[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。   a<TL&  
会计报表statement of account -i5g 8t'  
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往来帐目account current 2_n*u^X:_  
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现在往来帐||存款额current accout  iLcadX  
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销货帐account sales Juqn X  
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共同计算帐项joint account 8:?Q(M7  
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未决帐项outstanding account &d3'{~:  
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贷方帐项credit account||creditor account 9^#gVTGXv  
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借方帐项debit account||debtor account G4%M$LJh  
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应付帐||应付未付帐account payable C=aj&  
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应收帐||应收未收帐account receivable ,x"yZ  
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新交易||新帐new account <Z:8~:@  
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未决帐||老帐old account l&??2VO/t  
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现金帐cash account >+jbMAYSq  
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流水帐running account fJ&<iD)6  
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暂记帐||未定帐suspense account 9
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过期帐||延滞帐overdue account||pastdue account <% 7P  
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杂项帐户sundry account ,+\4 '`  
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详细帐单||明细表detail account qaMZfA  
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呆帐bad account (U(/C5 '  
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会计项目title of account i{|lsd(+  
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会计薄||帐薄account-book ;-9zMbte:  
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营业报告书||损益计算表account of budiness||business report Mm5U`mB  
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借贷细帐||交验帐account rendered =GH@.3`X  
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明细帐account stated 7wiK.99  
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与…银行开立一户头to open an account with `jb0+{08  
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与…银行建立交易to keep account with MtZt8s  
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继续记帐to keep account pAJ=f}",]E  
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与…有交易to have an account with r~Y>+ln.  
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作成会计帐||有往来帐项to make out an account with NK+FQ^m[  
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清算||清理债务to make up an account $:f
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清洁帐目||与…停止交易to close ones account with ?vZWUWa  
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结帐to close an account SW,q}-  
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清理未付款to ask an account||to demand an account H/^~<U#p  
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结清差额to balance the account with 6PiEa(  
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清算to settle an account||to liquidate an account||to square an account <8iYL`3  
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审查帐目||监查帐目to audit an account  AGh~8[  
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检查帐目to examine an account _TZW|Dh-2F  
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转入A的帐户to charge the amount to As account nped  
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以计帐方式付款to pay on account j'k8^*M6  
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代理某人||为某人on ones account||on account of one Mx^y>\X)v  
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为自己计算||独立帐目on ones own account 'n>K^rA  
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由某人收益并负风险on ones account and risk||for ones account and risk 0xN!DvCg>.  
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由某人负担for ones account||for account of one "PMO  
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按某人指示||列入某人帐户by order and for account of one |B 9t-  
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列入5月份帐目for May account J(4g4?  
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编入某中帐项下to pass to the account of||to place to the account of ya#RII']  
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寄出清算书to send in an account||to send in render an account [Uswf3  
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支票薄cheque book I<sfN'FpT  
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支票陈票人cheque drawer 2bkJ /u`i  
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持票人cheque holder f#1/}Hq/I  
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不记名支票cheque to bearer||bearer cheque sp^Wo7&g  
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记名支票||认人支票cheque to order @`6}`k  
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到期支票antedated cheque zOL;"/R  
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未到期支票postdated cheque bf1)M>g,O  
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保付支票certified cheque CG.,/]_  
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未获兑现支票，退票returned cheque 07FT)Q
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横线支票crossed cheque ?,>5[Ha^?  
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普通横线general crossing \ADLMj`F|  
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特别横线special crossing NJm-%K  
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空白支票blank cheque e^8BV;+c  
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失效支票，过期支票stale cheque \E77SO,$  
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普通支票open cheque toIYE*ocv=  
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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\XGl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;{gT=,KQ`  
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支票换现金||兑现to cash a cheque i
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清理票款to clear a cheque 1qZG`Vz  
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保证兑现to certify a cheque Y{+3}drJE  
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填写支票数额to fill up a cheque `{o$F ::(  
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支票上划线to cross a cheque  :,~K]G  
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开发支票to make out a cheque fp;a5||5  
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签发支票，开立支票to draw a cheque||to issue a cheque -J?~U2  
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透支支票to overdraw a cheque vr4S9`,  
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背书支票to endorse a cheque ZqK]jT6V/X  
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请付票款||清付票款to pay a cheque||to honour a cheque r/PKrw sC  
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支票退票to dishonour a cheque 1VLLo~L%  
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拒付支票to refuse a cheque 7zGMkl  
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拒付支票to stop payment of a cheque r0btC@Hxy  
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提示要求付款to present for payment *P xf#X  
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见票即付持票人payable to bearer euZI`*0  
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支付指定人payable to order =P]GPEz_  
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已过期||无效out of date||stale }n[Bq #  
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请给出票人R/D||refer to drawer Qlh?
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f_'"KF[%  
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文字与数字不一致words and figures differ ]!aUT&  
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支票 J6auUm` `  
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时间已过account closed UkfA}b^@
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时间已过effects not cleared H:MUNc8i  
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停止付款payment stopped UR,?!rJ^B  
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支票毁损cheque mutilated T 9MzUV&  
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汇款||寄钱to remit||to send money 0%H24N 9.  
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寄票供取款||支票支付to send a cheque for payment X+*<B(E  
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寄款人a remitter s9 &)Fv-#V  
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收款人a remittee ]CI
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国外汇票foreign Bill UQnBqkE  
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国内汇票inland Bill 9BO|1{  
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跟单汇票documentary bill T;J7+0  
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空头汇票accommodation bill C$t.C rxx  
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原始汇票original bill /Bh>  
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改写||换新票据renewed bill ]~'9  
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即期汇票sight bill||bill on demand ;}UzJe ,S  
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…days after date||…days after date…日后付款 X:U=MWc>  
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…months after date||…months after date…月后付款 <r_3obRC  
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见票后…日付款…days after sight||…days sight iQu^|,tHEM  
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见票后…月付款…months after sight||…months sight 7&h\l6}Yh  
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同组票据set of bills aXX,Zu^  
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单张汇票sola of exchange||sole of exchange ";756'>  
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远期汇票usance bill||bill at usance c$.
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长期汇票long bill fBf]4@{
  
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短期汇票short bill I+*o sk  
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逾期汇票overdue bill 9*BoYFw92*  
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宽限日期days of grace f+{c1fb>s  
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电汇telegraphic transfer （T.T） _2wAaJvA  
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邮汇postal order||postal note （Am.）||post office order||money order cR,'o'V/  
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本票promissory note （P/N） NKRaQr  
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押汇负责书||押汇保证书letter of hypothecation R 4DM_u  
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副保||抵押品||付属担保物collateral security ~D<7W4c  
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担保书trust receipt||letter of indemnity 0eQ~#~j&  
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承兑||认付acceptance l R:
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单张承兑general acceptance OAmES;Ck$(  
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有条件承兑qualified acceptance p
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附条件认付conditional acceptance JoZqLy!@
 
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部分认付partial acceptance   L~@ma(TV{K