[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。   9PU9BYBG  
会计报表statement of account v7V.,^6+  
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往来帐目account current wR x5` @  
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现在往来帐||存款额current accout l$i^e|*  
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销货帐account sales D<.zdTo  
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共同计算帐项joint account -y@5% _-  
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未决帐项outstanding account ,%|$# g 0  
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贷方帐项credit account||creditor account H%K,2/Nj  
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借方帐项debit account||debtor account 208dr*6U  
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应付帐||应付未付帐account payable >=|;2*9v  
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应收帐||应收未收帐account receivable G(4*e! aZ0  
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新交易||新帐new account +O@v|}9"w3  
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未决帐||老帐old account oNgu-&  
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现金帐cash account 9$9Pv%F:j  
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流水帐running account yM3]<~m  
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暂记帐||未定帐suspense account Q~5!c#r  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account [*-DtbE k  
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详细帐单||明细表detail account N XwQvm;q  
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呆帐bad account G
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会计项目title of account ]-o0HY2  
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会计薄||帐薄account-book bK)gB!  
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营业报告书||损益计算表account of budiness||business report p;S<WJv k  
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借贷细帐||交验帐account rendered 2  {lo  
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明细帐account stated *"N756Cj  
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与…银行开立一户头to open an account with *o8DfZ  
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与…银行建立交易to keep account with m6P!#=a:l<  
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继续记帐to keep account su~_l[6  
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与…有交易to have an account with kRBPl99  
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作成会计帐||有往来帐项to make out an account with 0&1!9-(d  
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清算||清理债务to make up an account neGCMKtzlJ  
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清洁帐目||与…停止交易to close ones account with <~BheGmmy  
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结帐to close an account *)c,~R^  
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清理未付款to ask an account||to demand an account N@UO8'"9K&  
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结清差额to balance the account with 4'pg> ;*.  
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清算to settle an account||to liquidate an account||to square an account <!h&h  

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审查帐目||监查帐目to audit an account \*#9Ry^f  
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检查帐目to examine an account 4 a;8XAl  
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转入A的帐户to charge the amount to As account Xidt\08s  
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以计帐方式付款to pay on account q2}<n 'o+  
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代理某人||为某人on ones account||on account of one xq',pzN  
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为自己计算||独立帐目on ones own account zzfwI@4  
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由某人收益并负风险on ones account and risk||for ones account and risk 7>EjP&l  
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由某人负担for ones account||for account of one ?\:ysTVu  
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按某人指示||列入某人帐户by order and for account of one HUurDgRi]  
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列入5月份帐目for May account +`Bm  
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编入某中帐项下to pass to the account of||to place to the account of Ftj3` Mu  
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寄出清算书to send in an account||to send in render an account 0q"&AxNsP  
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支票薄cheque book M")v ph^  
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支票陈票人cheque drawer |SXMd'<3`Z  
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持票人cheque holder KcP86H52I  
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不记名支票cheque to bearer||bearer cheque vWI9ocl`W  
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记名支票||认人支票cheque to order \(jSkrrD  
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到期支票antedated cheque E N%cjvE  
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未到期支票postdated cheque 9f;\fe  
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保付支票certified cheque l,HMm|oU  
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未获兑现支票，退票returned cheque )(b]- )  
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横线支票crossed cheque ZffK];D  
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普通横线general crossing =9FY;9  
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特别横线special crossing Ki{&,:@  
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空白支票blank cheque HlgF%\@a+U  
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失效支票，过期支票stale cheque `] ;*k2  
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普通支票open cheque I0.{OJ-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L+7L0LbNU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v4=9T<[  
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支票换现金||兑现to cash a cheque 9lNO
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清理票款to clear a cheque lt`(R*B%  
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保证兑现to certify a cheque FM$XMD0=  
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填写支票数额to fill up a cheque 3&:Us|}  
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支票上划线to cross a cheque d,AEV_  
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开发支票to make out a cheque 89o&KF]  
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签发支票，开立支票to draw a cheque||to issue a cheque R?Zv  
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透支支票to overdraw a cheque kqy d3Si>  

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背书支票to endorse a cheque 4o?_G[  
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请付票款||清付票款to pay a cheque||to honour a cheque v6=pV
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支票退票to dishonour a cheque &iKy  
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拒付支票to refuse a cheque :jL>sGvBv  
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拒付支票to stop payment of a cheque fghw\\]3  
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提示要求付款to present for payment eka<mq|W  

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见票即付持票人payable to bearer PU8>.9x  
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支付指定人payable to order WSEw:pln  
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已过期||无效out of date||stale +G:CR,Z>+  
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请给出票人R/D||refer to drawer /EP Rg RX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *jQ?(Tf  
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文字与数字不一致words and figures differ jK^Q5iD  
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支票 B,S~Idr}  
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时间已过account closed <aQ <Wy=\  
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时间已过effects not cleared b(_f{R7PY  
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停止付款payment stopped <k?pnBI_  
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支票毁损cheque mutilated 9-+N;g!q  
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汇款||寄钱to remit||to send money j7BLMTF3v  
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寄票供取款||支票支付to send a cheque for payment B[3u,<opFU  
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寄款人a remitter A$M8w9  
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收款人a remittee uBK0+FLL@  
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国外汇票foreign Bill 7B<,nKd  
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国内汇票inland Bill w4fQ~rcUIc  
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跟单汇票documentary bill dF[|9%)  
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空头汇票accommodation bill {+m8^-T  
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原始汇票original bill ^mg:<_p  
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改写||换新票据renewed bill EDz;6Z*4N  
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即期汇票sight bill||bill on demand R7"7 Rx   
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…days after date||…days after date…日后付款 { "M2V+ep  
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…months after date||…months after date…月后付款 o5j6(`#;  
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见票后…日付款…days after sight||…days sight v)T# i
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见票后…月付款…months after sight||…months sight E}KGZSj  
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同组票据set of bills Z1jxu;O(  
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单张汇票sola of exchange||sole of exchange `kJ)E;v;3  
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远期汇票usance bill||bill at usance mZ2CGOR  
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长期汇票long bill ?)J/uU2w  
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短期汇票short bill ?IYu"UO<)|  
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逾期汇票overdue bill T 5Zh2Q@  
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宽限日期days of grace Cyd/HTNh<  
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电汇telegraphic transfer （T.T） 4P[MkMoC  
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邮汇postal order||postal note （Am.）||post office order||money order VS/M@y_./  
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本票promissory note （P/N） ttUK~%wSx  
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押汇负责书||押汇保证书letter of hypothecation 2PYnzAsl  
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副保||抵押品||付属担保物collateral security UP^8Yhdo  
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担保书trust receipt||letter of indemnity z^U+
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承兑||认付acceptance =}#yi<Lt  
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单张承兑general acceptance #zTy7 ZS,0  
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有条件承兑qualified acceptance ?{qUn8f2  
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附条件认付conditional acceptance a2B71RT~  
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部分认付partial acceptance   E xhih^[_