[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。   ipEsR/O  
会计报表statement of account Nd&u*& S  
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往来帐目account current 5M ~\'\;  
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现在往来帐||存款额current accout DB yRP-TH  
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销货帐account sales Gt[!q\^?  
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共同计算帐项joint account 3_IuK6K2  
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未决帐项outstanding account g[j"]~  
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贷方帐项credit account||creditor account POc< G^  
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借方帐项debit account||debtor account r9G<HKl  
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应付帐||应付未付帐account payable . #;ZM[v  
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应收帐||应收未收帐account receivable U\y];\~H  
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新交易||新帐new account 6d,jR[JP  
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未决帐||老帐old account ]xA;*b;|h  
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现金帐cash account $
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流水帐running account }V?SedsY  
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暂记帐||未定帐suspense account '6fMF#X4F  
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过期帐||延滞帐overdue account||pastdue account $TL~SVHj;{  
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杂项帐户sundry account 2IqsBK`  
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详细帐单||明细表detail account ]6p?mBuQ  
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呆帐bad account 0CQ\e1S,#  
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会计项目title of account %w,  
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会计薄||帐薄account-book UBrYN'QRNt  
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营业报告书||损益计算表account of budiness||business report ?3Se=7 k  
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借贷细帐||交验帐account rendered &p^S6h  
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明细帐account stated [P]zdw w#  
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与…银行开立一户头to open an account with 9Y- Sqk+  
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与…银行建立交易to keep account with K~5QL/=1  
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继续记帐to keep account @H"~/m_o  
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与…有交易to have an account with {v}f/cu  
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作成会计帐||有往来帐项to make out an account with b-'41d}Hn  
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清算||清理债务to make up an account OWxYV$  
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清洁帐目||与…停止交易to close ones account with m:59f9WXA  

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结帐to close an account B\wH`5/KW  
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清理未付款to ask an account||to demand an account A,{X<mLFb  
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结清差额to balance the account with UB }n=  
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清算to settle an account||to liquidate an account||to square an account ?D]4*qsIlu  
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审查帐目||监查帐目to audit an account ;|6kFBGC"+  
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检查帐目to examine an account EYtf>D  
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转入A的帐户to charge the amount to As account NBuib
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以计帐方式付款to pay on account {L5!_]6  
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代理某人||为某人on ones account||on account of one WeNx9+2=Z  
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为自己计算||独立帐目on ones own account M9'Qs m  
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由某人收益并负风险on ones account and risk||for ones account and risk 7^7Rk  
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由某人负担for ones account||for account of one Oa~|a7`o  
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按某人指示||列入某人帐户by order and for account of one ~WXT0-,  
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列入5月份帐目for May account q
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编入某中帐项下to pass to the account of||to place to the account of t)P5bQ+$u9  
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寄出清算书to send in an account||to send in render an account u&/[sqx  
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支票薄cheque book EN6a? }5  
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支票陈票人cheque drawer ~wG.'d]  
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持票人cheque holder "8MG[$Y  
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不记名支票cheque to bearer||bearer cheque BzBij^h  
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记名支票||认人支票cheque to order mUW|4zl i}  
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到期支票antedated cheque .w5# V|  
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未到期支票postdated cheque 8tq6.%\  
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保付支票certified cheque *zoAD|0N  
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未获兑现支票，退票returned cheque oFt]q =EU  
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横线支票crossed cheque @k+Z?Hp  
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普通横线general crossing ECHl9; +  
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特别横线special crossing x`N_tWZ  
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空白支票blank cheque
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失效支票，过期支票stale cheque z_fR?~$N2  
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普通支票open cheque s_Y1rD*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 q^}QwJw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #"|Y"#@k  
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支票换现金||兑现to cash a cheque xR5j y|2JJ  
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清理票款to clear a cheque >@^z?nb  
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保证兑现to certify a cheque b6=.6?H@4f  
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填写支票数额to fill up a cheque }vBk,ED  
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支票上划线to cross a cheque ]5D?Sc#-  
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开发支票to make out a cheque !pl<  
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签发支票，开立支票to draw a cheque||to issue a cheque e#L/  
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透支支票to overdraw a cheque 5T}$+R0&  
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背书支票to endorse a cheque 7(na?Z$  
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请付票款||清付票款to pay a cheque||to honour a cheque JE,R [` &  
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支票退票to dishonour a cheque Ac<V!v71  
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拒付支票to refuse a cheque ,6PV"E)_  
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拒付支票to stop payment of a cheque 34U/"+|z  
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提示要求付款to present for payment x_{ua0BLDf  
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见票即付持票人payable to bearer Wcn3\v6_  
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支付指定人payable to order sIdo(`8$  
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已过期||无效out of date||stale -vwkvNn8  
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请给出票人R/D||refer to drawer bmhvC 9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =1)yI>2e%}  
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文字与数字不一致words and figures differ |~hSK  
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支票 8^&)A b  
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时间已过account closed !(F+~,  
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时间已过effects not cleared ;#78`x2  
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停止付款payment stopped pZ+zm6\$  
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支票毁损cheque mutilated WW0N"m'  
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汇款||寄钱to remit||to send money g$ ZgR)q  
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寄票供取款||支票支付to send a cheque for payment d"Y9go"
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寄款人a remitter /],:sS7  
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收款人a remittee %bZ3^ ub}t  
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国外汇票foreign Bill Se*ZQtwE  
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国内汇票inland Bill 2U2=ja9:Y  
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跟单汇票documentary bill tNjb{(eO\h  
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空头汇票accommodation bill 37?%xQ!  
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原始汇票original bill j +@1frp  
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改写||换新票据renewed bill 1{_tV^3 @  
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即期汇票sight bill||bill on demand <po.:c Ce  
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…days after date||…days after date…日后付款 {{ R/:-6?@  
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…months after date||…months after date…月后付款 f6PXcV   
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见票后…日付款…days after sight||…days sight '-D-H}%;}M  
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见票后…月付款…months after sight||…months sight AQ32rJT8c`  
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同组票据set of bills p"Oi83w;9  
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单张汇票sola of exchange||sole of exchange (toGU  
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远期汇票usance bill||bill at usance 3_J
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长期汇票long bill }{ pNasAU  
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短期汇票short bill bG^E]
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逾期汇票overdue bill ti`
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宽限日期days of grace H 
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电汇telegraphic transfer （T.T）  3i?{E^  
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邮汇postal order||postal note （Am.）||post office order||money order w{F8]N>0<  
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本票promissory note （P/N） O(~`fN?n  
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押汇负责书||押汇保证书letter of hypothecation L;,Nh  
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副保||抵押品||付属担保物collateral security qk~QcVg  
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担保书trust receipt||letter of indemnity KP_=#KD  
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承兑||认付acceptance .oaW#f}0P  
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单张承兑general acceptance 1 YMaUyL 1  
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有条件承兑qualified acceptance o7/_a/  
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附条件认付conditional acceptance 0Hff/~J  
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部分认付partial acceptance   eff6=DP