[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。  
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会计报表statement of account m9Pzy^g1  
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往来帐目account current ;^"#3_7T]  
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现在往来帐||存款额current accout 4WAs_~  
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销货帐account sales lQ{o[axT
 
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共同计算帐项joint account 'CfM'f3uu  
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未决帐项outstanding account !A|ayYBb\  
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贷方帐项credit account||creditor account l`b%imX  
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借方帐项debit account||debtor account >39\u&)  
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应付帐||应付未付帐account payable BXxl
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应收帐||应收未收帐account receivable h+ggrwg'  
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新交易||新帐new account ][[\!og  
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未决帐||老帐old account MVYf-'\^
  
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现金帐cash account ?c0@A*:o  
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流水帐running account +=JJ=F)  
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暂记帐||未定帐suspense account .0
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过期帐||延滞帐overdue account||pastdue account slRD /  
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杂项帐户sundry account _N2tf/C&=  
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详细帐单||明细表detail account A"W }l)+X  
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呆帐bad account & ~*qTojj  
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会计项目title of account du0]LiHV  
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会计薄||帐薄account-book ,U?W  
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营业报告书||损益计算表account of budiness||business report YnLwBJ2i  
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借贷细帐||交验帐account rendered 2B<0|EGtzw  
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明细帐account stated *k%3J9=-1  
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与…银行建立交易to keep account with Il&}4#:  
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继续记帐to keep account MaX:oG
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与…有交易to have an account with 5|^{t00T~  
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作成会计帐||有往来帐项to make out an account with ])YGeY(V0+  
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清算||清理债务to make up an account ^twJNm{99  
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清洁帐目||与…停止交易to close ones account with 1; "t8.*%e  
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结帐to close an account ZJ7<!?6  
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清理未付款to ask an account||to demand an account sivd@7r\Fa  
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结清差额to balance the account with V>2mzc  
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清算to settle an account||to liquidate an account||to square an account SB3=5"q  
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审查帐目||监查帐目to audit an account ZPISclSA+  
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检查帐目to examine an account JvZNr?_w%  
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转入A的帐户to charge the amount to As account T|c9Swur  
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以计帐方式付款to pay on account ]757oAXl  
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代理某人||为某人on ones account||on account of one o~*5FN}%+l  
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为自己计算||独立帐目on ones own account AV0C9a/td  
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由某人收益并负风险on ones account and risk||for ones account and risk =HF||p@  
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由某人负担for ones account||for account of one 4}~zVT0'~  
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按某人指示||列入某人帐户by order and for account of one t^=6czk  
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列入5月份帐目for May account r2EIhaGF;  
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编入某中帐项下to pass to the account of||to place to the account of WCbv5)uTUs  
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寄出清算书to send in an account||to send in render an account 5"IbmD>D  
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支票薄cheque book B}.G(-u?7  
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支票陈票人cheque drawer KfXE=v{t  
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持票人cheque holder 3f`+-&|M  
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不记名支票cheque to bearer||bearer cheque F<y5zqGy@  
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记名支票||认人支票cheque to order !s;+6Sy  
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到期支票antedated cheque T4`.rnzyRb  
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未到期支票postdated cheque :^DuB_  
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保付支票certified cheque bJD2c\qoc  
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未获兑现支票，退票returned cheque JVAJLq  
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横线支票crossed cheque X I\zEXO  
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特别横线special crossing >3 Q%Yn  
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空白支票blank cheque !o2lB^e8  
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失效支票，过期支票stale cheque ~/J:p5?L  
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普通支票open cheque LuS]D%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H d6g0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oJy]n9  
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支票换现金||兑现to cash a cheque bNR}Mk]?  
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清理票款to clear a cheque ]Kb  
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保证兑现to certify a cheque LbDhPG`u  
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填写支票数额to fill up a cheque L)JpMf0  
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支票上划线to cross a cheque dhpEBJ
  
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开发支票to make out a cheque w1EYX e  
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签发支票，开立支票to draw a cheque||to issue a cheque @yPa9Ug(V  
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透支支票to overdraw a cheque i /R8Gb  
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背书支票to endorse a cheque \[oU7r}?/V  
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请付票款||清付票款to pay a cheque||to honour a cheque :\x53-&hO4  
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支票退票to dishonour a cheque pXPwn(  
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拒付支票to refuse a cheque "*|plB  
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拒付支票to stop payment of a cheque !tBNA  
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提示要求付款to present for payment ~` v7  
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见票即付持票人payable to bearer gsd9QW  
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支付指定人payable to order =cE:,z;g  
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已过期||无效out of date||stale xnWCio>M  
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请给出票人R/D||refer to drawer ]uO8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [?VYxX@  
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文字与数字不一致words and figures differ "|w..%Wc  
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支票 ei '=%r8~  
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时间已过account closed jXq~ x"(  
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时间已过effects not cleared ;K38I}  
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停止付款payment stopped rks+\e}^Z  
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支票毁损cheque mutilated 0/P!rH9  
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汇款||寄钱to remit||to send money JG&`l{c9  
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寄票供取款||支票支付to send a cheque for payment Cd)e_&  
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寄款人a remitter G|FF  
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收款人a remittee )}L*8 LV  
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国外汇票foreign Bill "Q9S<O8)  
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国内汇票inland Bill }CZ,WJz=  
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跟单汇票documentary bill 8}h ^Frh  
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空头汇票accommodation bill L^rtypkJ  
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原始汇票original bill )a,-Hc:Vz  
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改写||换新票据renewed bill :/ns/~5xa:  
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即期汇票sight bill||bill on demand T_Q/KhLU  
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…days after date||…days after date…日后付款 G;615p1  
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…months after date||…months after date…月后付款 #/sKb2eQ  
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见票后…日付款…days after sight||…days sight &Th/Qv}[  
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见票后…月付款…months after sight||…months sight _6THyj$f  
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同组票据set of bills VY<v?Of i-  
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单张汇票sola of exchange||sole of exchange ZA>hN3fE'  
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远期汇票usance bill||bill at usance `kyr\+hp  
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长期汇票long bill 8~:qn@Z|E  
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短期汇票short bill T{]Tb=  
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逾期汇票overdue bill ^w^cYM ,  
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宽限日期days of grace E8jdQS|i
 
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电汇telegraphic transfer （T.T） y2\, L  
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邮汇postal order||postal note （Am.）||post office order||money order '68{dyFZL  
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本票promissory note （P/N） e.\d7_T+  
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押汇负责书||押汇保证书letter of hypothecation :b
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副保||抵押品||付属担保物collateral security ff-9NvW4v  
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担保书trust receipt||letter of indemnity kxWf1hIz0  
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承兑||认付acceptance n8A
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单张承兑general acceptance ^=pn!lK;^  
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有条件承兑qualified acceptance pUYa1=  
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附条件认付conditional acceptance 0kQAT#  
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部分认付partial acceptance   rQ;m|@