[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。   5QWNZJ&}d  
会计报表statement of account e"+dTq8W  
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往来帐目account current QlW=_Ymv{  
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现在往来帐||存款额current accout LI:T
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销货帐account sales U 0ZB^`  
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共同计算帐项joint account hr U :Wr  
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未决帐项outstanding account \OHv|8!EI@  
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贷方帐项credit account||creditor account {~GR8 U  
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借方帐项debit account||debtor account }h~'AM  

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应付帐||应付未付帐account payable  |R'i:=  
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应收帐||应收未收帐account receivable Jqg3.2q  
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新交易||新帐new account HP$K.a7H  
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未决帐||老帐old account qWB%),`j>  

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现金帐cash account P{lh)m>  
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流水帐running account j_pw^I$C  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account Y:%"K  
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杂项帐户sundry account Y\>\[*.v  
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详细帐单||明细表detail account J=L`]XE  
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呆帐bad account &U0WkW  
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会计项目title of account 'Ix5,^M}B  
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会计薄||帐薄account-book sx90lsu  
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营业报告书||损益计算表account of budiness||business report ,@,LD  u  
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借贷细帐||交验帐account rendered z,os MS  
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明细帐account stated ;_wMWl0F  
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与…银行开立一户头to open an account with mf#fA2[  
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与…银行建立交易to keep account with <xC:Ant  
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继续记帐to keep account a'm!M:w  
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与…有交易to have an account with V_{vZ/0e  
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作成会计帐||有往来帐项to make out an account with 5~*
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清算||清理债务to make up an account 5 wy;8a  
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清洁帐目||与…停止交易to close ones account with nz}]C04:-  
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结帐to close an account gt#MeU  
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清理未付款to ask an account||to demand an account A!n~8zcmp}  
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结清差额to balance the account with ::kpl2r\c  
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清算to settle an account||to liquidate an account||to square an account mxtlr)  
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审查帐目||监查帐目to audit an account ADuZ}]  
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检查帐目to examine an account ddGkk@C A  
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转入A的帐户to charge the amount to As account lr)G:I#|  
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以计帐方式付款to pay on account yYVW"m  
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代理某人||为某人on ones account||on account of one }W^V^i)  
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为自己计算||独立帐目on ones own account #JX|S'\x  
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由某人收益并负风险on ones account and risk||for ones account and risk ?S;et 2f  
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由某人负担for ones account||for account of one Dg?Ho2ih  
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按某人指示||列入某人帐户by order and for account of one *X"F:7  
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列入5月份帐目for May account % B7?l  
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编入某中帐项下to pass to the account of||to place to the account of .pNq-T  
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寄出清算书to send in an account||to send in render an account d@`-!"  
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支票薄cheque book )aO!cQ{s  
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支票陈票人cheque drawer _YD<Q@  
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持票人cheque holder ).@)t:uNa  
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不记名支票cheque to bearer||bearer cheque r.W"@vc>  
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记名支票||认人支票cheque to order &nY2u-Q  
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到期支票antedated cheque WA)lk >(+  
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未到期支票postdated cheque Mz#S5 s  
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保付支票certified cheque I "+|cFq.  
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未获兑现支票，退票returned cheque 9dhFQWz"  
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横线支票crossed cheque ?R~Ye  
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普通横线general crossing `5aypJf1  
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特别横线special crossing 1=cfk#  
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空白支票blank cheque >ww1
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失效支票，过期支票stale cheque X2mm'JDwK  
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普通支票open cheque EYj2h .k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hw-oh?=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [T&y5"@  
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支票换现金||兑现to cash a cheque WYd,tGz  

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清理票款to clear a cheque [==Z1Q;=  
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保证兑现to certify a cheque \:^n-D*fX  
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填写支票数额to fill up a cheque aD`e]K ^L  
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支票上划线to cross a cheque &K*_/Q '\  
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开发支票to make out a cheque MQ7d IUs  
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签发支票，开立支票to draw a cheque||to issue a cheque GBnf]A,^@  
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透支支票to overdraw a cheque w5zrEk#  
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背书支票to endorse a cheque AmYqrmJ  
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请付票款||清付票款to pay a cheque||to honour a cheque d +0(H   
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支票退票to dishonour a cheque qy@v,a  
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拒付支票to refuse a cheque [!Uzw2  
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拒付支票to stop payment of a cheque P]V/<8o.53  
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提示要求付款to present for payment 2|a@,TW}-  

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见票即付持票人payable to bearer |Uf[x[  
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支付指定人payable to order yxv]G6  
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已过期||无效out of date||stale "`A@_;At`  
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请给出票人R/D||refer to drawer B^8]quOH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DdAs]e|D[  
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文字与数字不一致words and figures differ R.ZC|bPiD  
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支票 ChVur{jR  
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时间已过account closed 2y_R05O0  
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时间已过effects not cleared P.8CFlX  
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停止付款payment stopped ,2*^G;J1  
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支票毁损cheque mutilated d5b \kRr  
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汇款||寄钱to remit||to send money  ~\0uy3%  
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寄票供取款||支票支付to send a cheque for payment E~k_4z%M  
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寄款人a remitter "0ITW46n  
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收款人a remittee FN-j@
 
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国外汇票foreign Bill X?Rn P3t~  
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国内汇票inland Bill {nl]F  
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跟单汇票documentary bill >x$eKN  
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空头汇票accommodation bill Hl@)j   
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原始汇票original bill 6b-

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改写||换新票据renewed bill ;M<jQntqS{  
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即期汇票sight bill||bill on demand `Vi
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…days after date||…days after date…日后付款 #0i] g)  
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…months after date||…months after date…月后付款 >bKN$,Qen  
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见票后…日付款…days after sight||…days sight tkN5| 95  
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见票后…月付款…months after sight||…months sight 1T{A(<:o$  
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同组票据set of bills oGK 1D  
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单张汇票sola of exchange||sole of exchange \= M*x  
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远期汇票usance bill||bill at usance Z#-:zD7_  
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长期汇票long bill tMWDKatb  
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短期汇票short bill yQ33JQr  
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逾期汇票overdue bill N:4oVi@Je  
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宽限日期days of grace $e99[y@  
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电汇telegraphic transfer （T.T） W*S!}ZT`  
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邮汇postal order||postal note （Am.）||post office order||money order -GqMis}c  
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本票promissory note （P/N） r.JY88"  
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押汇负责书||押汇保证书letter of hypothecation YtQsS U  
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副保||抵押品||付属担保物collateral security BAJEn6f?  
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担保书trust receipt||letter of indemnity 8J5{}4s\f  
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承兑||认付acceptance !BQ:R(w  
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单张承兑general acceptance g_T[m*  
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有条件承兑qualified acceptance t9Sog
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附条件认付conditional acceptance "b#L8kN  

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部分认付partial acceptance   e1 yvvi