[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。    O3bo3Cm$  
会计报表statement of account V2W)%c'  
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往来帐目account current 9fp1*d  
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现在往来帐||存款额current accout i(Cd#1<  
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销货帐account sales *,.WI
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共同计算帐项joint account hF"yxucj$  
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未决帐项outstanding account v}XMFC !  
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贷方帐项credit account||creditor account J+r\EN^9  
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借方帐项debit account||debtor account "q5Tw+KCfu  
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应付帐||应付未付帐account payable n@<+D`[.V  
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应收帐||应收未收帐account receivable >0z(+}]3z  
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新交易||新帐new account #q'J`BC  
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未决帐||老帐old account 8R<2I1xn2  
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现金帐cash account MA1.I4dm  
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流水帐running account N]f"+  
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暂记帐||未定帐suspense account ;LSdY}*%0  
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过期帐||延滞帐overdue account||pastdue account Nr 5h%<`I  
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杂项帐户sundry account O]&DDzo  
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详细帐单||明细表detail account +72[*_ <  
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呆帐bad account 67<Ym0+ =  
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会计项目title of account IjJO;  
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会计薄||帐薄account-book t0t" =(d  
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营业报告书||损益计算表account of budiness||business report E2J.t`H  
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借贷细帐||交验帐account rendered 'Bul_D4B  
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明细帐account stated NJ" d`  
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与…银行开立一户头to open an account with II(7U3  
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与…银行建立交易to keep account with '#JC 6#X   
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继续记帐to keep account eRV4XB:  
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与…有交易to have an account with ++b1VBP  
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作成会计帐||有往来帐项to make out an account with CVo2?ZQ  
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清算||清理债务to make up an account kl(id8 r  
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清洁帐目||与…停止交易to close ones account with TV^m1uC  
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结帐to close an account WX2:c,%:  
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清理未付款to ask an account||to demand an account f8Z[prfP  
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结清差额to balance the account with ~3,>TV  
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清算to settle an account||to liquidate an account||to square an account u1@&o9  
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审查帐目||监查帐目to audit an account n2e#rn  
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检查帐目to examine an account %3"xn!'vf  
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转入A的帐户to charge the amount to As account '>8IOC  
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以计帐方式付款to pay on account 1R}rL#h;=  
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代理某人||为某人on ones account||on account of one 9FGe(t<  
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为自己计算||独立帐目on ones own account "L?h
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由某人收益并负风险on ones account and risk||for ones account and risk >g {w,  
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由某人负担for ones account||for account of one x6h';W_ 8  
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按某人指示||列入某人帐户by order and for account of one jyLE  
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列入5月份帐目for May account ApT
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编入某中帐项下to pass to the account of||to place to the account of `rWT^E@p5m  
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寄出清算书to send in an account||to send in render an account I`% ]1{  
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支票薄cheque book spX*e1  
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支票陈票人cheque drawer EF8~rKO3  
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持票人cheque holder PLV-De  
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不记名支票cheque to bearer||bearer cheque ='[J.  
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记名支票||认人支票cheque to order >V,i7v*?  
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到期支票antedated cheque o-}q|tD$<  
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未到期支票postdated cheque \F;  S  
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保付支票certified cheque Cqra\  
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未获兑现支票，退票returned cheque -Uo"!o>x|  
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横线支票crossed cheque .wPu #*  
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普通横线general crossing 9x]yu6  
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特别横线special crossing uJ:SN;  
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空白支票blank cheque fnJ!~b*qo  
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失效支票，过期支票stale cheque CY?19Ak-xd  
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普通支票open cheque Z&MfE0F/B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rE5q BEh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vq_v;$9}  
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支票换现金||兑现to cash a cheque G8hq;W4@]/  
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清理票款to clear a cheque _rIFwT1]  
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保证兑现to certify a cheque jv5Os-  
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填写支票数额to fill up a cheque #>[5NQ;$'  
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支票上划线to cross a cheque QmR E<i  
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开发支票to make out a cheque 5:6]ZFW  
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签发支票，开立支票to draw a cheque||to issue a cheque idLC q^jnJ  
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透支支票to overdraw a cheque B (l8&  
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背书支票to endorse a cheque 7]&ouT  
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请付票款||清付票款to pay a cheque||to honour a cheque !5escR!\D  
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支票退票to dishonour a cheque A=a~ [vre  
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拒付支票to refuse a cheque 4Bc<  
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拒付支票to stop payment of a cheque I'$}n$UvZ  
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提示要求付款to present for payment Bx&F*a;5  
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见票即付持票人payable to bearer ]0yYMnqvr  
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已过期||无效out of date||stale 4X^{aIlshk  
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请给出票人R/D||refer to drawer y!;PBsU%Sx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @T6Z3Zj}  
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文字与数字不一致words and figures differ {ylhh%t4hi  
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支票 }Cy S_Tc  
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时间已过account closed +#|):aF  
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时间已过effects not cleared 1p[Z`m*9  
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停止付款payment stopped yQXHEB  
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支票毁损cheque mutilated =CE(M},d  
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汇款||寄钱to remit||to send money 5"]t{-PD  
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寄票供取款||支票支付to send a cheque for payment gtBnP~zT\B  
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寄款人a remitter E|aPkq]  
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收款人a remittee sPee"9
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国外汇票foreign Bill '
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国内汇票inland Bill qQ_o>+3VAy  
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跟单汇票documentary bill ^r7- |  
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空头汇票accommodation bill }wJDHgt]-p  
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原始汇票original bill nr#DE?  
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改写||换新票据renewed bill u= |hRTD=  
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即期汇票sight bill||bill on demand 2EeWcTBU}.  
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…days after date||…days after date…日后付款 By t{3$  
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…months after date||…months after date…月后付款 2Et7o/\<  

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见票后…日付款…days after sight||…days sight DcN s`2  
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见票后…月付款…months after sight||…months sight x,\PV>  
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同组票据set of bills 8F(_Vqu  
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单张汇票sola of exchange||sole of exchange tQy@d_a=y  
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远期汇票usance bill||bill at usance 4c2*)x$@  
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长期汇票long bill ;4E0%@R  
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短期汇票short bill %3ecV$  
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逾期汇票overdue bill }>cQ}6n.
 
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宽限日期days of grace P`HE3?r  
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电汇telegraphic transfer （T.T） NZ`( d  
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4/$ $?w4  
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邮汇postal order||postal note （Am.）||post office order||money order UNcS\t2N  
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本票promissory note （P/N） ![Z'jCpy  
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押汇负责书||押汇保证书letter of hypothecation 2H8,&lY.p  
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副保||抵押品||付属担保物collateral security vV:eU-a  
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担保书trust receipt||letter of indemnity [k(oQykq  

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承兑||认付acceptance }tT"vCu  
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单张承兑general acceptance yw`xK2(C$  
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有条件承兑qualified acceptance \w{x-}  
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附条件认付conditional acceptance EoqUFa,  
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部分认付partial acceptance   Ob2H7!