[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。   9|3o<  
会计报表statement of account HsH<m j  
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往来帐目account current fnOIv#  
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现在往来帐||存款额current accout Rcf=J){D6  
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销货帐account sales 2fbU-9Rfn  
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共同计算帐项joint account MA6P"?  
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未决帐项outstanding account >?V<$>12  
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贷方帐项credit account||creditor account c'rd$  
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借方帐项debit account||debtor account `:4MMr91  
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应付帐||应付未付帐account payable ym
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应收帐||应收未收帐account receivable M')bHB(~v  
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新交易||新帐new account gIBpOPr^d  
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未决帐||老帐old account x< S\D&  
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现金帐cash account ]ViOr8u   
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流水帐running account LfllO  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account O4N-_Kfp/  
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杂项帐户sundry account *`1bc'umM;  
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详细帐单||明细表detail account D2)i3vFB  
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呆帐bad account 5}7ISNP;f  
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会计项目title of account {=6)SBjf  
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会计薄||帐薄account-book q-H&5K  
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营业报告书||损益计算表account of budiness||business report S?2YJl8B  
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借贷细帐||交验帐account rendered DU`v J2  
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明细帐account stated ZHcONYAr  
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与…银行开立一户头to open an account with 8UYJye8  
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与…银行建立交易to keep account with Y6a$gXRT  
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继续记帐to keep account fSr`>UpxC  
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与…有交易to have an account with ,uO?;!t  
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作成会计帐||有往来帐项to make out an account with {RH*8?7  
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清算||清理债务to make up an account pb6 Q?QG,  
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清洁帐目||与…停止交易to close ones account with P$Axc/H  
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结帐to close an account W!y)Ho  
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清理未付款to ask an account||to demand an account e`vUK.UoW  
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结清差额to balance the account with V!\n3i ?i  
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清算to settle an account||to liquidate an account||to square an account !\3}R25  
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审查帐目||监查帐目to audit an account ~T;K-9R  
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检查帐目to examine an account bU:V%B?=]  
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转入A的帐户to charge the amount to As account 8xc 8L1;  
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以计帐方式付款to pay on account |:dCVd<du  
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代理某人||为某人on ones account||on account of one @"jmI&hYn  
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为自己计算||独立帐目on ones own account ;L#LDk{Za  
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由某人收益并负风险on ones account and risk||for ones account and risk bCH*8,Bmh  
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由某人负担for ones account||for account of one 0G+L1a -  
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按某人指示||列入某人帐户by order and for account of one @1/Q  
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列入5月份帐目for May account Dwm@E\^ihm  
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编入某中帐项下to pass to the account of||to place to the account of ?,A}E|jZ  
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寄出清算书to send in an account||to send in render an account ;'b!7sMO~  
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支票薄cheque book jQH5$  
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支票陈票人cheque drawer /j=DC9_  
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持票人cheque holder [[.&,6  
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不记名支票cheque to bearer||bearer cheque 9.MGH2^L?  
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记名支票||认人支票cheque to order 
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到期支票antedated cheque iuH8
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未到期支票postdated cheque $2 +$,:  
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保付支票certified cheque #1,>Qnl  
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未获兑现支票，退票returned cheque Xdp`Z'g  
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横线支票crossed cheque nIN%<3U2  
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普通横线general crossing 3ZJagJ\O  
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特别横线special crossing B3g82dm  
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空白支票blank cheque L]L~TA<D9i  
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失效支票，过期支票stale cheque ~jRk10T(B  
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普通支票open cheque e2=,n6N]c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^6NABXL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |uBot#K|  
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支票换现金||兑现to cash a cheque ]JCB^)tM  
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清理票款to clear a cheque ;x0KaFk  
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保证兑现to certify a cheque "a`0w9Mm}  
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填写支票数额to fill up a cheque #O974f8  
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支票上划线to cross a cheque qx<zX\qI6n  
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开发支票to make out a cheque _2n/vF;I+_  
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签发支票，开立支票to draw a cheque||to issue a cheque /s0VyUV=  
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透支支票to overdraw a cheque n\)f.}YD8d  
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背书支票to endorse a cheque _ ~$0 cj<  
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请付票款||清付票款to pay a cheque||to honour a cheque |2]WA'q  
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支票退票to dishonour a cheque "'dC>7*<  
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拒付支票to refuse a cheque 'eXw`kw (  
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拒付支票to stop payment of a cheque T`DlOi]Z_  
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提示要求付款to present for payment ]OUOL/J  
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见票即付持票人payable to bearer H~K2`Cr)4  
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支付指定人payable to order HpC4$JMm  
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已过期||无效out of date||stale j[eEyCW[)  
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请给出票人R/D||refer to drawer };sm8P
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "Jd1&FsCwX  
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文字与数字不一致words and figures differ A|-\C$  
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支票 jX,~iZ_B  
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时间已过account closed " <AljgF  
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时间已过effects not cleared !*-cf$  
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停止付款payment stopped :b-(@a7>  
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支票毁损cheque mutilated ?H?r!
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汇款||寄钱to remit||to send money >?KyPp  
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寄票供取款||支票支付to send a cheque for payment mt'#j"mU  
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寄款人a remitter 10^=
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收款人a remittee UHW
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国外汇票foreign Bill &s5*akG  
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国内汇票inland Bill vvCGzOv  
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跟单汇票documentary bill +zvK/Fj2q  
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空头汇票accommodation bill
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原始汇票original bill .jU9
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改写||换新票据renewed bill :([,vO:  
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即期汇票sight bill||bill on demand #,sJd^uI  
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…days after date||…days after date…日后付款 Vufw:}i+^  
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…months after date||…months after date…月后付款 ts ] +W!:  
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见票后…日付款…days after sight||…days sight $[d}g  
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见票后…月付款…months after sight||…months sight pw,.*N3P  
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同组票据set of bills &8N\ 6K=  
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单张汇票sola of exchange||sole of exchange wGB'c's*  
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远期汇票usance bill||bill at usance +1rJ;G  
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长期汇票long bill ~DSle 3  
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短期汇票short bill *Q)
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逾期汇票overdue bill SXhJz=h
 
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宽限日期days of grace  z\\MLyS  
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电汇telegraphic transfer （T.T） Ft07>E$/Q^  
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邮汇postal order||postal note （Am.）||post office order||money order wy7f7zIa  
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本票promissory note （P/N） 5-MI7I@l  
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押汇负责书||押汇保证书letter of hypothecation lK{h%2A\b  
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副保||抵押品||付属担保物collateral security gg<lWeS/3  
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担保书trust receipt||letter of indemnity |TkO'QN  
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承兑||认付acceptance zh7NXTzyf  
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单张承兑general acceptance orJN#0v4  
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有条件承兑qualified acceptance iOw'NxmY  
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附条件认付conditional acceptance c1c8):o+V  
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部分认付partial acceptance   :W^ k3/t