[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。   l[q%1-N  
会计报表statement of account Zom7y I  
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往来帐目account current OyG$ ]C  
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现在往来帐||存款额current accout /v1Rn*VF!  
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销货帐account sales iraO/KhD*3  
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共同计算帐项joint account pO n>
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未决帐项outstanding account XTHy CK  
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贷方帐项credit account||creditor account "mnWqRpX  
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借方帐项debit account||debtor account a r#p7N  
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应付帐||应付未付帐account payable @'DfNka  
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应收帐||应收未收帐account receivable \d0R&vFHQ  
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新交易||新帐new account v?)-KtX|  
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未决帐||老帐old account ;f7(d\=y  
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现金帐cash account d*=P8QwL|  
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流水帐running account I)AV  
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暂记帐||未定帐suspense account #J]u3*Tn|  
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过期帐||延滞帐overdue account||pastdue account 1Fn+nDnO6  
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杂项帐户sundry account &}S
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详细帐单||明细表detail account  4G&E?  
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呆帐bad account t5#IiPp  
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会计项目title of account JS r&
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会计薄||帐薄account-book }s=D,_}m  
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营业报告书||损益计算表account of budiness||business report  k'X v*U  
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借贷细帐||交验帐account rendered

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明细帐account stated AzVON#rj  
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与…银行开立一户头to open an account with <Yu}7klJE  
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与…银行建立交易to keep account with .t''(0_kC  
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继续记帐to keep account Mib(J+Il  
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与…有交易to have an account with a}
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作成会计帐||有往来帐项to make out an account with bB@1tp0+  
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清算||清理债务to make up an account I}Uj"m`>  
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清洁帐目||与…停止交易to close ones account with |uId:^{  
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结帐to close an account T%Xl(.Ft  
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清理未付款to ask an account||to demand an account i1$ $86  
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结清差额to balance the account with OjTb2[Q  
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清算to settle an account||to liquidate an account||to square an account +U{8Mj  
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审查帐目||监查帐目to audit an account =i[_C>U  
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检查帐目to examine an account w%F~4|F  
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转入A的帐户to charge the amount to As account koDIxj'%X  
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以计帐方式付款to pay on account 6BK-(>c(6  
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代理某人||为某人on ones account||on account of one Ug(;\*yg  
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为自己计算||独立帐目on ones own account Ok63
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由某人收益并负风险on ones account and risk||for ones account and risk V$w
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由某人负担for ones account||for account of one E%Tpby}^'  
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按某人指示||列入某人帐户by order and for account of one WXq=FZ-  
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列入5月份帐目for May account  9t$#!2z  
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编入某中帐项下to pass to the account of||to place to the account of @FNaCmBX  
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寄出清算书to send in an account||to send in render an account }xx"  
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支票薄cheque book T6ihEb$C  
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支票陈票人cheque drawer ;OMR5KAz  
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持票人cheque holder aRV.;S  
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不记名支票cheque to bearer||bearer cheque FG:t2ea  
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记名支票||认人支票cheque to order =vs]Kmm  
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到期支票antedated cheque drQI@sPp  
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未到期支票postdated cheque Et! 6i7`]  
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保付支票certified cheque } *jmWP  
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未获兑现支票，退票returned cheque :w<Ga8\tZ  
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横线支票crossed cheque Js<DVe,  
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普通横线general crossing z5J$".O`  
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特别横线special crossing X7rsO^}W  
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空白支票blank cheque 7 Bym?   
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失效支票，过期支票stale cheque ,1B`Ve  
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普通支票open cheque =gB8(1g8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &3OV|ly]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  {DapXx  
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支票换现金||兑现to cash a cheque c#f@v45  
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清理票款to clear a cheque &smZ;yb|'h  
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保证兑现to certify a cheque $AizKiV  
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填写支票数额to fill up a cheque D"2bgw  
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支票上划线to cross a cheque G+2 ,x0(  
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开发支票to make out a cheque MxH |y
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签发支票，开立支票to draw a cheque||to issue a cheque _Ie
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透支支票to overdraw a cheque %WC^aKfY  
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背书支票to endorse a cheque -:kIIK   
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请付票款||清付票款to pay a cheque||to honour a cheque 'F#dv[N  
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支票退票to dishonour a cheque )Ay90Wt  
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拒付支票to refuse a cheque dWY{x47  
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拒付支票to stop payment of a cheque ?;H}5>^8P  
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提示要求付款to present for payment  /[D_9  
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见票即付持票人payable to bearer N'-[>w7vK2  
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支付指定人payable to order x}nBUq:  
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已过期||无效out of date||stale D
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请给出票人R/D||refer to drawer <9piKtb|L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w/(c}%v}=  
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文字与数字不一致words and figures differ CoNaGb  
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支票 <n06(9BF  
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时间已过account closed Su"Z3gm5Kw  
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时间已过effects not cleared Ec}%!p_$  
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停止付款payment stopped Xi) ;dcNJ  
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支票毁损cheque mutilated `dG;SM$T,  
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汇款||寄钱to remit||to send money 7=^}{  
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寄票供取款||支票支付to send a cheque for payment &BrFcXF  
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寄款人a remitter zpT^:Ag  
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收款人a remittee XV]xym ~  
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国外汇票foreign Bill bRy(`  
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国内汇票inland Bill te-xhJ&K  
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跟单汇票documentary bill n4S `k%CI  
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空头汇票accommodation bill 2} pZy
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原始汇票original bill c.Hw K\IU  

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改写||换新票据renewed bill =bC'>qw}  
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即期汇票sight bill||bill on demand Hq::F
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…days after date||…days after date…日后付款 Z3{1`"\<K  
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…months after date||…months after date…月后付款 K*T^w3=  
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见票后…日付款…days after sight||…days sight T,9q~*"  
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见票后…月付款…months after sight||…months sight &mVClq  
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同组票据set of bills W..*!UGl  
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单张汇票sola of exchange||sole of exchange ,M{G X  
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远期汇票usance bill||bill at usance lH=|Qu  
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长期汇票long bill vq(#I
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短期汇票short bill J1I,;WGf  
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逾期汇票overdue bill P#V!hfM  
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宽限日期days of grace _*e_?]G-  
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电汇telegraphic transfer （T.T） [k%hl`}  
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邮汇postal order||postal note （Am.）||post office order||money order lj}3TbM  
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本票promissory note （P/N） ZAfuW^r  
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押汇负责书||押汇保证书letter of hypothecation rwXpB<@l@  
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副保||抵押品||付属担保物collateral security EQlb:;j  
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担保书trust receipt||letter of indemnity ^OQP;5 #K  
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承兑||认付acceptance M^oL.'  
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单张承兑general acceptance ben-<3r  
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有条件承兑qualified acceptance 
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附条件认付conditional acceptance 9k71h`5  
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部分认付partial acceptance   KDE yVYO: