9 SuQ  
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新交易||新帐new account e+7x &-+  
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未决帐||老帐old account A3c&V T6Q  
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现金帐cash account ?~s23%E  
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流水帐running account KMZEUmY1R1  
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暂记帐||未定帐suspense account 7d"gRM;  
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过期帐||延滞帐overdue account||pastdue account F^)SQ%xx  
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杂项帐户sundry account !JE=QG"  
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详细帐单||明细表detail account t:<dirw,o  
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呆帐bad account &*r'Sx)V  
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会计项目title of account `OWw <6`k  
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会计薄||帐薄account-book F"*.Qq  
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营业报告书||损益计算表account of budiness||business report 5v@-.p  
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借贷细帐||交验帐account rendered DRU
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明细帐account stated hR1n@/nh  
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与…银行开立一户头to open an account with *U69rbYI  
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与…银行建立交易to keep account with ^Td_B03)  
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继续记帐to keep account &+Iv"9  
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与…有交易to have an account with u{_jweZ  
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作成会计帐||有往来帐项to make out an account with _,m|gr,S  
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清算||清理债务to make up an account ue;o:>G  
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清洁帐目||与…停止交易to close ones account with 1 ynjDin<  
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结帐to close an account b+g(=z+  
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清理未付款to ask an account||to demand an account =(^-s Jk  
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结清差额to balance the account with {B_p
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清算to settle an account||to liquidate an account||to square an account n4YedjHSN  
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审查帐目||监查帐目to audit an account A* =r~T5B  
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检查帐目to examine an account NPL(5@  
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转入A的帐户to charge the amount to As account *r&q;ER  
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以计帐方式付款to pay on account c:R`]4o  
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代理某人||为某人on ones account||on account of one UA{tmIC\  
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为自己计算||独立帐目on ones own account qOusO6  
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由某人收益并负风险on ones account and risk||for ones account and risk eu]t.Co[X  
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由某人负担for ones account||for account of one C{i9~80n  
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按某人指示||列入某人帐户by order and for account of one C;T:'Uws  
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列入5月份帐目for May account n>_EEw2/  
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编入某中帐项下to pass to the account of||to place to the account of _::q S!  
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寄出清算书to send in an account||to send in render an account uG|d7LS,%  
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支票薄cheque book Lv`*+;1K  

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支票陈票人cheque drawer kHO2&"6  
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持票人cheque holder +s*OZ6i [  
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不记名支票cheque to bearer||bearer cheque 5}4f[   
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记名支票||认人支票cheque to order jm-J_o;}z6  
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到期支票antedated cheque ~*3obZ2>2  
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未到期支票postdated cheque [j6EzMN  
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保付支票certified cheque b8?qYm  
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未获兑现支票，退票returned cheque ")/TbTVu  
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横线支票crossed cheque }{! #`'s  
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普通横线general crossing Sv*@3x  
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特别横线special crossing AML8.wJ  
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空白支票blank cheque oYYns%r }{  
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失效支票，过期支票stale cheque  R^%uEP  
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普通支票open cheque Bg^k~NX%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CYr2~0<g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $rB20!  
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支票换现金||兑现to cash a cheque vYh_<Rp5  
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清理票款to clear a cheque N4 O'{  
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保证兑现to certify a cheque IAr  
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填写支票数额to fill up a cheque \]y4e^FZZ  
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支票上划线to cross a cheque ,&S^Ryc  

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开发支票to make out a cheque =-M)2&~L~  
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签发支票，开立支票to draw a cheque||to issue a cheque B/IPG~aMEZ  
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透支支票to overdraw a cheque xO2S|DH{  
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背书支票to endorse a cheque zcrLd={  
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请付票款||清付票款to pay a cheque||to honour a cheque d*26;5~\  
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支票退票to dishonour a cheque QK0  
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拒付支票to refuse a cheque Cc:4n1|]>  
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拒付支票to stop payment of a cheque ,63hO.4M  
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提示要求付款to present for payment E3gR%t   
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见票即付持票人payable to bearer `d#l o  
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支付指定人payable to order **rA
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已过期||无效out of date||stale aG7
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请给出票人R/D||refer to drawer Evkb`dU3n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;crQ7}k  
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文字与数字不一致words and figures differ u2 a U0k:  
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支票 v4!zB9d  
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时间已过account closed b:/;  
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更改处应加盖印章alterations require initials }^WQNdws56  
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时间已过effects not cleared zu&5[XL  
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停止付款payment stopped LziEF-_  
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支票毁损cheque mutilated ![3#([>4>  
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汇款||寄钱to remit||to send money 8*3o9$Pj  
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寄票供取款||支票支付to send a cheque for payment &=H{ 36i@  
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寄款人a remitter IY6DZP  
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收款人a remittee sHD8#t^{  
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国外汇票foreign Bill zWpJ\/k~  
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国内汇票inland Bill \Km!#:  
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跟单汇票documentary bill O6Bs!0,  
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空头汇票accommodation bill <<`*o[^L  
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原始汇票original bill ifj%!*   
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改写||换新票据renewed bill 's>  
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即期汇票sight bill||bill on demand k#Qav1_  
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…days after date||…days after date…日后付款 sC >_ulkoa  
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…months after date||…months after date…月后付款 rD=8O#m g  
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见票后…日付款…days after sight||…days sight 873$EiyXR  
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见票后…月付款…months after sight||…months sight Y~\71QE>  
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同组票据set of bills  X[/>{rK  
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单张汇票sola of exchange||sole of exchange YXCltM E  
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远期汇票usance bill||bill at usance |^fubQs;2  
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长期汇票long bill O/g|E47  
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短期汇票short bill /`(Kbwh  
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逾期汇票overdue bill -7MR2)U  
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宽限日期days of grace V{!fag  
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电汇telegraphic transfer （T.T） *R9s0;&:  
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邮汇postal order||postal note （Am.）||post office order||money order ]vj.s/F~  
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本票promissory note （P/N）  R&oC
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押汇负责书||押汇保证书letter of hypothecation ed3d 6/%HR  
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副保||抵押品||付属担保物collateral security "53'FRj_\  
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担保书trust receipt||letter of indemnity Zl ,c+/  
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承兑||认付acceptance 3k YVk  

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单张承兑general acceptance 1Yr&E_5/  
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有条件承兑qualified acceptance sb1Zm*m6  
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附条件认付conditional acceptance (tZ#EL0  
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部分认付partial acceptance   cZ8lRVaWW