[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。   'v^shGI%Ht  
会计报表statement of account _VjaTw8iM  
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往来帐目account current cAGM|%  
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现在往来帐||存款额current accout f3n^Sw&Q(Q  
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销货帐account sales o<p4r}*AVJ  
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共同计算帐项joint account AxH`4=3<  
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未决帐项outstanding account Pzd!"Gl9  
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贷方帐项credit account||creditor account 5M9o(Z\AF  
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借方帐项debit account||debtor account 6< -Cpc  
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应付帐||应付未付帐account payable _*g
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应收帐||应收未收帐account receivable |7n%8JsY!"  
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新交易||新帐new account -qvMMit%7  
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未决帐||老帐old account @`nG&U  
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现金帐cash account .X(qs1  
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流水帐running account @].!}tz  
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暂记帐||未定帐suspense account U|.r -$|5P  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account s S3RK  
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详细帐单||明细表detail account ~Al3Dv9x  
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呆帐bad account v$JW7CKA  
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会计项目title of account w@6y.v1I{  
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会计薄||帐薄account-book }hm_Ws  
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营业报告书||损益计算表account of budiness||business report +R;LHRS%  
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借贷细帐||交验帐account rendered `)KGajB  
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明细帐account stated XN?my@_HpM  
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与…银行开立一户头to open an account with r~oUln<[  
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与…银行建立交易to keep account with t,0}}9%?  
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继续记帐to keep account %gSmOW2.c^  
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与…有交易to have an account with 0jxXUWO  
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作成会计帐||有往来帐项to make out an account with /|h+,]< >  
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清算||清理债务to make up an account x{So  
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清洁帐目||与…停止交易to close ones account with rxJl;!7G  
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结帐to close an account h. 4#C}> )  
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清理未付款to ask an account||to demand an account -y3[\zNe  
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结清差额to balance the account with ,Tx38  
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清算to settle an account||to liquidate an account||to square an account gOE?  
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审查帐目||监查帐目to audit an account .>_%12>  
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检查帐目to examine an account f= }!c*l"  
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转入A的帐户to charge the amount to As account B_8JwMJu3  
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以计帐方式付款to pay on account eE\T,u5:  
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代理某人||为某人on ones account||on account of one ExL7 ]3r  
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为自己计算||独立帐目on ones own account h*Mi/\  
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由某人收益并负风险on ones account and risk||for ones account and risk 2<AQ{ c  
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由某人负担for ones account||for account of one z$/s` |]  
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按某人指示||列入某人帐户by order and for account of one 2J 3y 1  
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列入5月份帐目for May account _tQM<~Y]u\  
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编入某中帐项下to pass to the account of||to place to the account of 0juP"v$C>  
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寄出清算书to send in an account||to send in render an account 5pff}Ru`  
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支票薄cheque book ,kFp%qNj  
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支票陈票人cheque drawer VY=YI}E  
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持票人cheque holder f]Rh<N$  
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不记名支票cheque to bearer||bearer cheque .lSoC`HE  
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记名支票||认人支票cheque to order , $cpm=1  
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到期支票antedated cheque dTwYDV}:  
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未到期支票postdated cheque bq}`jP~#  
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保付支票certified cheque CX]L'  
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未获兑现支票，退票returned cheque F&7^M0x\ O  
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横线支票crossed cheque }Am5b@g"$Y  
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普通横线general crossing xi)$t#K"  
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特别横线special crossing .OlPVMFt  
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空白支票blank cheque y#/P||PM  
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失效支票，过期支票stale cheque /^WOrMR  
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普通支票open cheque {"|la;*I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3XDuo|(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eZ 7Atuv  
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支票换现金||兑现to cash a cheque hd`jf97*  
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清理票款to clear a cheque ``>z8t[ks  
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保证兑现to certify a cheque Af}o/g  
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填写支票数额to fill up a cheque apnpy\in  
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支票上划线to cross a cheque tqjjn5!  
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开发支票to make out a cheque N:%Nq8I}:  
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签发支票，开立支票to draw a cheque||to issue a cheque Zqb*-1Qw"*  
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透支支票to overdraw a cheque mE&SAm5#d  
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背书支票to endorse a cheque sn]D7Ae  
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请付票款||清付票款to pay a cheque||to honour a cheque ZvK.X*~s  
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支票退票to dishonour a cheque nGur2}>n  
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拒付支票to refuse a cheque }9FWtXAU^1  
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拒付支票to stop payment of a cheque Q5_,`r`  

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提示要求付款to present for payment 7uOtdH+  
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见票即付持票人payable to bearer 'Zqt~5=5  
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支付指定人payable to order uLNOhgSUf  
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已过期||无效out of date||stale "hZ `^"0b  
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请给出票人R/D||refer to drawer q6x}\$mL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K9K.mGYc  
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文字与数字不一致words and figures differ [$fB]7 A  
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支票 ]{I>HA5[  
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时间已过account closed m
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时间已过effects not cleared ol`q7i .  
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停止付款payment stopped */vid(P77  
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支票毁损cheque mutilated ONc#d'-L  
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汇款||寄钱to remit||to send money U)3?&9H  
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寄票供取款||支票支付to send a cheque for payment <&4~Z! O  
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寄款人a remitter
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收款人a remittee jank<Q&w  
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国外汇票foreign Bill V7+/|P_  
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国内汇票inland Bill q"LT8nD\  
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跟单汇票documentary bill LC0-O1  
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空头汇票accommodation bill .; D'  
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原始汇票original bill  ww\2  
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改写||换新票据renewed bill Lf8{']3  
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即期汇票sight bill||bill on demand YJwffV}nd  
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…days after date||…days after date…日后付款 `1R[J4e  
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…months after date||…months after date…月后付款 JOki4N  
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见票后…日付款…days after sight||…days sight QRER[8]r$  
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见票后…月付款…months after sight||…months sight mpl^LF[  
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同组票据set of bills CWnRRZ}r  
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单张汇票sola of exchange||sole of exchange w)gMJX/0yw  
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远期汇票usance bill||bill at usance Uql7s:!,U  
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长期汇票long bill $H7T|`WI.,  
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短期汇票short bill pKk{Q0Rt
 
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逾期汇票overdue bill `Zz;[<*<  
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宽限日期days of grace $ ?YSAD1  
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电汇telegraphic transfer （T.T） &$_#{?dPt  
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邮汇postal order||postal note （Am.）||post office order||money order mRY~)<!4&  
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本票promissory note （P/N） 0'^zIL#.  
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押汇负责书||押汇保证书letter of hypothecation ZCCwx71
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副保||抵押品||付属担保物collateral security {K+]^M  
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担保书trust receipt||letter of indemnity iY4FOt7\  
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承兑||认付acceptance +"2IQme5  
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单张承兑general acceptance CZ_ (IT7  
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有条件承兑qualified acceptance >gTrui{,  
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附条件认付conditional acceptance YDr/Cw>J  
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部分认付partial acceptance   q!+m, !M