[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。   ~c'R7E&Bfa  
会计报表statement of account z1LY |8$G  
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往来帐目account current {ud^+I&  
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现在往来帐||存款额current accout hJ0m;j&4y  
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销货帐account sales } bEu+bZ  
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共同计算帐项joint account
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未决帐项outstanding account !d=Q@oy5  
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贷方帐项credit account||creditor account s`"ALn8m  
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借方帐项debit account||debtor account 9{5 c}bX  
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应付帐||应付未付帐account payable od~`q4p1(-  

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应收帐||应收未收帐account receivable  \l8$1p  
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新交易||新帐new account wq"AWyu  
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未决帐||老帐old account g_w4}!|  
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现金帐cash account 5PlTf?Ao  
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流水帐running account |_;Vb  
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暂记帐||未定帐suspense account  ]=g|e  
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过期帐||延滞帐overdue account||pastdue account {G%!M+n<  
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杂项帐户sundry account Az2$\  
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详细帐单||明细表detail account b\w88=|  
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呆帐bad account HYPFe|t/  
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会计项目title of account %d9UWQ  
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会计薄||帐薄account-book p\8
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营业报告书||损益计算表account of budiness||business report fwRlqfi  
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借贷细帐||交验帐account rendered v-)e
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明细帐account stated Prhq ~oI4  
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与…银行开立一户头to open an account with &bj :,$@  
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与…银行建立交易to keep account with MZw%s(lv  
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继续记帐to keep account =pcj{B{qa  
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与…有交易to have an account with &F'v_9  
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作成会计帐||有往来帐项to make out an account with ;*W]]4 fy  
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清算||清理债务to make up an account f/;\/Q[Z7  
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清洁帐目||与…停止交易to close ones account with cfeX(0  
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结帐to close an account HqXo;`Yy}  
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清理未付款to ask an account||to demand an account )i_FU~ LRq  
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结清差额to balance the account with Q"hI!PO+  
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清算to settle an account||to liquidate an account||to square an account -/gS s<"  
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审查帐目||监查帐目to audit an account #dpt=  
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检查帐目to examine an account D} .t  
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转入A的帐户to charge the amount to As account r0X2cc  
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以计帐方式付款to pay on account I }/Oi]jA6  
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代理某人||为某人on ones account||on account of one /B!m|)h5~  
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为自己计算||独立帐目on ones own account 0&.lS
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由某人收益并负风险on ones account and risk||for ones account and risk gPwp [  
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由某人负担for ones account||for account of one iCK$ o_`?  
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按某人指示||列入某人帐户by order and for account of one <kSaSW  
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列入5月份帐目for May account {@#L'i|  
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编入某中帐项下to pass to the account of||to place to the account of *_QHtZG  
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寄出清算书to send in an account||to send in render an account 668bJ.M\O  
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支票薄cheque book N1!5J
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支票陈票人cheque drawer `fkrik  
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持票人cheque holder B%@!\D#  
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不记名支票cheque to bearer||bearer cheque 'Xl>,\'6  
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记名支票||认人支票cheque to order N`Xnoehu  
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到期支票antedated cheque b<(UmRxx3  
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未到期支票postdated cheque 1ysLZ;K  
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保付支票certified cheque '(pdk  
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未获兑现支票，退票returned cheque Kc[u} .U  
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横线支票crossed cheque wwcwYPeg  
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普通横线general crossing 
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特别横线special crossing WUWb5xA  
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空白支票blank cheque x\bRj>%(  
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失效支票，过期支票stale cheque ({_:^$E\  
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普通支票open cheque 8X ?GY8W:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K]pKe"M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ptWG@"j/b  
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支票换现金||兑现to cash a cheque *L4]\wf  
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清理票款to clear a cheque lq\'  
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保证兑现to certify a cheque S1az3VJI\  
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填写支票数额to fill up a cheque wKi}@|0[
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支票上划线to cross a cheque iFwyh`Bcg  
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开发支票to make out a cheque ||'i\X|[  
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签发支票，开立支票to draw a cheque||to issue a cheque @`IXu$Wm(  
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透支支票to overdraw a cheque z@Z_] h  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque >/!7i3Ow-  
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支票退票to dishonour a cheque o273|*  
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拒付支票to refuse a cheque [):{5hMA  
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拒付支票to stop payment of a cheque lgkl? 0!  
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提示要求付款to present for payment yCF"Z/.  
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见票即付持票人payable to bearer E^Q@9C<!d  
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支付指定人payable to order ?1GY%-  
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已过期||无效out of date||stale pP|,7c5  
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请给出票人R/D||refer to drawer !GlnQ`T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;j>*;Q`  
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文字与数字不一致words and figures differ *)MX%`Z}  
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支票 IZv~[vi_  
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时间已过account closed +68+PhHF  
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时间已过effects not cleared 'I&|1I^  
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停止付款payment stopped D+f'*|  
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支票毁损cheque mutilated Q(l
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汇款||寄钱to remit||to send money w|=gSC-o  
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寄票供取款||支票支付to send a cheque for payment R4V \B  
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寄款人a remitter 'V&2X
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收款人a remittee 5^>n5u/  
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国外汇票foreign Bill X:_<Y_JT  
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国内汇票inland Bill en>9E.?N  
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跟单汇票documentary bill rR]-
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空头汇票accommodation bill GQx9u^>  
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原始汇票original bill .B>B`q;B
 
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改写||换新票据renewed bill OC_M4
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即期汇票sight bill||bill on demand I]X  
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…days after date||…days after date…日后付款 <qhBc:kc  
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…months after date||…months after date…月后付款 Pr+~Kif  
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见票后…日付款…days after sight||…days sight &aPl`"j  
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见票后…月付款…months after sight||…months sight  i-W  
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同组票据set of bills e"Rm_t  
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单张汇票sola of exchange||sole of exchange Y-p<qL|_  
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远期汇票usance bill||bill at usance )ofm_R'q*  
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长期汇票long bill 9`"DFFSMS  
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短期汇票short bill :gI.l1  
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逾期汇票overdue bill `cr(wdvI  
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宽限日期days of grace jm3G?Vnq  
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电汇telegraphic transfer （T.T） PlCc8Zy  
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邮汇postal order||postal note （Am.）||post office order||money order ;(6P6@
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本票promissory note （P/N） ~ 3T,&?r  
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押汇负责书||押汇保证书letter of hypothecation )`HA::  
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副保||抵押品||付属担保物collateral security xxa} YIe8  
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担保书trust receipt||letter of indemnity c3xl9S,5  
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承兑||认付acceptance z?ucIsbR  
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单张承兑general acceptance w+AuMc  
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有条件承兑qualified acceptance ?m"|QS!!K  
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附条件认付conditional acceptance <GIwRVCU  
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部分认付partial acceptance   NHaMo*xQ