[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。   FP h1}qS  
会计报表statement of account k9oLJ<.k  
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往来帐目account current %D
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现在往来帐||存款额current accout -x0u}I  
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销货帐account sales q5ja \  
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共同计算帐项joint account i.6+CA  
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未决帐项outstanding account C:@JL
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贷方帐项credit account||creditor account Tn 3<cO7v  
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借方帐项debit account||debtor account gOKF%Ej31T  
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应付帐||应付未付帐account payable I<^&~==  
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应收帐||应收未收帐account receivable "YePd*W  
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新交易||新帐new account [,As;a*o  
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未决帐||老帐old account
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现金帐cash account bAZx*qE=  
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流水帐running account R8![ $mkU  
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暂记帐||未定帐suspense account t,vj)|:  
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过期帐||延滞帐overdue account||pastdue account + tza]r:  
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杂项帐户sundry account %AnqT|\#,  
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详细帐单||明细表detail account .1#G*A|  
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呆帐bad account o1?bqVF;6  
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会计项目title of account [+4/ M3J%  
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会计薄||帐薄account-book BA(PWX`H  
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营业报告书||损益计算表account of budiness||business report ?|,-Bft3  
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借贷细帐||交验帐account rendered /_.1f|{B  
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明细帐account stated X8Y)5
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与…银行开立一户头to open an account with M'-Z"  
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与…银行建立交易to keep account with >3&Oe  
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继续记帐to keep account "B3&v%b  
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与…有交易to have an account with JNk6:j&Pf  
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作成会计帐||有往来帐项to make out an account with eb#p-=^KP  
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清算||清理债务to make up an account 7+;$_,Xo<  
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清洁帐目||与…停止交易to close ones account with 2.PZtl  
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结帐to close an account N.D7  
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清理未付款to ask an account||to demand an account }8&?  
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结清差额to balance the account with EV.F/Wh  
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清算to settle an account||to liquidate an account||to square an account rm?C_  
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审查帐目||监查帐目to audit an account e<+$E%"7hS  
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检查帐目to examine an account Kv~'*A)d  
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转入A的帐户to charge the amount to As account .NSV%I  
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以计帐方式付款to pay on account ifI0s)Pn  
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代理某人||为某人on ones account||on account of one vww>]Z}  

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为自己计算||独立帐目on ones own account ":!1 gC  
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由某人收益并负风险on ones account and risk||for ones account and risk LARMZoyi  
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由某人负担for ones account||for account of one p`)Mk<`dYD  
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按某人指示||列入某人帐户by order and for account of one Jp"[`
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列入5月份帐目for May account =wznkqyhi  
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编入某中帐项下to pass to the account of||to place to the account of m+QZ|  
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寄出清算书to send in an account||to send in render an account :%<'('S|  
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支票薄cheque book k>F>y|m  
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支票陈票人cheque drawer pfQ3Y$z  
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持票人cheque holder NAX`y2z  
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不记名支票cheque to bearer||bearer cheque :cKdl[E4z  
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记名支票||认人支票cheque to order eq@-J+  
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到期支票antedated cheque QBd4ok:R  
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未到期支票postdated cheque U+[h^M$U  
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保付支票certified cheque N%9?8X[5  
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未获兑现支票，退票returned cheque y"k%Wa`*  
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横线支票crossed cheque ?kS#g  
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普通横线general crossing Kw(S<~9-@  
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特别横线special crossing ^%0^DN  
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空白支票blank cheque S0ltj8t  
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失效支票，过期支票stale cheque ~V0 GRPnI  
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普通支票open cheque l| y.6v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "{kE#`c6<n  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yY rFk^  
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支票换现金||兑现to cash a cheque KD]`pqN9  
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清理票款to clear a cheque F6}YM|  
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保证兑现to certify a cheque ryqu2>(   
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填写支票数额to fill up a cheque lM#,i\8Q  
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支票上划线to cross a cheque PHJHW#sv  
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开发支票to make out a cheque "zkQu  
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签发支票，开立支票to draw a cheque||to issue a cheque Bsha)<  
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透支支票to overdraw a cheque HXC\``E  
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背书支票to endorse a cheque _+Sf+ta  
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请付票款||清付票款to pay a cheque||to honour a cheque 6b$C/  
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支票退票to dishonour a cheque 5#s],h  
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拒付支票to refuse a cheque X Q CE`m  
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拒付支票to stop payment of a cheque Lusd kc7  
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提示要求付款to present for payment v*FbvrY  
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见票即付持票人payable to bearer t;/uRN*.  
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支付指定人payable to order r!O[|h  
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已过期||无效out of date||stale w!v^6[!  
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请给出票人R/D||refer to drawer aXG|IN5 *m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8x LXXB  
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文字与数字不一致words and figures differ UN
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时间已过account closed 7SH3k=x  
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时间已过effects not cleared O(2c_!d  
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停止付款payment stopped ='w 2"4  
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支票毁损cheque mutilated [7~AWZU3  
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汇款||寄钱to remit||to send money G4~@  
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寄票供取款||支票支付to send a cheque for payment _yR_u+
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寄款人a remitter lw}7kp4 2F  
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收款人a remittee 0A~UuH0.  
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国外汇票foreign Bill 3h>L0  
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国内汇票inland Bill u kZK*Y9P  
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跟单汇票documentary bill <fDT/  
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空头汇票accommodation bill 0L8fpGJ  
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原始汇票original bill Ai[@2AyU  
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改写||换新票据renewed bill NQ[X=a8N  
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即期汇票sight bill||bill on demand +y'2 h%>h[  
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…days after date||…days after date…日后付款 D]*|Zmr+}  
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…months after date||…months after date…月后付款 ||wi4TP  
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见票后…日付款…days after sight||…days sight zT6nC5E  
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见票后…月付款…months after sight||…months sight D
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同组票据set of bills Udtz zka  
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单张汇票sola of exchange||sole of exchange ] j
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远期汇票usance bill||bill at usance P)f8lU^z  
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长期汇票long bill &}P#<"Fo8Q  
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短期汇票short bill ~!5Qb{^  
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逾期汇票overdue bill e>e${\=,  
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宽限日期days of grace zw+wq+2"  
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电汇telegraphic transfer （T.T） W =Bw*o-  
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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） \rUKP""m  
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押汇负责书||押汇保证书letter of hypothecation ETU-6qFtO  
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副保||抵押品||付属担保物collateral security &53,8r  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance s Y1@~v  
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单张承兑general acceptance H"w;~;h  
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有条件承兑qualified acceptance s92ol0`  
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附条件认付conditional acceptance aizws[C  
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部分认付partial acceptance   4Lk<5Ho