[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。   L(tA~Z"k  
会计报表statement of account -!E))|A  
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往来帐目account current W@NM~+)e  
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现在往来帐||存款额current accout ?haN ;n6'  
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销货帐account sales !6_lD0  
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共同计算帐项joint account jg8j>"Vj>  
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未决帐项outstanding account BXgAohg!  
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贷方帐项credit account||creditor account td^2gjr^5  
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借方帐项debit account||debtor account +pU\;x  
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应付帐||应付未付帐account payable %FnaS u  
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应收帐||应收未收帐account receivable V6l*!R  
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新交易||新帐new account l!f/0Rx5  
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未决帐||老帐old account =T5vu~[J/e  
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现金帐cash account ,]@ K6  
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流水帐running account REnd# V2x  
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暂记帐||未定帐suspense account v{Cts3?Br  
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过期帐||延滞帐overdue account||pastdue account P_+S;(QQ~d  
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杂项帐户sundry account !*\)7D  
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详细帐单||明细表detail account .58>KBj(  
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呆帐bad account DUf=\p6`f  
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会计项目title of account 1 GUF,A+_O  
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会计薄||帐薄account-book uy\<t  
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营业报告书||损益计算表account of budiness||business report XOzPi*V**  
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借贷细帐||交验帐account rendered h!56?4,%Y  
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明细帐account stated {Eb R =  
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与…银行开立一户头to open an account with '1;Q'-/J  
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与…银行建立交易to keep account with a*hOT_;#  
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继续记帐to keep account o!L1Qrh  
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与…有交易to have an account with *#e%3N05_  
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作成会计帐||有往来帐项to make out an account with @/H1}pM~  
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清算||清理债务to make up an account 0!veLXeK!  
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清洁帐目||与…停止交易to close ones account with F6h3M~uR  
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结帐to close an account 6kGIO$xJ)  
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清理未付款to ask an account||to demand an account ^ $Q',  
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结清差额to balance the account with rJ
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清算to settle an account||to liquidate an account||to square an account 2/=CrK  
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审查帐目||监查帐目to audit an account ,,mkB6;  
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检查帐目to examine an account GBtBmV/`  
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转入A的帐户to charge the amount to As account Y oNg
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以计帐方式付款to pay on account 4pV.R5:  
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代理某人||为某人on ones account||on account of one =+~e44!~D  
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为自己计算||独立帐目on ones own account 9H2^4D8  
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由某人收益并负风险on ones account and risk||for ones account and risk !1C3{  
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由某人负担for ones account||for account of one =DvFY]9{  
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按某人指示||列入某人帐户by order and for account of one n*CH,fih:  
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列入5月份帐目for May account uaNJTob  
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编入某中帐项下to pass to the account of||to place to the account of 7S7gU\qOj  
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寄出清算书to send in an account||to send in render an account .UakO,"z  
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支票薄cheque book dD1`[%  
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支票陈票人cheque drawer xM9EO(u  
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持票人cheque holder VE& ?Zd~  
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不记名支票cheque to bearer||bearer cheque eQx9Vn
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记名支票||认人支票cheque to order Z=sy~6m+v  
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到期支票antedated cheque !.zUY6  
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未到期支票postdated cheque gAhC NOp  
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保付支票certified cheque 3%/]y=rA  
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未获兑现支票，退票returned cheque KwN o/x| v  
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横线支票crossed cheque n&iWYECz  
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普通横线general crossing 9
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特别横线special crossing X"(!\{ySI;  
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空白支票blank cheque y%|nE((  
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失效支票，过期支票stale cheque :@wO' o  
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普通支票open cheque i6kW"5t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m`g%\o^6i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ::dLOf8o  
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支票换现金||兑现to cash a cheque UY5ia4_D  
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清理票款to clear a cheque bS &'oWy*B  
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保证兑现to certify a cheque 8!TbJVR  
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填写支票数额to fill up a cheque 394u']M  
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支票上划线to cross a cheque E,xCfS)  
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开发支票to make out a cheque 7_S+/2}U*  
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签发支票，开立支票to draw a cheque||to issue a cheque C]WVH\Pp  
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透支支票to overdraw a cheque u7^Z7
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背书支票to endorse a cheque h"l{cDk  
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请付票款||清付票款to pay a cheque||to honour a cheque ,<R/x
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支票退票to dishonour a cheque &m'O :ZS2  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque 5G(y  
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提示要求付款to present for payment q<oA%yR  
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见票即付持票人payable to bearer r\@"({q}_-  
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支付指定人payable to order ,m3AVHa*G  
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已过期||无效out of date||stale F:hJ^:BP  
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请给出票人R/D||refer to drawer ?Z1pPd@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uB l&|yvxB  
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文字与数字不一致words and figures differ ;1(OC-2>d  
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时间已过account closed BOt\"N  
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时间已过effects not cleared {W `/KU?u  
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停止付款payment stopped !my5-f>{(  
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支票毁损cheque mutilated jg%D G2  
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汇款||寄钱to remit||to send money .3ic%u;|D  
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寄票供取款||支票支付to send a cheque for payment YI\^hP#  
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寄款人a remitter aP"i_!\.aa  
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收款人a remittee }bB_[+YV`{  
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国外汇票foreign Bill xX|-5cM;  
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国内汇票inland Bill ;dPLi4=o  
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跟单汇票documentary bill -2Ub'*qK  

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空头汇票accommodation bill  gZvl D  
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原始汇票original bill 1; H(   
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改写||换新票据renewed bill o3uv"# C  
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即期汇票sight bill||bill on demand 8-+IcyUza  
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…days after date||…days after date…日后付款 Nf3Kz#!B  
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…months after date||…months after date…月后付款 M%6{A+(  
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见票后…日付款…days after sight||…days sight O":x$>'t  
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见票后…月付款…months after sight||…months sight *^QfTKN  
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同组票据set of bills KuFDkT!  
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单张汇票sola of exchange||sole of exchange w~1K93/p!  
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远期汇票usance bill||bill at usance 9jJ&QACn  
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长期汇票long bill k>2 xm  
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短期汇票short bill O/0m|~`iY  
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逾期汇票overdue bill 54tpR6%3p  
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宽限日期days of grace +&Sf$t 1  
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电汇telegraphic transfer （T.T） Z]"ktb;+[  
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邮汇postal order||postal note （Am.）||post office order||money order 6g( 2O[n.  
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本票promissory note （P/N） |=,V,*"  
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押汇负责书||押汇保证书letter of hypothecation QvjsI;CQ-  
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副保||抵押品||付属担保物collateral security :] {+
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担保书trust receipt||letter of indemnity (fb&5=Wzw  
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承兑||认付acceptance cm]8m_!  
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单张承兑general acceptance .6f %"E,  
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有条件承兑qualified acceptance :C_\ .p
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附条件认付conditional acceptance uZ\ >  
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部分认付partial acceptance   TZ?va@2