[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。   fg+Q7'*Vq  
会计报表statement of account U!^\DocAY  
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往来帐目account current }4 5|  
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现在往来帐||存款额current accout Cddw\|'3  
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销货帐account sales "JKrbgN@;L  
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共同计算帐项joint account a[[u>oHyd  
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未决帐项outstanding account |:L<Ko  
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贷方帐项credit account||creditor account =>n:\_*M  
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借方帐项debit account||debtor account "!9~77  
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应付帐||应付未付帐account payable z2A7:[  
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应收帐||应收未收帐account receivable m .l
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新交易||新帐new account /E@LnKe  
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未决帐||老帐old account 'dDd9  
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现金帐cash account %19TJn%J$  
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流水帐running account hS OAjS  
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暂记帐||未定帐suspense account C6Ap  4  
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过期帐||延滞帐overdue account||pastdue account >}\!'3)_  
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杂项帐户sundry account =mxmJFA  
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详细帐单||明细表detail account ZXsm9  
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呆帐bad account rQC{"hS1  
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会计项目title of account cfyN)#9  
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会计薄||帐薄account-book '=EaZ>=  
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营业报告书||损益计算表account of budiness||business report AfpB=3  
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借贷细帐||交验帐account rendered ( ?3 )l  
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明细帐account stated ev7Y^   
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与…银行开立一户头to open an account with BaIH7JLZ8  
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与…银行建立交易to keep account with V) V\M6  

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继续记帐to keep account b/5  
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与…有交易to have an account with hJ 4]GA'  
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作成会计帐||有往来帐项to make out an account with c&z@HEzV7  
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清算||清理债务to make up an account s|.V:%9e  
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清洁帐目||与…停止交易to close ones account with /DA'p[,  
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结帐to close an account | z=:D*uh~  
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清理未付款to ask an account||to demand an account |fkz=*rn  
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结清差额to balance the account with //S/pCqED  
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清算to settle an account||to liquidate an account||to square an account U<QO@5  
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审查帐目||监查帐目to audit an account b7 %Z~
 
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检查帐目to examine an account 77?/e^K\S  
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转入A的帐户to charge the amount to As account 1S .~Vh0Q,  
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以计帐方式付款to pay on account w;+x g  
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代理某人||为某人on ones account||on account of one },<(VhP  
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为自己计算||独立帐目on ones own account +ve S~  
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由某人收益并负风险on ones account and risk||for ones account and risk b?S,%  
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由某人负担for ones account||for account of one &5k$v^W5  
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按某人指示||列入某人帐户by order and for account of one lsJl+%&8  
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列入5月份帐目for May account |qe[`x; %  
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编入某中帐项下to pass to the account of||to place to the account of 'YKyY:eZ  
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寄出清算书to send in an account||to send in render an account |AD"}8  
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支票薄cheque book 'F-;uN  
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支票陈票人cheque drawer MK1V1F`  
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持票人cheque holder  DT2uUf  
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不记名支票cheque to bearer||bearer cheque +)
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记名支票||认人支票cheque to order /w|!SZB  
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到期支票antedated cheque o54/r#~fi  
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未到期支票postdated cheque |!Uul0O  
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保付支票certified cheque vz~`M9^  
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未获兑现支票，退票returned cheque xU6rZCqE  
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横线支票crossed cheque 1#w'<}h#U  
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普通横线general crossing ev
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特别横线special crossing J/k4CV*li(  
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空白支票blank cheque xoB "hNIX  
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失效支票，过期支票stale cheque (~Hwq:=.  
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普通支票open cheque ETQL,t9m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CkeqK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges krSOSWJ  
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支票换现金||兑现to cash a cheque f1wwx|b%.  
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清理票款to clear a cheque ,9"A"p*R  
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保证兑现to certify a cheque (jtkY_  

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填写支票数额to fill up a cheque mKZ^FgG  
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支票上划线to cross a cheque |W;EPQ+<  
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开发支票to make out a cheque +l@+e_>  
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签发支票，开立支票to draw a cheque||to issue a cheque I%# e\  
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透支支票to overdraw a cheque &k0c|q]  
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背书支票to endorse a cheque d
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请付票款||清付票款to pay a cheque||to honour a cheque /u N3"m5i  
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支票退票to dishonour a cheque iT"H%{+~  
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拒付支票to refuse a cheque -Drm4sTpDb  
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拒付支票to stop payment of a cheque  zFk@Y  
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提示要求付款to present for payment +gsk}>"  
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见票即付持票人payable to bearer !B\[Q$  
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支付指定人payable to order qnZ`]?  
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已过期||无效out of date||stale m%?b"kxL[  
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请给出票人R/D||refer to drawer  p3r1lUw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SY}iU@xo  
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文字与数字不一致words and figures differ B<Ynx_95  
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支票 OWK)4[HY(  
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时间已过account closed 5}4MXI4  
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时间已过effects not cleared 0OMyE9jJJ  
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停止付款payment stopped CW=-@W7  
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支票毁损cheque mutilated =P
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汇款||寄钱to remit||to send money J 6 S  
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寄票供取款||支票支付to send a cheque for payment cuR|cUK  
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寄款人a remitter CFZ=!s)B  
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收款人a remittee 7Hpsmfm  
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国外汇票foreign Bill ?V[yw=sl04  
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国内汇票inland Bill uB,B%XHj  
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跟单汇票documentary bill @;<w"j`r  
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空头汇票accommodation bill v!F(DP.)Z  
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原始汇票original bill <tF]>(|M  
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改写||换新票据renewed bill Gs?W7}<$  
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即期汇票sight bill||bill on demand cR5<.$aY  
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…days after date||…days after date…日后付款 WejY b;KS  
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…months after date||…months after date…月后付款 6:EO  
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见票后…日付款…days after sight||…days sight t'Q48QAb?  
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见票后…月付款…months after sight||…months sight /BIPLDN6  
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同组票据set of bills 7k$8i9#  
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单张汇票sola of exchange||sole of exchange by06!-P0[  
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远期汇票usance bill||bill at usance 
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长期汇票long bill WWe.1A,  
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短期汇票short bill pj )I4C)  
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逾期汇票overdue bill ld?M,Qd  
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宽限日期days of grace 95<:-?4C;W  
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电汇telegraphic transfer （T.T） -(iJ<  
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邮汇postal order||postal note （Am.）||post office order||money order vP?yl "U  
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本票promissory note （P/N） Kq?7#,_  
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押汇负责书||押汇保证书letter of hypothecation s_[?(Ip{  
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副保||抵押品||付属担保物collateral security zXD@M{  
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担保书trust receipt||letter of indemnity /LD*8 a  
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承兑||认付acceptance 3u^TJt)  
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单张承兑general acceptance T 82_`u  
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有条件承兑qualified acceptance [
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附条件认付conditional acceptance 6S<$7=$=  
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部分认付partial acceptance   r2th6hl~