[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-<+Pjc  
会计报表statement of account -50|r;a  
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往来帐目account current 8$1<N  
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现在往来帐||存款额current accout @hk~8y]rz  
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销货帐account sales (i
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共同计算帐项joint account >XBLm`a  
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未决帐项outstanding account (R{WJjj  
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贷方帐项credit account||creditor account p9 %7h.  
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借方帐项debit account||debtor account G>"w$Us  
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应付帐||应付未付帐account payable PC/ Oo~Gx  
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应收帐||应收未收帐account receivable S -GcH  
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新交易||新帐new account YhRES]^  
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未决帐||老帐old account hvkLcpE  
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现金帐cash account 2eK!<Gj  
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流水帐running account &]iiBp#2  
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暂记帐||未定帐suspense account BagO0#  
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过期帐||延滞帐overdue account||pastdue account rO
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杂项帐户sundry account -{n2^vvF  
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详细帐单||明细表detail account `lygJI?H+{  
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呆帐bad account :sDE 'o  
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会计项目title of account _$g6Mj]1z  
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会计薄||帐薄account-book 2^RWGCEv  
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营业报告书||损益计算表account of budiness||business report J'{69<`Dl  
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借贷细帐||交验帐account rendered 3h N?l :/b  
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明细帐account stated i;Y3pF0%P  
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与…银行开立一户头to open an account with f+3ico]f@  
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与…银行建立交易to keep account with F s+ CY  
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继续记帐to keep account f[r?J/;P9  
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与…有交易to have an account with "&9L  
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作成会计帐||有往来帐项to make out an account with \Dn47V{7-  
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清算||清理债务to make up an account EuH[G_5e0  
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清洁帐目||与…停止交易to close ones account with FR57F(31  
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结帐to close an account p*LG Y+  
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清理未付款to ask an account||to demand an account }^b7x;O|  
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结清差额to balance the account with M'(4{4rC  
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清算to settle an account||to liquidate an account||to square an account [<0\v<{`L  
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审查帐目||监查帐目to audit an account 'gD,HX  
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检查帐目to examine an account __mnz``/Y  
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转入A的帐户to charge the amount to As account M9PzA'}4W6  
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以计帐方式付款to pay on account 0b3z(x!O  
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代理某人||为某人on ones account||on account of one RJ63"F $  
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为自己计算||独立帐目on ones own account o$XJSz|6  
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由某人收益并负风险on ones account and risk||for ones account and risk '#*5jn]CqB  
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由某人负担for ones account||for account of one 0*4h}t9j  
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按某人指示||列入某人帐户by order and for account of one ? CabVj-r  
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列入5月份帐目for May account DtRu&>o_6D  
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编入某中帐项下to pass to the account of||to place to the account of "4Bk  
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寄出清算书to send in an account||to send in render an account p2)563#RS
 
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支票薄cheque book 7w A.:$  
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支票陈票人cheque drawer AzlZe\V?)~  
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持票人cheque holder dPx{9Y<FzU  
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不记名支票cheque to bearer||bearer cheque tpQ?E<O  
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记名支票||认人支票cheque to order L2$`S'UW  
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到期支票antedated cheque =IC cN|  
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未到期支票postdated cheque >dU.ic?19  
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保付支票certified cheque &'
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未获兑现支票，退票returned cheque gfU@`A_N"  
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横线支票crossed cheque Xpp%j  
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普通横线general crossing o / i W%  
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特别横线special crossing }u9wD08x  
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空白支票blank cheque J\fu6Ti  
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失效支票，过期支票stale cheque '|~L9t  
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普通支票open cheque *<rBV`AP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lQ!)0F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8*\PWl  
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支票换现金||兑现to cash a cheque blHJhB&8  
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清理票款to clear a cheque \&Bvh4Q  
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保证兑现to certify a cheque @5Zg![G  
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填写支票数额to fill up a cheque 10`]&v]T  
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支票上划线to cross a cheque 6B .x=  
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开发支票to make out a cheque 8e{S(FZ7Ed  
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签发支票，开立支票to draw a cheque||to issue a cheque c^a Dr  
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透支支票to overdraw a cheque 1NI%J B  
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背书支票to endorse a cheque b?Zt3#  
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请付票款||清付票款to pay a cheque||to honour a cheque ?^l{t4  
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支票退票to dishonour a cheque 07FS|>DM'Z  
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拒付支票to refuse a cheque Q (gc(bJV  
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拒付支票to stop payment of a cheque \f6@B:?y  
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提示要求付款to present for payment ja1W I  
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见票即付持票人payable to bearer FK~FC:K  
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支付指定人payable to order "B9aJo  
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已过期||无效out of date||stale :p6.v>s8  
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请给出票人R/D||refer to drawer mxxuD"5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }%m:^*@$9  
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文字与数字不一致words and figures differ v\;hI5WY  
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支票  <m7T`5+  
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时间已过account closed GNI
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时间已过effects not cleared Ba]J3Yp,z  
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停止付款payment stopped lN<,<'&^.  
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支票毁损cheque mutilated S<+/Ep 2  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment l_Ffbs_6t  
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寄款人a remitter m)]A$*`<  
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收款人a remittee ;g0p`wV  
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国外汇票foreign Bill !E0zj9 [ R  
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国内汇票inland Bill 6"d^4L?  
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跟单汇票documentary bill -\.'WZo`  
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空头汇票accommodation bill YEEgDw]BQ  
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原始汇票original bill .Q,IOCHk  
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改写||换新票据renewed bill Al^n&Aa+\  
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即期汇票sight bill||bill on demand q<YteuZJ,  
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…days after date||…days after date…日后付款 }),tk?\  
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…months after date||…months after date…月后付款 @quNVx(y  
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见票后…日付款…days after sight||…days sight k,L,  
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见票后…月付款…months after sight||…months sight +Xi#y}%  
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同组票据set of bills $XFiH~GI  
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单张汇票sola of exchange||sole of exchange ta>:iQa  
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远期汇票usance bill||bill at usance p
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长期汇票long bill Y{X79Rd   
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短期汇票short bill iH& Izv  
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逾期汇票overdue bill ;z;O}<8s  
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宽限日期days of grace VnUWUIVJ  
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电汇telegraphic transfer （T.T） xzg81sV7  
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邮汇postal order||postal note （Am.）||post office order||money order MXY[t  
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本票promissory note （P/N） K &m`1f  
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押汇负责书||押汇保证书letter of hypothecation x J>U_Gd  
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副保||抵押品||付属担保物collateral security ec/1Z8}p  
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担保书trust receipt||letter of indemnity e&zZr]vs]l  
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承兑||认付acceptance W'x/Kg,w-  
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单张承兑general acceptance !E<y:$eH:  
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有条件承兑qualified acceptance LIYj__4=|  
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附条件认付conditional acceptance Tg|0!0qD]F  
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部分认付partial acceptance   33dHTV