[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。   ~` tuPk~l  
会计报表statement of account Hv;xaT<}V  
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往来帐目account current NW\C
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现在往来帐||存款额current accout 07LyB\l~  
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销货帐account sales 2 }xePX9?  
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共同计算帐项joint account I5"wa:Z  
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未决帐项outstanding account XCM!8x?K  
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贷方帐项credit account||creditor account YmljHQP  
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借方帐项debit account||debtor account B!'K20"gF  
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应付帐||应付未付帐account payable PZ]tl  
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应收帐||应收未收帐account receivable kK5&?)3Y:  
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新交易||新帐new account P-X|qVNK1Z  
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未决帐||老帐old account 5o6IpF 0V  
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现金帐cash account 1Ek3^TOv7  
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流水帐running account rmg\Pa8W>  
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暂记帐||未定帐suspense account q^[t</_N  
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过期帐||延滞帐overdue account||pastdue account i9 aR#  
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杂项帐户sundry account c|<F8n  
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详细帐单||明细表detail account hk !=ZE3  
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呆帐bad account 'bbw0aB4  
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会计项目title of account F w{:shC  
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会计薄||帐薄account-book ^mC~<pP(  
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营业报告书||损益计算表account of budiness||business report 7"| Qmyb  
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借贷细帐||交验帐account rendered &_3#W.w~Z  
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明细帐account stated A^}#  
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与…银行开立一户头to open an account with Um/l{:S  
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与…银行建立交易to keep account with >-c?+oy  
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继续记帐to keep account L)M{S3q ,  
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与…有交易to have an account with 5v
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作成会计帐||有往来帐项to make out an account with E3a^"V3p  
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清算||清理债务to make up an account 6`-<N!  
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清洁帐目||与…停止交易to close ones account with X:t?'41m\  
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结帐to close an account *_YH}U  
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清理未付款to ask an account||to demand an account E6R\DM  
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结清差额to balance the account with K:e[#b8:R  
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清算to settle an account||to liquidate an account||to square an account x _kT Wq  
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审查帐目||监查帐目to audit an account .Erv\lv*  
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检查帐目to examine an account D?d
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转入A的帐户to charge the amount to As account cxQ %tL+S&  
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以计帐方式付款to pay on account H`k YDp  
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代理某人||为某人on ones account||on account of one 5w~ 0Q  
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为自己计算||独立帐目on ones own account 9*~";{O.Oa  
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由某人收益并负风险on ones account and risk||for ones account and risk d%L/[.&  
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由某人负担for ones account||for account of one h'GOO(  
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按某人指示||列入某人帐户by order and for account of one }4piZ ch  
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列入5月份帐目for May account ? 47"$=G  
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编入某中帐项下to pass to the account of||to place to the account of > Xij+tt{  
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寄出清算书to send in an account||to send in render an account {~#PM>f  
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支票薄cheque book * R X^ z6  
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支票陈票人cheque drawer ?|_i"*]l  
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持票人cheque holder ]Nssn\X7  
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不记名支票cheque to bearer||bearer cheque O0_RW`69  
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记名支票||认人支票cheque to order Eg}U.ss^  
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到期支票antedated cheque 5G`fVsb  

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未到期支票postdated cheque #,1)@[  
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保付支票certified cheque 4b,+;  
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未获兑现支票，退票returned cheque ][#|5UK8L  
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横线支票crossed cheque Nz*,m'-1e  
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普通横线general crossing p8?"}  
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特别横线special crossing BnDCK@+|Q  
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空白支票blank cheque 5Fj9.K~k  
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失效支票，过期支票stale cheque >LH}A6dUC  
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普通支票open cheque G$QN_h,}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PyK!Cyq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hn/yX|4c(  
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支票换现金||兑现to cash a cheque WiQVZ{  
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清理票款to clear a cheque z}Us+>z+jc  
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保证兑现to certify a cheque #sg dMrVQ  
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填写支票数额to fill up a cheque 2Qh)/=8lM  
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支票上划线to cross a cheque Yo=$@~vN]  
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开发支票to make out a cheque Y|J=72!]  
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签发支票，开立支票to draw a cheque||to issue a cheque >}2 ,2  
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透支支票to overdraw a cheque ~Z*7:bPN!^  
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背书支票to endorse a cheque Sl'$w4s   
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请付票款||清付票款to pay a cheque||to honour a cheque F? 6Q(mRl  
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支票退票to dishonour a cheque /me ]sOkn  
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拒付支票to refuse a cheque >&R@L KP  
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拒付支票to stop payment of a cheque m']$)Iqw  
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提示要求付款to present for payment [e@m-/ B  
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见票即付持票人payable to bearer ZWzr8oY)  
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支付指定人payable to order ggkz fg&  
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已过期||无效out of date||stale gd#?rc*f<3  
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请给出票人R/D||refer to drawer zSk`Ou8M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f8qDmk5s  
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文字与数字不一致words and figures differ tlg}"lY  
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支票 $UK m[:7  
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时间已过account closed B B'qbX3xK  
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时间已过effects not cleared LikCIO  
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停止付款payment stopped hu"-dT;4]  
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支票毁损cheque mutilated I?%q`GyP5  
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汇款||寄钱to remit||to send money L\
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寄票供取款||支票支付to send a cheque for payment vSoG] :1  
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寄款人a remitter -wl&~}%M  
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收款人a remittee <ME>#,  
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国外汇票foreign Bill ,g*3u  
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国内汇票inland Bill F|.tn`j]U  
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跟单汇票documentary bill gE=9K @  
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空头汇票accommodation bill 0nB[Udk?  
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原始汇票original bill aE3eYl9u  
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改写||换新票据renewed bill L,nb<  
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即期汇票sight bill||bill on demand t#y,9>6  
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…days after date||…days after date…日后付款  P2C>IS  
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…months after date||…months after date…月后付款 &N6[*7  
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见票后…日付款…days after sight||…days sight UHU ,zgM  
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见票后…月付款…months after sight||…months sight W(4$.uZ)  
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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 6J}Yr5oD  

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远期汇票usance bill||bill at usance YX)Rs Vf  
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长期汇票long bill PUZcb+%]h  
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短期汇票short bill
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逾期汇票overdue bill Meep  
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宽限日期days of grace 2fu<s^9dh  
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电汇telegraphic transfer （T.T） v@q&B|0  
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邮汇postal order||postal note （Am.）||post office order||money order ){'<67dK  
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本票promissory note （P/N） }+pwSjsno  
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押汇负责书||押汇保证书letter of hypothecation dhnX\/  
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副保||抵押品||付属担保物collateral security 6k>5+-&_  
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担保书trust receipt||letter of indemnity /!?Tv8TPp  
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承兑||认付acceptance )AR-b8..o  
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单张承兑general acceptance *n&Sd~Mg  
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有条件承兑qualified acceptance c_+fA  
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附条件认付conditional acceptance MaY_*[  
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部分认付partial acceptance   ?Sa,n^b*H