[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。   dT0z^SG  
会计报表statement of account oVj A$|  
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往来帐目account current y^Xxa'y  
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现在往来帐||存款额current accout SUQ}^gn]  
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销货帐account sales TlZlE^EE<  
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共同计算帐项joint account F@*r%[S/  
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未决帐项outstanding account ,;-cz-,  
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贷方帐项credit account||creditor account iF2IR{h  
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借方帐项debit account||debtor account  kc/H  
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应付帐||应付未付帐account payable O8}s*}]  
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应收帐||应收未收帐account receivable ;]ZHD$g  
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新交易||新帐new account Q0cf]  
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未决帐||老帐old account iO#xIl<  
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现金帐cash account =$`")3y3  
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流水帐running account FP cvkXQD  
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暂记帐||未定帐suspense account WxI]Fcb<  
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过期帐||延滞帐overdue account||pastdue account  _34YH5  
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杂项帐户sundry account l`G:@}P>G  
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详细帐单||明细表detail account (9QRg;   
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会计项目title of account Vc<n6  
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会计薄||帐薄account-book !KW)
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营业报告书||损益计算表account of budiness||business report %-1-J<<J q  
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借贷细帐||交验帐account rendered 'KrkCA  
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明细帐account stated
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与…银行开立一户头to open an account with LZ$! =vg4  
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与…银行建立交易to keep account with [X\2U4  
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继续记帐to keep account 3_:k12%p  
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与…有交易to have an account with 8=VX` X  
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作成会计帐||有往来帐项to make out an account with 4,8 =[  
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清算||清理债务to make up an account zc5_;!t  
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清洁帐目||与…停止交易to close ones account with B(U`Zd  
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结帐to close an account 2sH5<5G'  
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清理未付款to ask an account||to demand an account FB`HwE<  
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结清差额to balance the account with {I ,
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清算to settle an account||to liquidate an account||to square an account AseY.0  
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审查帐目||监查帐目to audit an account D.~t#a A  
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检查帐目to examine an account Q2o:wXvj  
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转入A的帐户to charge the amount to As account ,&$Y2+  
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以计帐方式付款to pay on account Wil+"[Ge  
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代理某人||为某人on ones account||on account of one ,3K?=e2  
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为自己计算||独立帐目on ones own account N78Ev7PN  
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由某人收益并负风险on ones account and risk||for ones account and risk Wd7*sa3T  
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由某人负担for ones account||for account of one q^s$4q   
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按某人指示||列入某人帐户by order and for account of one cG<?AR?wDT  
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列入5月份帐目for May account |G1U$p  
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编入某中帐项下to pass to the account of||to place to the account of w/&#UsEIr  
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寄出清算书to send in an account||to send in render an account uW]n3)7<I  
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支票薄cheque book h:|aQJG5  
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支票陈票人cheque drawer NTV0DkX  
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持票人cheque holder 4`i_ 4&TS  
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不记名支票cheque to bearer||bearer cheque yPL@uCzA@  
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记名支票||认人支票cheque to order x{=ty*E  
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到期支票antedated cheque wL:3RZB  
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未到期支票postdated cheque Pd>hd0!.%  
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保付支票certified cheque !fZxK CsQ  
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未获兑现支票，退票returned cheque Yk:\oM  
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横线支票crossed cheque P>:"\I[  
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普通横线general crossing wL~ dZ!,J  
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特别横线special crossing PX+$Us  
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空白支票blank cheque L[D}pL=  
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失效支票，过期支票stale cheque dKhDO`.s  
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普通支票open cheque {l![{  
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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;k' j@:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S'lZ'H/  
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支票换现金||兑现to cash a cheque yS %J$o&
 
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清理票款to clear a cheque PohG y  
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保证兑现to certify a cheque kO+Y5z6=  
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填写支票数额to fill up a cheque K]1A,Q  
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支票上划线to cross a cheque c=0S]_  
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开发支票to make out a cheque R%=u<O  
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签发支票，开立支票to draw a cheque||to issue a cheque iimTr_TEt  
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透支支票to overdraw a cheque g 4G&  
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背书支票to endorse a cheque >4b:`L  
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请付票款||清付票款to pay a cheque||to honour a cheque z~\a]MB  
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支票退票to dishonour a cheque FrT. <3  
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拒付支票to refuse a cheque F OV%\=Hl  
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拒付支票to stop payment of a cheque o b;
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提示要求付款to present for payment VS` tj  
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见票即付持票人payable to bearer 'C[{cr.`  
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支付指定人payable to order _UP =zW  
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请给出票人R/D||refer to drawer k65V5lb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]F'o  
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文字与数字不一致words and figures differ ce56$L8[  
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停止付款payment stopped 8el\M/u{  
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支票毁损cheque mutilated ~fF_]UVq3  
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汇款||寄钱to remit||to send money kVRh/<s  
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寄票供取款||支票支付to send a cheque for payment sx^0*h-Qq  
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收款人a remittee ix+sT|>  
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国外汇票foreign Bill *Dhy a g  
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国内汇票inland Bill d:!A`sk7  
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跟单汇票documentary bill i_{b*o_an  
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空头汇票accommodation bill xT8pwTO  
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原始汇票original bill p0sq{d~  
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改写||换新票据renewed bill _Squ%z:D  
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即期汇票sight bill||bill on demand (N^tg8Z<  
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…days after date||…days after date…日后付款 4S1\5C9  
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…months after date||…months after date…月后付款 BI|YaZa+p  
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见票后…日付款…days after sight||…days sight 13aj fH  
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见票后…月付款…months after sight||…months sight 60z8U#upM  
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同组票据set of bills c-oIP~,  
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单张汇票sola of exchange||sole of exchange ?aWMU?S  
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远期汇票usance bill||bill at usance .K`EflN  
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长期汇票long bill &w%--!T  
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短期汇票short bill Fk#$@^c@  
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逾期汇票overdue bill de_%#k1:L  
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宽限日期days of grace 'h87A-\!F  
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电汇telegraphic transfer （T.T） H>]A|-rG#  

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邮汇postal order||postal note （Am.）||post office order||money order Tfp^h~&u  
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本票promissory note （P/N） .$ ]-::&  
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押汇负责书||押汇保证书letter of hypothecation kRqe&N e  
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副保||抵押品||付属担保物collateral security TPVB{ 107  
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担保书trust receipt||letter of indemnity uN4e n,  
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承兑||认付acceptance g'AxJ  
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单张承兑general acceptance ZeqsXz  
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有条件承兑qualified acceptance SuXeUiK.[  
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附条件认付conditional acceptance 55FRPNx-x  
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部分认付partial acceptance   )|/%]@` N