[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。   F$>#P7ph\a  
会计报表statement of account '[6]W)f  
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往来帐目account current >? o5AdZ  
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现在往来帐||存款额current accout lLVD`)  
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销货帐account sales v$`3}<3-  
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共同计算帐项joint account "o%okN  
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未决帐项outstanding account jB -Ad8  
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贷方帐项credit account||creditor account gRs@T<k2  
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借方帐项debit account||debtor account hRKJKQ@7
 
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应付帐||应付未付帐account payable _ y'g11 \  
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应收帐||应收未收帐account receivable Q&$2F:4f&  
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新交易||新帐new account 9u^za!pE  
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未决帐||老帐old account N#OO{`":Z`  
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现金帐cash account Nc EPPl0I  

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流水帐running account @gx]3t*]I  

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暂记帐||未定帐suspense account ]<iD'=a  
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过期帐||延滞帐overdue account||pastdue account  #
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杂项帐户sundry account [r1\FF@v,  
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详细帐单||明细表detail account R"`<ZY6(Ou  
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呆帐bad account |dqAT.  
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会计项目title of account XJ 1<!tl  
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会计薄||帐薄account-book %vWh1-  
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营业报告书||损益计算表account of budiness||business report |/RZGC4  
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借贷细帐||交验帐account rendered Y7@$#/1  
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明细帐account stated qJJ~#W)  
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与…银行开立一户头to open an account with `< cn  
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与…银行建立交易to keep account with 6tT*b@/_o  
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继续记帐to keep account :J;*]o:  
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与…有交易to have an account with `&)uuLn|  
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作成会计帐||有往来帐项to make out an account with 3q$"`w  
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清算||清理债务to make up an account "midC(rTm  
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清洁帐目||与…停止交易to close ones account with |$.`4h?  
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结帐to close an account Ga#5xAI{a  
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清理未付款to ask an account||to demand an account -k"5GUc|  
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结清差额to balance the account with a+
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清算to settle an account||to liquidate an account||to square an account [,As;a*o  
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审查帐目||监查帐目to audit an account 'n4$dv%q  
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检查帐目to examine an account bAZx*qE=  
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转入A的帐户to charge the amount to As account p`2w\P3;)  

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以计帐方式付款to pay on account U9eb&nd  
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代理某人||为某人on ones account||on account of one }10ZPaHjl+  
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为自己计算||独立帐目on ones own account "D1u2>(  
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由某人收益并负风险on ones account and risk||for ones account and risk TM2pE/P  
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由某人负担for ones account||for account of one pRrokYM d  
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按某人指示||列入某人帐户by order and for account of one ,3~[cE<4  
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列入5月份帐目for May account w_h}c$;GK  
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编入某中帐项下to pass to the account of||to place to the account of yHIZpU|(j  
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寄出清算书to send in an account||to send in render an account z3l(4WP  
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支票薄cheque book 3tu:Vc.:M  
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支票陈票人cheque drawer  A4  
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持票人cheque holder odaCKhdk  
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不记名支票cheque to bearer||bearer cheque k=M_2T'  
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记名支票||认人支票cheque to order &@rXt!  
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到期支票antedated cheque +]dh`8*8>1  
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未到期支票postdated cheque Yx3ivjX.>  
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保付支票certified cheque y)*W!]:7^>  
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未获兑现支票，退票returned cheque Ouos f1  
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横线支票crossed cheque 64LAZEQX  
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普通横线general crossing t TE]j-uT  
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特别横线special crossing E/@  
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空白支票blank cheque y%!zXK`cl]  
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失效支票，过期支票stale cheque VOGx  
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普通支票open cheque X4CiVV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount au#/Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  {HbSty  
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支票换现金||兑现to cash a cheque 45
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清理票款to clear a cheque Y?AvcY.  
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保证兑现to certify a cheque ! >\g[C  
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填写支票数额to fill up a cheque 8Om4G]*|,  
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支票上划线to cross a cheque \3T[Cy|5|  
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开发支票to make out a cheque gjzU%{T?  
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签发支票，开立支票to draw a cheque||to issue a cheque nh? JiH {  
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透支支票to overdraw a cheque 5DJ!:QY!  
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背书支票to endorse a cheque R-tZC9 @  
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请付票款||清付票款to pay a cheque||to honour a cheque h0")NBRV&  
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支票退票to dishonour a cheque AWg'J  
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拒付支票to refuse a cheque Bm 4$  
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拒付支票to stop payment of a cheque ^ywDa^;-  
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提示要求付款to present for payment 'EN80+xYX  
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见票即付持票人payable to bearer $,
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支付指定人payable to order )4N1EuD6  
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已过期||无效out of date||stale (\nEU! Y  
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请给出票人R/D||refer to drawer p)VMYu
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z#lIu  
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文字与数字不一致words and figures differ v+o6ZNX  
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支票 f:6F5G  
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时间已过account closed ,/kZt!  
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时间已过effects not cleared A~X\ dcn  
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停止付款payment stopped :*^aSPlV  
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支票毁损cheque mutilated 3,2$Ny3N  
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汇款||寄钱to remit||to send money j@Pd" Z9  
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寄票供取款||支票支付to send a cheque for payment r;"D>IM\  
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寄款人a remitter ZJm$7T)V  
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收款人a remittee =f [/Pv  
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国外汇票foreign Bill +6$-"lf  
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国内汇票inland Bill
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跟单汇票documentary bill KUK.;gG*Z  
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空头汇票accommodation bill ~WORC\kCW  
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原始汇票original bill *uf)t,%  
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改写||换新票据renewed bill )UpVGT
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即期汇票sight bill||bill on demand VzIZT{  
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…days after date||…days after date…日后付款 G
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…months after date||…months after date…月后付款 TC44*BHq  
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见票后…日付款…days after sight||…days sight =Ul"{T<  
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见票后…月付款…months after sight||…months sight XP0;Q;WF}  
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同组票据set of bills b_6c
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单张汇票sola of exchange||sole of exchange 9}a$0H h  
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远期汇票usance bill||bill at usance d4ld-y  
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长期汇票long bill <2%9O;bV[  
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短期汇票short bill L@=$0p41;  
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逾期汇票overdue bill v<g~EjzCf  
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宽限日期days of grace 7NWkN7:B  
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电汇telegraphic transfer （T.T） }N(gP_?n  
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邮汇postal order||postal note （Am.）||post office order||money order ^VG].6  
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本票promissory note （P/N） [xrsa!$   
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押汇负责书||押汇保证书letter of hypothecation PX/{!_mM  
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副保||抵押品||付属担保物collateral security ~CV.Ci.dG  
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担保书trust receipt||letter of indemnity !vJ$$o6#  
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承兑||认付acceptance $H)!h^7^9  
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单张承兑general acceptance DW9MX`!Xc  
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有条件承兑qualified acceptance <7rj,O1=  
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附条件认付conditional acceptance e/:?9  
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部分认付partial acceptance   6=$< R4B