[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。   =kO@Gk?  
会计报表statement of account h60\ Y 8  
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往来帐目account current Gt5$6>A


 
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现在往来帐||存款额current accout \6LcVik  
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销货帐account sales )(.%QSA\C  
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共同计算帐项joint account :@WLGK*u.  
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未决帐项outstanding account }JH`'&3  
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贷方帐项credit account||creditor account ny~ W]1  
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借方帐项debit account||debtor account u IF$u  
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应付帐||应付未付帐account payable Ef-a4P i  
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应收帐||应收未收帐account receivable 0|GpZuGO9  
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新交易||新帐new account >|5XaaDa  
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未决帐||老帐old account BjwMb&a;  
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现金帐cash account { _-wG3f|  
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流水帐running account #`r(zI[  
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暂记帐||未定帐suspense account `B:B7Cpvn  

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过期帐||延滞帐overdue account||pastdue account N\c&PS  
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杂项帐户sundry account q^)=F_QvG  
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详细帐单||明细表detail account IkiQOk  
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呆帐bad account E(7@'d{o  
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会计项目title of account <Z2(qZ^Z  
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会计薄||帐薄account-book BhOXXa{B  
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营业报告书||损益计算表account of budiness||business report tx2Vyu  
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借贷细帐||交验帐account rendered -iY9GN89c  
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明细帐account stated UOn!Y@  
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与…银行开立一户头to open an account with )j{WeG7L  
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与…银行建立交易to keep account with 3*CzXK>`M&  
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继续记帐to keep account } l:mN  
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与…有交易to have an account with *,O :>Z5I  
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作成会计帐||有往来帐项to make out an account with p_rN1W Dd'  
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清算||清理债务to make up an account &*jxI[  
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清洁帐目||与…停止交易to close ones account with "i!2=A8k  
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结帐to close an account a-z23$3  
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清理未付款to ask an account||to demand an account vR6^n~  
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结清差额to balance the account with zxk??0]/  
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清算to settle an account||to liquidate an account||to square an account TS\A`{^T  
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审查帐目||监查帐目to audit an account ?L<UOv7;t  
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检查帐目to examine an account +(QMy&DtS  
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转入A的帐户to charge the amount to As account ZbZAx:L  
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以计帐方式付款to pay on account i(&6ys5  
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代理某人||为某人on ones account||on account of one  MrKU,-  
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为自己计算||独立帐目on ones own account >'2w\Uk~:  
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由某人收益并负风险on ones account and risk||for ones account and risk &G7)s%q  
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由某人负担for ones account||for account of one U'h[{ek  
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按某人指示||列入某人帐户by order and for account of one (8@hF#N1  
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列入5月份帐目for May account [MQJ71(3  
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编入某中帐项下to pass to the account of||to place to the account of ?,i#B'Z^  
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寄出清算书to send in an account||to send in render an account GmmT'3Q  
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支票薄cheque book zZ+LisSs&  
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支票陈票人cheque drawer 2=/g~rp*  
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持票人cheque holder sw qky5_K  
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不记名支票cheque to bearer||bearer cheque C!/8e (!N  
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记名支票||认人支票cheque to order :DX/r  
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到期支票antedated cheque |Qt`p @W  
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未到期支票postdated cheque _7j/[  
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保付支票certified cheque BE2\?q-  
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未获兑现支票，退票returned cheque CIik@O*  
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横线支票crossed cheque A_q3p\b  
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普通横线general crossing ,cO)Sxj  
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特别横线special crossing qyBK\WqaP  
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空白支票blank cheque O7CYpn4<7  
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失效支票，过期支票stale cheque z?_}+  
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普通支票open cheque [Z Gj7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Joo)GIB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z!i'Tbfn  
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支票换现金||兑现to cash a cheque ,v5>sL  
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清理票款to clear a cheque 0m!ZJHe  
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保证兑现to certify a cheque qq%_ksQ  
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填写支票数额to fill up a cheque 8A]q!To  
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支票上划线to cross a cheque A"ph!* i{  
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开发支票to make out a cheque %a^!~qV   
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签发支票，开立支票to draw a cheque||to issue a cheque |Q
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透支支票to overdraw a cheque N5]68Fu'({  
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背书支票to endorse a cheque fb=vO U  
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请付票款||清付票款to pay a cheque||to honour a cheque p)]^>-L  
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支票退票to dishonour a cheque t?&ajh  

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拒付支票to refuse a cheque KA[Su0  
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拒付支票to stop payment of a cheque Qd=/e pkm  
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提示要求付款to present for payment , >6X_XJQ  
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见票即付持票人payable to bearer r8E!-r}rno  
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支付指定人payable to order ";%1sK  
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已过期||无效out of date||stale #7)6X:/O  
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请给出票人R/D||refer to drawer q9Wtu7/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^Y!`wp2vn  
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文字与数字不一致words and figures differ VzNH%  
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支票 Msi
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时间已过effects not cleared g>{=R|uO5  
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停止付款payment stopped 0o`o'ZV=c  
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支票毁损cheque mutilated o>h >#!e  
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汇款||寄钱to remit||to send money K!j2AP3  
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寄票供取款||支票支付to send a cheque for payment e~1??k.;=  
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寄款人a remitter 3zkq'lZ  
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收款人a remittee \_oHuw  
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国外汇票foreign Bill wS*UXF&f  
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国内汇票inland Bill ?:,j9:m?  
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跟单汇票documentary bill *Co+UJjT  
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空头汇票accommodation bill y_w4ei  
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原始汇票original bill FTn[$q  
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改写||换新票据renewed bill Y,{Xv  
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即期汇票sight bill||bill on demand Z^b1i`v  
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…days after date||…days after date…日后付款 <7qM;)g  
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…months after date||…months after date…月后付款 z5?xmffB  
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见票后…日付款…days after sight||…days sight V`G]4}  
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见票后…月付款…months after sight||…months sight 3K{'~?mM  
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同组票据set of bills /.vB /{2  
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单张汇票sola of exchange||sole of exchange 'wDNP_  
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远期汇票usance bill||bill at usance !pgkUzMW  
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长期汇票long bill %Z
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短期汇票short bill \G2&   
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逾期汇票overdue bill zl$'W=[rFs  
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宽限日期days of grace "4Cb dD//  
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电汇telegraphic transfer （T.T） B\` 4TU}kE  
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邮汇postal order||postal note （Am.）||post office order||money order 7xqTT
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本票promissory note （P/N） T|[zk.8=E  
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押汇负责书||押汇保证书letter of hypothecation Xf(H_&K  
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副保||抵押品||付属担保物collateral security F$X"?fj  
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担保书trust receipt||letter of indemnity (hr*.NS#  
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承兑||认付acceptance hj[&.w  
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单张承兑general acceptance j6}/pe*;;T  
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有条件承兑qualified acceptance Mwm9{1{  
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附条件认付conditional acceptance O(pa;&"  
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部分认付partial acceptance   \+3amkBe