[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>c[wg9P  
会计报表statement of account \_!FOUPz(  
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往来帐目account current ]"dZE2!  
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现在往来帐||存款额current accout %\}|&z6  
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销货帐account sales Ar'}#6  
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共同计算帐项joint account =oluw|TCe7  
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未决帐项outstanding account 9u1_L`+b  
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贷方帐项credit account||creditor account && ecq  
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借方帐项debit account||debtor account [=Np.:Y%  
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应付帐||应付未付帐account payable Aw4Qm2Kf  
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应收帐||应收未收帐account receivable _( w4\]  
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新交易||新帐new account \Wt&z,  
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未决帐||老帐old account V3yO_Iqa  
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现金帐cash account E"#<I*b  
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流水帐running account j+_g37$:  
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暂记帐||未定帐suspense account ? @h  
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过期帐||延滞帐overdue account||pastdue account E4}MvV=  
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杂项帐户sundry account 49/1#^T"Q>  
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详细帐单||明细表detail account -<ZzYQk^h  
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呆帐bad account BzTm[`(h  
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会计项目title of account q/Q^\HTk  
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会计薄||帐薄account-book b.YQN'  
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营业报告书||损益计算表account of budiness||business report J)' 6 z  
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借贷细帐||交验帐account rendered XKk s j!'B  
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明细帐account stated 07/5RFmJ  
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与…银行开立一户头to open an account with dE^(KBF  
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与…银行建立交易to keep account with Wz=ZhE9g  
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继续记帐to keep account "T~Ps$  
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与…有交易to have an account with uVp R^  
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作成会计帐||有往来帐项to make out an account with ceZt%3=5  
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清算||清理债务to make up an account f kP WGd  
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清洁帐目||与…停止交易to close ones account with )'fIrBT  
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结帐to close an account (8H^{2K~  
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清理未付款to ask an account||to demand an account FEdyh?$  
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结清差额to balance the account with &JF^a  
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清算to settle an account||to liquidate an account||to square an account HX<5i>]0\u  
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审查帐目||监查帐目to audit an account ^8fO3<Jg  
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检查帐目to examine an account fx_7B (  
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转入A的帐户to charge the amount to As account OSq"q-Q  
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以计帐方式付款to pay on account NB,iC [e  
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代理某人||为某人on ones account||on account of one .m+KXlP  
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为自己计算||独立帐目on ones own account /Wzic+v<>  
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由某人收益并负风险on ones account and risk||for ones account and risk 5[;p<GqGN  
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由某人负担for ones account||for account of one ;AHa|35\  
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按某人指示||列入某人帐户by order and for account of one `cf&4Hn  
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列入5月份帐目for May account l tQ:c  
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编入某中帐项下to pass to the account of||to place to the account of ,V|>nkQ  
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寄出清算书to send in an account||to send in render an account 44b'40  
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支票薄cheque book whRc YnJ  
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支票陈票人cheque drawer 9 ?h)U|J?G  
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持票人cheque holder jcevpKkRG  
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不记名支票cheque to bearer||bearer cheque a0y;c@pkO  
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记名支票||认人支票cheque to order a^~l[HSF  
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到期支票antedated cheque }vp\lKP  
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未到期支票postdated cheque RqH"+/wR  
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保付支票certified cheque "(T@*"vX2  
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未获兑现支票，退票returned cheque ~#@sZ0/<  
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横线支票crossed cheque wnhac}  
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普通横线general crossing '$4o,GA8  
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特别横线special crossing :] {+
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空白支票blank cheque -=O9D-x=  
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失效支票，过期支票stale cheque ~h tV*R  
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普通支票open cheque 1}B W   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +n9]c~g!T0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w\8grEj  
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支票换现金||兑现to cash a cheque #V*<G#B  
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清理票款to clear a cheque K
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保证兑现to certify a cheque  s>76?Q:i  
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填写支票数额to fill up a cheque `2Ju[P  
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支票上划线to cross a cheque sq*d?<:3  
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开发支票to make out a cheque #Kn=Q  
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签发支票，开立支票to draw a cheque||to issue a cheque blk~r0.2  
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透支支票to overdraw a cheque %j^[%&pT  
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背书支票to endorse a cheque JGHQ_AI  
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请付票款||清付票款to pay a cheque||to honour a cheque JLp .bxx  
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支票退票to dishonour a cheque EXK~Zf|&Z  
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拒付支票to refuse a cheque C6Ap  4  
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拒付支票to stop payment of a cheque ]/XNfb  
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提示要求付款to present for payment
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见票即付持票人payable to bearer {*bXO8vi((  
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支付指定人payable to order 3+;]dqZ  
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已过期||无效out of date||stale M;ac U~J  
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请给出票人R/D||refer to drawer j )?I]
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E)|fKds  
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文字与数字不一致words and figures differ  S=!3t`  
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支票 hhLEU _U  
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时间已过account closed |tC!`.^\  
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时间已过effects not cleared @x3x/gU  
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停止付款payment stopped SE&J)Sj]  
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支票毁损cheque mutilated Jf{
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汇款||寄钱to remit||to send money N|Mzj|i.  
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寄票供取款||支票支付to send a cheque for payment _@wXh-nc  
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寄款人a remitter O$ ui:<]dS  
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收款人a remittee J=|PZ2"  
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国外汇票foreign Bill :t+XW`eQR:  
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国内汇票inland Bill LK5,GWF;  
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跟单汇票documentary bill ]JF>a_2wG  
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空头汇票accommodation bill UPQ?vh2F2  
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原始汇票original bill g.$a]pZz  
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改写||换新票据renewed bill FY1 >{Bn  
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即期汇票sight bill||bill on demand "X<vgM^:  
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…days after date||…days after date…日后付款 6Q\0v  
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…months after date||…months after date…月后付款 IL*Ghq{/  
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见票后…日付款…days after sight||…days sight rD^ b{]E3  
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见票后…月付款…months after sight||…months sight NL`}rj  
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同组票据set of bills ob= ](  
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单张汇票sola of exchange||sole of exchange l;F\s&^  
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远期汇票usance bill||bill at usance $wnK"k%G  
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长期汇票long bill <V?csx/eRd  
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短期汇票short bill K+WbxovXU  
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逾期汇票overdue bill 0[\sz>@  
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宽限日期days of grace kh7RQbNY<I  
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电汇telegraphic transfer （T.T） )~> C1<  
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邮汇postal order||postal note （Am.）||post office order||money order ^pc?oDPSg  
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本票promissory note （P/N） fpPB_P{Ua  
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押汇负责书||押汇保证书letter of hypothecation >Tf <8r,  
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副保||抵押品||付属担保物collateral security &mPR[{  
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担保书trust receipt||letter of indemnity /z)H
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承兑||认付acceptance .Ce0yAl~  
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单张承兑general acceptance 4 (>8tP\Y  
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有条件承兑qualified acceptance /EvnwYQy  
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附条件认付conditional acceptance J|uSj/8  
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部分认付partial acceptance   {P7 I<^,