[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。   \K iwUz  
会计报表statement of account hePPxKQ-  
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往来帐目account current WGu%7e]  
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现在往来帐||存款额current accout vUA0FoOp  
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销货帐account sales Km#pX1]>e  
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共同计算帐项joint account b:J(b?  
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未决帐项outstanding account S4^N^lQ]  
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贷方帐项credit account||creditor account l_rn++  
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借方帐项debit account||debtor account A3N]8?D  
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应付帐||应付未付帐account payable g*UMG>  
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应收帐||应收未收帐account receivable >LC<O.  
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新交易||新帐new account }9HmTr|  
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未决帐||老帐old account "xmP6=1  
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现金帐cash account <ljI;xE  
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流水帐running account @vL20O.  
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暂记帐||未定帐suspense account p.}Ls)I  
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过期帐||延滞帐overdue account||pastdue account Pq*s{  
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杂项帐户sundry account 7n]65].t  
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详细帐单||明细表detail account oH
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呆帐bad account G?f\>QSZ  
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会计项目title of account =@TQ>Qw%b  
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会计薄||帐薄account-book l5
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营业报告书||损益计算表account of budiness||business report ==i[w|  
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借贷细帐||交验帐account rendered + [Hh,I7  
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明细帐account stated .9O$G2'oh  
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与…银行开立一户头to open an account with ;[RZ0Uy=  
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与…银行建立交易to keep account with 64:fs?H  
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继续记帐to keep account YJ( *wByM  
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与…有交易to have an account with l7
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作成会计帐||有往来帐项to make out an account with %/updw#{B  
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清算||清理债务to make up an account 5Enotp[  
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清洁帐目||与…停止交易to close ones account with N!`e}Z6S  
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结帐to close an account bu51$s?B  
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清理未付款to ask an account||to demand an account MeUaTJFEB  
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结清差额to balance the account with /JT#^Y  
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清算to settle an account||to liquidate an account||to square an account B,{K*-7)MX  
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审查帐目||监查帐目to audit an account u7=U^}#  
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检查帐目to examine an account p/h Rk<K6  
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转入A的帐户to charge the amount to As account =W'Ae,&  
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以计帐方式付款to pay on account zE_i* c"`  
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代理某人||为某人on ones account||on account of one ^(FdXGs[  
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为自己计算||独立帐目on ones own account }B1!gz$YNO  
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由某人收益并负风险on ones account and risk||for ones account and risk q?8| [.  
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由某人负担for ones account||for account of one q0zr E5  
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按某人指示||列入某人帐户by order and for account of one ;N?]eM}yf  
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列入5月份帐目for May account AnX%[W
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编入某中帐项下to pass to the account of||to place to the account of jJPGrkr  
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寄出清算书to send in an account||to send in render an account }|8_9Rx0*  
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支票薄cheque book 9eQxit7  
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支票陈票人cheque drawer ]z/8KL  
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持票人cheque holder 8&qZ0GLaT  
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不记名支票cheque to bearer||bearer cheque n|RJ;d30Q  
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记名支票||认人支票cheque to order |8l<$J  
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到期支票antedated cheque #Oc] @  
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未到期支票postdated cheque koZ*+VP=  
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保付支票certified cheque ,*&:2o_r  
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未获兑现支票，退票returned cheque lhAX;s&9  
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横线支票crossed cheque M/>7pZW   
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普通横线general crossing vNV/eB8#S  
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特别横线special crossing `scR*]f1+  
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空白支票blank cheque BP'36?=Zo  
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失效支票，过期支票stale cheque +7D|4  
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普通支票open cheque ddJQC|xR}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +%zAQeb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .0S~872  
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支票换现金||兑现to cash a cheque 3m]4=  
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清理票款to clear a cheque kw>v:F<M  
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保证兑现to certify a cheque m'Amli@[  
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填写支票数额to fill up a cheque wj*,U~syB  
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支票上划线to cross a cheque oibsh(J3  
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开发支票to make out a cheque %824Cqdc  
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签发支票，开立支票to draw a cheque||to issue a cheque o1-m1<ft  
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透支支票to overdraw a cheque O!mvJD  
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背书支票to endorse a cheque Qiua  
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请付票款||清付票款to pay a cheque||to honour a cheque H35S#+KX  
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支票退票to dishonour a cheque t
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拒付支票to refuse a cheque P?8GV%0$  
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拒付支票to stop payment of a cheque ql<i]Y  
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提示要求付款to present for payment 8 BY j  
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见票即付持票人payable to bearer 2VF%@p  
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支付指定人payable to order ?Eg(Gu.J  
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已过期||无效out of date||stale RSr %n1  
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请给出票人R/D||refer to drawer ,/YF-L$(t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s4G|_==  
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文字与数字不一致words and figures differ $9]m=S  
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支票 xHoKo  
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时间已过account closed (>F
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时间已过effects not cleared N U|d  
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停止付款payment stopped }MRd@ 0-?!  
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支票毁损cheque mutilated 5Ycco,x  
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汇款||寄钱to remit||to send money =3q/F7-  
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寄票供取款||支票支付to send a cheque for payment qP{/[uj[K  
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寄款人a remitter O<96/a'  
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收款人a remittee 4Fp0ZVT  
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国外汇票foreign Bill h.-@ F  
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国内汇票inland Bill RY c!~Wh~Y  
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跟单汇票documentary bill _@ *+~9%8p  
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空头汇票accommodation bill {Z h>mHW3  
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原始汇票original bill ua5OGx  
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改写||换新票据renewed bill Ps%qfL\  
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即期汇票sight bill||bill on demand KN tt  
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…days after date||…days after date…日后付款 EhO|~A*R  
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…months after date||…months after date…月后付款 =JKv:</.G  
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见票后…日付款…days after sight||…days sight )(tM/r4`c&  
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见票后…月付款…months after sight||…months sight jS+AGE?5e  
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同组票据set of bills ]
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单张汇票sola of exchange||sole of exchange b8%C*r7  
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远期汇票usance bill||bill at usance m!W3Cwz\&  
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长期汇票long bill = <j"M85.  
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短期汇票short bill
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逾期汇票overdue bill e#,~,W.H  
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宽限日期days of grace 5C"QE8R o  
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电汇telegraphic transfer （T.T） 7HVZZ!>~  
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邮汇postal order||postal note （Am.）||post office order||money order 4O:W#bx  
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本票promissory note （P/N） }<z_Q_b+e  
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押汇负责书||押汇保证书letter of hypothecation t8+_/BXv  
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副保||抵押品||付属担保物collateral security Cda!
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担保书trust receipt||letter of indemnity :L_BG)dM  
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承兑||认付acceptance dq IlD!  
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单张承兑general acceptance DMF -Y-h  
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有条件承兑qualified acceptance 8F)G7 H,  
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附条件认付conditional acceptance }X;U|]d  
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部分认付partial acceptance   #Fu>|2F|