[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。   z ^e99dz  
会计报表statement of account \0}!qG![AA  
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往来帐目account current 0Dx,)C  
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现在往来帐||存款额current accout s& INcjC  
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销货帐account sales bn$('  
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共同计算帐项joint account @D?KS;#  
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未决帐项outstanding account 0_!')+  
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贷方帐项credit account||creditor account kIC$ai6.  
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借方帐项debit account||debtor account JJIlR{WY_  
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应付帐||应付未付帐account payable 11'^JmKA  
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应收帐||应收未收帐account receivable mJ_5Vt=  
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新交易||新帐new account }?\8%hK"a7  
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未决帐||老帐old account ;+Dq3NE  
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现金帐cash account {Vw\#/,  
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流水帐running account Lhts4D/V7  
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暂记帐||未定帐suspense account FI(iqSJ6  
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过期帐||延滞帐overdue account||pastdue account )bgaqca_{  
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杂项帐户sundry account
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详细帐单||明细表detail account sGp]jqX2,m  
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呆帐bad account uxOeD%Z>  
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会计项目title of account W7` fI*lc  
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会计薄||帐薄account-book $`&zIz  
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营业报告书||损益计算表account of budiness||business report P#l"`C /  
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借贷细帐||交验帐account rendered i}gsxq%  
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明细帐account stated _]t^F9l  
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与…银行开立一户头to open an account with Db K(Rh_ K  
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与…银行建立交易to keep account with P[%nD cB  
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继续记帐to keep account `{1~]?-&  
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与…有交易to have an account with n09P!],Xa  
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作成会计帐||有往来帐项to make out an account with >zo_}A!  
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清算||清理债务to make up an account w_P
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清洁帐目||与…停止交易to close ones account with V~sfR^FQ'  
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结帐to close an account !;Vqs/E  
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清理未付款to ask an account||to demand an account y&(pt!I  
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结清差额to balance the account with C@WdPjxj  
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清算to settle an account||to liquidate an account||to square an account @=6oB3tQA  
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审查帐目||监查帐目to audit an account iu.Jp92  
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检查帐目to examine an account k8b5~A,  
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转入A的帐户to charge the amount to As account aVZ/e^kk-  
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以计帐方式付款to pay on account =fJ
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代理某人||为某人on ones account||on account of one 1\J9QZX0  
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为自己计算||独立帐目on ones own account < cxe   
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由某人收益并负风险on ones account and risk||for ones account and risk |I;]fH,+  
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由某人负担for ones account||for account of one h; 6G~D  
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按某人指示||列入某人帐户by order and for account of one #pyFIUr=w  
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列入5月份帐目for May account J50n E~  
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编入某中帐项下to pass to the account of||to place to the account of _ ^'QHWP  
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寄出清算书to send in an account||to send in render an account UXh%DOq   
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支票薄cheque book ]^8CtgC  
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支票陈票人cheque drawer lI~8[[$xd  

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持票人cheque holder !pC`vZG"  
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不记名支票cheque to bearer||bearer cheque x$t2Y <_  
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记名支票||认人支票cheque to order T]/5aA4  
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到期支票antedated cheque e"*1l>g  
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未到期支票postdated cheque vxug>2  
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保付支票certified cheque n).*=YLN  
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未获兑现支票，退票returned cheque .C&kWM&j  
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横线支票crossed cheque fmJK+  
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普通横线general crossing ! 2knSS  
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特别横线special crossing Kv9FqrDj  
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空白支票blank cheque dG8mE&$g  
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失效支票，过期支票stale cheque WPrBK{B`o  
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普通支票open cheque <L11s%5-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2y|n!p T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ya5HAs  
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支票换现金||兑现to cash a cheque "KS"[i!3j  
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清理票款to clear a cheque c
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保证兑现to certify a cheque =hd0Ui>x  
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填写支票数额to fill up a cheque qT #=C'?  
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支票上划线to cross a cheque B2*>7 kc_s  
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开发支票to make out a cheque W8u&5#$I  
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签发支票，开立支票to draw a cheque||to issue a cheque KHx;r@{<  
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透支支票to overdraw a cheque zBwqIJfM  
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背书支票to endorse a cheque BFP@Yn~k  
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请付票款||清付票款to pay a cheque||to honour a cheque %C #Ps   
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支票退票to dishonour a cheque p,|)qr:M  
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拒付支票to refuse a cheque 7\$b%A  
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拒付支票to stop payment of a cheque } _];yw  
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提示要求付款to present for payment { R[V  
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见票即付持票人payable to bearer zVe,HKF/  
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支付指定人payable to order 4T"L#o1  
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已过期||无效out of date||stale EV* |\ te  
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请给出票人R/D||refer to drawer  ]SL+ZT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <&B]p  
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文字与数字不一致words and figures differ 1GLb^:~A  
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支票 LS#_K-  
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时间已过account closed {+kWK;1  
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时间已过effects not cleared -*?{/QmKb  
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停止付款payment stopped Dl}va  
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支票毁损cheque mutilated RT9%E/m  
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汇款||寄钱to remit||to send money BT5~MYBl  
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寄票供取款||支票支付to send a cheque for payment bGB5]%v,  
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寄款人a remitter 7{f{SIB  
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收款人a remittee >9Y0
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国外汇票foreign Bill 7I{rhA  
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国内汇票inland Bill {=E,.%8  
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跟单汇票documentary bill Be0v&Q_NK  
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空头汇票accommodation bill 6 Zv~c(   
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原始汇票original bill 6b=7{nLF  
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改写||换新票据renewed bill ]=0$-ImQ@x  
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即期汇票sight bill||bill on demand \EeK<)4:  
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…days after date||…days after date…日后付款 qu0dWgK
 
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…months after date||…months after date…月后付款 >W@3_{0  
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见票后…日付款…days after sight||…days sight U10:@Wzh  
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见票后…月付款…months after sight||…months sight N'RUtFqj  
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同组票据set of bills E,:E u<  
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单张汇票sola of exchange||sole of exchange !mRDzr7  
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远期汇票usance bill||bill at usance cu$i8$?t  
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长期汇票long bill 
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短期汇票short bill 2XGbqZj  
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逾期汇票overdue bill Qp]-4%^Vz  
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宽限日期days of grace `di/nv)  
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电汇telegraphic transfer （T.T） v&*}O  
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邮汇postal order||postal note （Am.）||post office order||money order 0ge^pO\Z  
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本票promissory note （P/N） [e+$jsPl  
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押汇负责书||押汇保证书letter of hypothecation D1VM_O  
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副保||抵押品||付属担保物collateral security ,"W.A  
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担保书trust receipt||letter of indemnity Ho:X. Z9A^  
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承兑||认付acceptance .xp|w^  
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单张承兑general acceptance "gP
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有条件承兑qualified acceptance Xqac$%[3  
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附条件认付conditional acceptance G$D6#/rR  
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部分认付partial acceptance   zjrr*iw