[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。   W*|U  
会计报表statement of account L~(`zO3f  
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往来帐目account current 7":0CU%%  
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现在往来帐||存款额current accout  <:BhV82l  
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销货帐account sales 3AD^B\<gB  
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共同计算帐项joint account j^~WAWbFh  
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未决帐项outstanding account t1 .6+  
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贷方帐项credit account||creditor account l4d2i;4BK  
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借方帐项debit account||debtor account Y&5h_3K;<  
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应付帐||应付未付帐account payable N|h}'p  
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应收帐||应收未收帐account receivable )vk$]<$  
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新交易||新帐new account z>hG '  
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未决帐||老帐old account ^r$P&}Z\b  
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现金帐cash account |k+Y >I&  
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流水帐running account e?G] fz  
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暂记帐||未定帐suspense account 5o2;26c  
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过期帐||延滞帐overdue account||pastdue account 5"6Y=AuQ6  
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杂项帐户sundry account #tdI;x3  
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详细帐单||明细表detail account KyNv)=x4c  
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呆帐bad account F\Ex$:%~  
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会计项目title of account W :jC2,s!m  
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会计薄||帐薄account-book r+;op_
 
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营业报告书||损益计算表account of budiness||business report 5EIh5Y EU>  
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借贷细帐||交验帐account rendered me#
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明细帐account stated )VID ;l;4  
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与…银行开立一户头to open an account with lW1Al>dW<  
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与…银行建立交易to keep account with \vXo~_-&  
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继续记帐to keep account )"2)r{7:  
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与…有交易to have an account with D$+9`  
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作成会计帐||有往来帐项to make out an account with +*]"Yo~]}  
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清算||清理债务to make up an account }9<pLk  
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清洁帐目||与…停止交易to close ones account with {b6| wQ\  
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结帐to close an account 9&}$C]`  
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清理未付款to ask an account||to demand an account mZQW>A]iE  
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结清差额to balance the account with <fg~+{PA&  
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清算to settle an account||to liquidate an account||to square an account Oo^kV:.)  
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审查帐目||监查帐目to audit an account .}!"J`{W  
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检查帐目to examine an account  |Hx#Uk#  
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转入A的帐户to charge the amount to As account hOZ:r =%  
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以计帐方式付款to pay on account 9U~fc U6  
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代理某人||为某人on ones account||on account of one Qw>~]d,Z  
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为自己计算||独立帐目on ones own account (;\" K?  
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由某人收益并负风险on ones account and risk||for ones account and risk 3.?G,%S5.$  
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由某人负担for ones account||for account of one J9aqmQj('  
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按某人指示||列入某人帐户by order and for account of one 9w3KAca  
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列入5月份帐目for May account 3Z0ez?p+5  
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编入某中帐项下to pass to the account of||to place to the account of ]@Z[/z%~04  
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寄出清算书to send in an account||to send in render an account wjtFZGx&  
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支票薄cheque book oUl0w~Xn  
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支票陈票人cheque drawer ?,}:)oA_  
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持票人cheque holder P*|qbY  
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不记名支票cheque to bearer||bearer cheque .(^%M 2:6  
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记名支票||认人支票cheque to order ajCe&+  
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到期支票antedated cheque ke<l@wO  
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未到期支票postdated cheque 42f\]R,  
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保付支票certified cheque r}:Dg fn  
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未获兑现支票，退票returned cheque nP
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横线支票crossed cheque e/uLBZ  
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普通横线general crossing 1! j^  
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特别横线special crossing 6<%b}q9Mo  
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空白支票blank cheque 33ZHrZ  
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失效支票，过期支票stale cheque ?AVn
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普通支票open cheque ]5Q)mWF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :j#zn~7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2J Wp5  
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支票换现金||兑现to cash a cheque vl!o^_70(  
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清理票款to clear a cheque 5k c
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保证兑现to certify a cheque Q>xp 90&.n  
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填写支票数额to fill up a cheque Sq5}v]k@&  
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支票上划线to cross a cheque ,!^g8zO  
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开发支票to make out a cheque k#2b3}(,  
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签发支票，开立支票to draw a cheque||to issue a cheque PkOtg[Z  
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透支支票to overdraw a cheque 0Rn`63#  
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背书支票to endorse a cheque kqCUr|M.P  
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请付票款||清付票款to pay a cheque||to honour a cheque [5]* Be  
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支票退票to dishonour a cheque 602=qb  
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拒付支票to refuse a cheque 7D4I>N'T  
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拒付支票to stop payment of a cheque V/8yW3]Xy  
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提示要求付款to present for payment XOzZ tt  
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见票即付持票人payable to bearer {Y
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已过期||无效out of date||stale V[">SiOg  
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请给出票人R/D||refer to drawer zj'uKBDl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZQDw|*a@  
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文字与数字不一致words and figures differ xwrleB  
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支票 ,m.IhnCV\  
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时间已过account closed rKWkT"  
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时间已过effects not cleared xn4-^2
 

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停止付款payment stopped (SYSw%
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支票毁损cheque mutilated E14Dq#L  
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汇款||寄钱to remit||to send money 7q[a8rUdh  
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寄票供取款||支票支付to send a cheque for payment "i;c)ZP  
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寄款人a remitter rik0F  
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收款人a remittee `aW>h8$I)  
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国外汇票foreign Bill td#B$$[  
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国内汇票inland Bill Q5H! ^RQm  
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跟单汇票documentary bill i7/I8y  
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空头汇票accommodation bill OF)G2>t  
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原始汇票original bill _Fz]QxO  
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改写||换新票据renewed bill F5|6*K  
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即期汇票sight bill||bill on demand hv.$p5UY*  
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…days after date||…days after date…日后付款 oK5"RW  
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…months after date||…months after date…月后付款 =skw@ c^  
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见票后…日付款…days after sight||…days sight LK}Ih@f  
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见票后…月付款…months after sight||…months sight `m.).Hda  
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同组票据set of bills -_bnGY%,  
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单张汇票sola of exchange||sole of exchange D`?=]Ysz(  
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远期汇票usance bill||bill at usance ^u?#fLr  
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长期汇票long bill 2qw-:  
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短期汇票short bill g>m)|o'  
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逾期汇票overdue bill Rqi=AQ  
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宽限日期days of grace 0zQ^ 6@  
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电汇telegraphic transfer （T.T） ZA u=m  
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邮汇postal order||postal note （Am.）||post office order||money order 0rt@4"~~w  
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本票promissory note （P/N） y /$Q5P+o  
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押汇负责书||押汇保证书letter of hypothecation e\0vphS6  
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副保||抵押品||付属担保物collateral security "!V-@F$@N  
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担保书trust receipt||letter of indemnity -YDA,.Ic?  
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承兑||认付acceptance 9J3@8h p  
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单张承兑general acceptance Xkqq$A4  
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有条件承兑qualified acceptance N)I9NM[  
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附条件认付conditional acceptance ^n|yfvR  
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部分认付partial acceptance   `rLcJcW