[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%QVn.  
会计报表statement of account jCbxI^3A  
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往来帐目account current hu qQ0  
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现在往来帐||存款额current accout X\1'd,V  
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销货帐account sales . RNQlh3  
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共同计算帐项joint account GVp2|\-L  
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未决帐项outstanding account m:~s6c6H  
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贷方帐项credit account||creditor account hQgi--Msw'  
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借方帐项debit account||debtor account vf(\?Js,  
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应付帐||应付未付帐account payable p]#%e0  
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应收帐||应收未收帐account receivable E7axINca  
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新交易||新帐new account e p;_'  
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未决帐||老帐old account 6kKIDEX  
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现金帐cash account g(MeCoCc  
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流水帐running account Ssr P  
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暂记帐||未定帐suspense account >e"CpbZ'  
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过期帐||延滞帐overdue account||pastdue account h{kAsd8 G  
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杂项帐户sundry account *9((b;Ju  
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详细帐单||明细表detail account 7 rOziKZ"  
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呆帐bad account uJm9h
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会计项目title of account *)ZDN~z7o  
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会计薄||帐薄account-book $+)SW{7  
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营业报告书||损益计算表account of budiness||business report -S OP8G  
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借贷细帐||交验帐account rendered G@ XKE17  
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明细帐account stated =U!M
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与…银行开立一户头to open an account with n:,At]ky  
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与…银行建立交易to keep account with r*fZS$e  
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继续记帐to keep account |TatRB3>  
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与…有交易to have an account with R$IxR=hMx  
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作成会计帐||有往来帐项to make out an account with D |kdk;Xv  
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清算||清理债务to make up an account D]\of#%T  
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清洁帐目||与…停止交易to close ones account with ]KdSwIbi  
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结帐to close an account :jlKj}4A  
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清理未付款to ask an account||to demand an account .R'<v^H  
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结清差额to balance the account with /
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清算to settle an account||to liquidate an account||to square an account @lpo$lN0R  
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审查帐目||监查帐目to audit an account g27 iE
 
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检查帐目to examine an account Rp.42v#ck  
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转入A的帐户to charge the amount to As account 3v\69s  
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以计帐方式付款to pay on account &:Q^j:  
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代理某人||为某人on ones account||on account of one M3 q%(!2  
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为自己计算||独立帐目on ones own account dfy]w4ET B  
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由某人收益并负风险on ones account and risk||for ones account and risk |"]#jx*8KC  
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由某人负担for ones account||for account of one "w7{,HP  
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按某人指示||列入某人帐户by order and for account of one }H#C<: A  
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列入5月份帐目for May account %CoO-1@C  
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编入某中帐项下to pass to the account of||to place to the account of t,NE`LC  
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寄出清算书to send in an account||to send in render an account xig4H7V  
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支票薄cheque book xs 1V?0  
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支票陈票人cheque drawer D`'h8:\  
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持票人cheque holder ]qb>O:T  
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不记名支票cheque to bearer||bearer cheque we0haK  
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记名支票||认人支票cheque to order lLur.f  
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到期支票antedated cheque HQZJK82  
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未到期支票postdated cheque yxtfyf|9 '  
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保付支票certified cheque 9=J 3T66U  
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未获兑现支票，退票returned cheque T|&u?  
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横线支票crossed cheque +4n}H}9l  
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普通横线general crossing [F!h&M0z  
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特别横线special crossing 9!PM1<p  

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空白支票blank cheque [s[!PlazX  
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失效支票，过期支票stale cheque ewdcAF5  
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普通支票open cheque _PLZ_c:O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b)>l7nOc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n
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支票换现金||兑现to cash a cheque RDeI l&  
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清理票款to clear a cheque t Kjk<  
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保证兑现to certify a cheque !-7<x"avm  
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填写支票数额to fill up a cheque CHdYY7\{  
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支票上划线to cross a cheque Q@TeU#2 Y  
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开发支票to make out a cheque vX*kvEG  
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签发支票，开立支票to draw a cheque||to issue a cheque Zf?jnDA  
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透支支票to overdraw a cheque j[w5#]&%  
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背书支票to endorse a cheque <$%Y#I'zX  
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请付票款||清付票款to pay a cheque||to honour a cheque O.?q8T)n82  
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支票退票to dishonour a cheque 
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拒付支票to refuse a cheque "oCXG`.k&  
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拒付支票to stop payment of a cheque Rx4O?7;  
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提示要求付款to present for payment G]I^zd&P  
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见票即付持票人payable to bearer -KCQ!0\F  
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支付指定人payable to order  av!~B,  
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已过期||无效out of date||stale mr`EcO0  
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请给出票人R/D||refer to drawer d#nKTqSg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AY%Y,<a  
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文字与数字不一致words and figures differ RLbxNn  
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支票 [y$sJF7;I  
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时间已过account closed ,(CIcDJ2U_  
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时间已过effects not cleared 69u"/7X  
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停止付款payment stopped S-k:+4  
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支票毁损cheque mutilated *_7%n-k  
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汇款||寄钱to remit||to send money d%:   
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寄票供取款||支票支付to send a cheque for payment v5;V$EGD&  
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寄款人a remitter N8^AH8l  
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收款人a remittee V>&WZY  
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国外汇票foreign Bill Bqd'2HQd  
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国内汇票inland Bill IE|$mUabm  
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跟单汇票documentary bill AD=vYDR+  
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空头汇票accommodation bill y7quKv7L}  
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原始汇票original bill M(a lc9tn  
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改写||换新票据renewed bill axSJ:j8  
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即期汇票sight bill||bill on demand ;|.^_Xs  
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…days after date||…days after date…日后付款 [ !ghI%VK  

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…months after date||…months after date…月后付款 WPmH4L>T  
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见票后…日付款…days after sight||…days sight !y&uK&1  
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见票后…月付款…months after sight||…months sight b1(7<o  
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同组票据set of bills ADTx _tE  
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单张汇票sola of exchange||sole of exchange H]6i1j  
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远期汇票usance bill||bill at usance Xu4C*]A>  
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长期汇票long bill R Obo4  
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短期汇票short bill {`FkiB` i  
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逾期汇票overdue bill 9{D u)k  
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宽限日期days of grace 1ZL91'U  
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电汇telegraphic transfer （T.T） {X85  
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邮汇postal order||postal note （Am.）||post office order||money order V`c" q.8  
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本票promissory note （P/N） p?uk|C2  
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押汇负责书||押汇保证书letter of hypothecation }Y}f73-|  
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副保||抵押品||付属担保物collateral security $?_/`S1 3  
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担保书trust receipt||letter of indemnity #x?Ku\ts  
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承兑||认付acceptance SmpYH @  
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单张承兑general acceptance ]u]BxMs  
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有条件承兑qualified acceptance = 9Ow!(!@  
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附条件认付conditional acceptance K2XRKoG  
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部分认付partial acceptance   ?XlPKY