[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。   Mpx/S<Z  
会计报表statement of account SHdL/1~t  
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往来帐目account current  7 Yv!N  
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现在往来帐||存款额current accout E)YVfM  
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销货帐account sales 6* r cR]  
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共同计算帐项joint account p!"(s/=  
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未决帐项outstanding account 3o8\/-*<  
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贷方帐项credit account||creditor account hLuJWjCV  
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借方帐项debit account||debtor account y lL8+7W
 
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应付帐||应付未付帐account payable xh'^c^1  
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应收帐||应收未收帐account receivable 9O >z4o  
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新交易||新帐new account WN0c%kz=  
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未决帐||老帐old account p{C9`wi)  
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现金帐cash account OOLe[P3J3  
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流水帐running account <IH*\q:7  
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暂记帐||未定帐suspense account FfXZ|o$;  
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过期帐||延滞帐overdue account||pastdue account _80ns&q  
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杂项帐户sundry account G+C}<S}  
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详细帐单||明细表detail account 9l l|JeNi  
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呆帐bad account u*k*yWdr  
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会计项目title of account &CO|Y(+  
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营业报告书||损益计算表account of budiness||business report #'iPDRYy  
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借贷细帐||交验帐account rendered wzbz}P>  
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明细帐account stated Yg|"-  
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与…银行开立一户头to open an account with pMDH   
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与…银行建立交易to keep account with uYabJqV  
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继续记帐to keep account gu!](yEgl  
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与…有交易to have an account with Pm;I3r=R\  
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作成会计帐||有往来帐项to make out an account with "B~WcC  
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清算||清理债务to make up an account ` %l&zwj>  
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清洁帐目||与…停止交易to close ones account with A0UV+ -PP  
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结帐to close an account f!mE1,eBEe  
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清理未付款to ask an account||to demand an account Kq8(d`g}  
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结清差额to balance the account with ~d&'Lp[3  
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清算to settle an account||to liquidate an account||to square an account K?$9N}+  
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审查帐目||监查帐目to audit an account ;tXB46  
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检查帐目to examine an account e',hC0&S  
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转入A的帐户to charge the amount to As account 7zOhyl?  
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以计帐方式付款to pay on account @gs26jX~2}  
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代理某人||为某人on ones account||on account of one A$%@fO.b  
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为自己计算||独立帐目on ones own account t^`<*H  
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由某人收益并负风险on ones account and risk||for ones account and risk jK& Nkp  
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由某人负担for ones account||for account of one (3)C_Z  
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按某人指示||列入某人帐户by order and for account of one Bq~AU#  
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列入5月份帐目for May account NTXws 4'D  
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编入某中帐项下to pass to the account of||to place to the account of F2Nb5WT  
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寄出清算书to send in an account||to send in render an account  u!=]zW%  
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支票薄cheque book J>,'P^  
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支票陈票人cheque drawer GV `idFd  
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持票人cheque holder 6/p
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不记名支票cheque to bearer||bearer cheque "6|'&6&  
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记名支票||认人支票cheque to order NKIkd  
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到期支票antedated cheque $S"zxEJJ Y  
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未到期支票postdated cheque 8yJk81 gY  
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保付支票certified cheque Z(Ls#hp  
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未获兑现支票，退票returned cheque 6 ^6uK  
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横线支票crossed cheque 6832N3=  
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普通横线general crossing HeAc(_=C  
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特别横线special crossing e-T9HM&%P  
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空白支票blank cheque 2-B8>-   
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失效支票，过期支票stale cheque @%5F^Vbd  
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普通支票open cheque Vv*5{_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L5
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0$dY;,Q.  
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支票换现金||兑现to cash a cheque &opH\wa  
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清理票款to clear a cheque $F==n4)  
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保证兑现to certify a cheque ?\ i,JJO  
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填写支票数额to fill up a cheque 9R<J$e  
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支票上划线to cross a cheque m:o$|7r  
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开发支票to make out a cheque E"vi+'(v  
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签发支票，开立支票to draw a cheque||to issue a cheque =dJEcC_J  
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透支支票to overdraw a cheque ?%TM7Z4  
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背书支票to endorse a cheque Sr-^f
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请付票款||清付票款to pay a cheque||to honour a cheque 7qdl,z  
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支票退票to dishonour a cheque Bk(XJAjY  
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拒付支票to refuse a cheque l<:)rg^,  
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拒付支票to stop payment of a cheque $+yQ48Wq  
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提示要求付款to present for payment |zegnq~  
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见票即付持票人payable to bearer {.[,ee-)9  
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支付指定人payable to order U\plt%2m>  
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已过期||无效out of date||stale {@`Uf;hPAX  
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请给出票人R/D||refer to drawer !c' ;L'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gG?*Fi  
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文字与数字不一致words and figures differ ed2&9E>9b  
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支票 Rs`Y'_B  
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时间已过account closed  8x
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时间已过effects not cleared `cRB!w=KHV  
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停止付款payment stopped [Y~s  
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支票毁损cheque mutilated (!=aRC.-  
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汇款||寄钱to remit||to send money d8I:F9  
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寄票供取款||支票支付to send a cheque for payment ?5gpk1  

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寄款人a remitter dkC/ ?R  
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收款人a remittee z#/*LP#oY  
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国外汇票foreign Bill O,v$' r W  
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国内汇票inland Bill bq]a8tSB  
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跟单汇票documentary bill s9>!^MzBK  
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空头汇票accommodation bill jyr#e  
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原始汇票original bill t"fD"Xpj  
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改写||换新票据renewed bill IF1}}[Ht  
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即期汇票sight bill||bill on demand yW 3h_08  
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…days after date||…days after date…日后付款 J;dFmZOk  
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…months after date||…months after date…月后付款 +fN0>@s  
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见票后…日付款…days after sight||…days sight @$]h[   
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见票后…月付款…months after sight||…months sight p(Mv^ea  
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同组票据set of bills 9tO_hhEQ@  
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单张汇票sola of exchange||sole of exchange tN~{Mt$-W  
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远期汇票usance bill||bill at usance ;<\*(rUe  
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长期汇票long bill `0D
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短期汇票short bill ZfU_4Pl->  
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逾期汇票overdue bill !wgj$5Rw.  
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宽限日期days of grace _[x(p6Xp  
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电汇telegraphic transfer （T.T） S`::f(e  
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邮汇postal order||postal note （Am.）||post office order||money order IX}l)t[:(  
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本票promissory note （P/N） B?jF1F!9  
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押汇负责书||押汇保证书letter of hypothecation &IcDUr]L  
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副保||抵押品||付属担保物collateral security ]n{2cPx5d  
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担保书trust receipt||letter of indemnity V1ug.Jv^  
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承兑||认付acceptance :!%oQQO  
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单张承兑general acceptance Ct B> s7  

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有条件承兑qualified acceptance ?B-aj  
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附条件认付conditional acceptance \UXQy{Ex  
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部分认付partial acceptance   ]Y3ALQr!