[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。   5*D/%]YsD  
会计报表statement of account "C3/T&F  
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往来帐目account current 7J&4akT{9  
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现在往来帐||存款额current accout jlg(drTo  
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销货帐account sales dnuu&Rv  
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共同计算帐项joint account f:P}*^ Gw  
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未决帐项outstanding account W'TaBuCb  
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贷方帐项credit account||creditor account qb` \)X]9  
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借方帐项debit account||debtor account hwN f~3eJk  
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应付帐||应付未付帐account payable 7 x?<*T  
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应收帐||应收未收帐account receivable F^fdIZx  
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新交易||新帐new account t.\dpBq  
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未决帐||老帐old account 2jCfT>`3  
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现金帐cash account r0 uwPf  
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流水帐running account }|5Pr(I  
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暂记帐||未定帐suspense account ! #2{hQRu  
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过期帐||延滞帐overdue account||pastdue account qK&d]6H R  
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杂项帐户sundry account }U5yQ%N  
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详细帐单||明细表detail account *<ewS8f*6  
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呆帐bad account yY&I dE  
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会计项目title of account WU=59gB+jL  
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会计薄||帐薄account-book ChXq4]  
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营业报告书||损益计算表account of budiness||business report l3F6AlPql  
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借贷细帐||交验帐account rendered G,Azm}+  
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明细帐account stated OMg
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与…银行开立一户头to open an account with L.0mk_&  
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与…银行建立交易to keep account with L"Olwwmk  
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继续记帐to keep account +
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与…有交易to have an account with 5>N2:9We  
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作成会计帐||有往来帐项to make out an account with t$#j
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清算||清理债务to make up an account p\aaJ  
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清洁帐目||与…停止交易to close ones account with '|p$)yx2  
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结帐to close an account 1--C~IjJ+  
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清理未付款to ask an account||to demand an account ?FF4zI~  
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结清差额to balance the account with qPy1;maX
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清算to settle an account||to liquidate an account||to square an account A5R<p+t6  
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审查帐目||监查帐目to audit an account r@t9Ci=}  
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检查帐目to examine an account BB*f
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转入A的帐户to charge the amount to As account se>8Z4  
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以计帐方式付款to pay on account F9E<K]7K  
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代理某人||为某人on ones account||on account of one jW3!6*93  
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为自己计算||独立帐目on ones own account A1D^a,  
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由某人收益并负风险on ones account and risk||for ones account and risk +*T7@1  
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由某人负担for ones account||for account of one zHL@i0>^  
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按某人指示||列入某人帐户by order and for account of one l(u.I2^o  
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列入5月份帐目for May account y?m/*hh`  
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编入某中帐项下to pass to the account of||to place to the account of !?
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寄出清算书to send in an account||to send in render an account RHq/JD-  
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支票薄cheque book =aA+~/~8%  
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支票陈票人cheque drawer 7_Z#m (  
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持票人cheque holder `'c_=<&n  
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不记名支票cheque to bearer||bearer cheque HA`@7I  
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记名支票||认人支票cheque to order VUYmz)m5  
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到期支票antedated cheque Eu-RNrYh#  
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未到期支票postdated cheque 1Q4}'0U4  
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保付支票certified cheque wUQw!%?>  
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未获兑现支票，退票returned cheque I_%a{$Gjl  
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横线支票crossed cheque ] GTAq  
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普通横线general crossing GbA.UM~  
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特别横线special crossing r"a5(Q;n  
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空白支票blank cheque UH>F|3"d  
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失效支票，过期支票stale cheque sf|ke9-3  
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普通支票open cheque EVUq--)~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .R8 HZ}3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \U?n+6 7g  
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支票换现金||兑现to cash a cheque ]cC[-F[  
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清理票款to clear a cheque ;.Ie#Vr1N  
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保证兑现to certify a cheque fiI $T:g.  
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填写支票数额to fill up a cheque 1?Aga,~k:a  
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支票上划线to cross a cheque (9mMkU=  
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开发支票to make out a cheque desThnTw  
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签发支票，开立支票to draw a cheque||to issue a cheque G>Em!4h  
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透支支票to overdraw a cheque  5q<zN  
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背书支票to endorse a cheque Uo_tUp_Q  
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请付票款||清付票款to pay a cheque||to honour a cheque Vjm_F!S  
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支票退票to dishonour a cheque )I@L+  
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拒付支票to refuse a cheque h?yG<>wI  
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拒付支票to stop payment of a cheque VzR x%j/i  
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提示要求付款to present for payment -#A:`/22  
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见票即付持票人payable to bearer H.J5i~s  
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支付指定人payable to order 2+92Q_+  
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已过期||无效out of date||stale 26:evid  
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请给出票人R/D||refer to drawer o;-<|W>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +KYxw^k}"7  
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文字与数字不一致words and figures differ y`T--v3mI  
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支票 oT$(<$&<  
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时间已过account closed @5JL
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时间已过effects not cleared s,{RP0|  
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停止付款payment stopped & bp#1KR)  
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支票毁损cheque mutilated $l0eI  
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汇款||寄钱to remit||to send money Fv5x 6a  
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寄票供取款||支票支付to send a cheque for payment mgJ]@s}9  
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寄款人a remitter /ynKKJx<Y  
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收款人a remittee Lqz}&A   
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国外汇票foreign Bill u(TgWp5WF  
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国内汇票inland Bill Wfi:wCqZG  
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跟单汇票documentary bill tDuUAI 54  
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空头汇票accommodation bill uHujw.H/y  
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原始汇票original bill 0|wKR|zW  
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改写||换新票据renewed bill y:^>
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即期汇票sight bill||bill on demand -h^} jP8  
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…days after date||…days after date…日后付款 )sz2 9  
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…months after date||…months after date…月后付款 s].'@_~s  
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见票后…日付款…days after sight||…days sight :b3lJ-dB  
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见票后…月付款…months after sight||…months sight \qK}(xq[  
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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 0z<]\a4  
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远期汇票usance bill||bill at usance ]mLTF',5  
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长期汇票long bill 4`'BaUU(  
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短期汇票short bill k;Ny%%5  
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逾期汇票overdue bill Qd)cFL "v  
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宽限日期days of grace )GT?Wd  
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电汇telegraphic transfer （T.T） W/F
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邮汇postal order||postal note （Am.）||post office order||money order Dqcu$V]  
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本票promissory note （P/N） XTXo xZ#w  
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押汇负责书||押汇保证书letter of hypothecation x]01j4HJ  
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副保||抵押品||付属担保物collateral security ?)QBJ9F  
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担保书trust receipt||letter of indemnity (<~
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承兑||认付acceptance |DS@90}  
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单张承兑general acceptance `Ta(P30  
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有条件承兑qualified acceptance !*
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附条件认付conditional acceptance w*kFtNBfU  
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部分认付partial acceptance   Bo(l!G