[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。   vk<4P;
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会计报表statement of account mW1T4rR
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往来帐目account current f\~A72-  
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现在往来帐||存款额current accout 5>>JQ2'W  
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销货帐account sales ~N8$abQJV  
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共同计算帐项joint account Wux[h8G  
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未决帐项outstanding account < X ([VZ  
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贷方帐项credit account||creditor account T]2=  
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借方帐项debit account||debtor account ]
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应付帐||应付未付帐account payable 5RR4jX]  
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应收帐||应收未收帐account receivable MbXtmQ%C8  
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新交易||新帐new account %wN*Hu~E
  
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未决帐||老帐old account URj2 evYW  
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现金帐cash account !wH'dsriD  
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流水帐running account .Xk#Cwm'  
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暂记帐||未定帐suspense account 9]QHwa>_|2  
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过期帐||延滞帐overdue account||pastdue account !%/(a)B$^$  
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杂项帐户sundry account zh9B8r)C  
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详细帐单||明细表detail account iO7s zi  
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呆帐bad account ;Hn>Ew  
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会计项目title of account AU<A\   
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会计薄||帐薄account-book rs,:pU  
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营业报告书||损益计算表account of budiness||business report R{q<V uN  
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借贷细帐||交验帐account rendered ]*<!|;q  
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明细帐account stated 3 ]w a8|  
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与…银行开立一户头to open an account with QsyM[;\j:  
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与…银行建立交易to keep account with tD> qHR  
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继续记帐to keep account k]S`A,~  
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与…有交易to have an account with 
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作成会计帐||有往来帐项to make out an account with +HoCG;C{  
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清算||清理债务to make up an account 9Rb tFwbn  
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清洁帐目||与…停止交易to close ones account with =/(R_BFna  
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结帐to close an account ;qaNIOo9  
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清理未付款to ask an account||to demand an account lD,;xu Q  
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结清差额to balance the account with )u.%ycfeV  
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清算to settle an account||to liquidate an account||to square an account `$ZBIe/u  
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审查帐目||监查帐目to audit an account #=czqZw  
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检查帐目to examine an account $8fJDN  
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转入A的帐户to charge the amount to As account .r \g]  
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以计帐方式付款to pay on account b@9d@@/wx  
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代理某人||为某人on ones account||on account of one }!jn%@_y@  
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为自己计算||独立帐目on ones own account PPj%
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由某人收益并负风险on ones account and risk||for ones account and risk U_@Dn[/:  
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由某人负担for ones account||for account of one %VwkYAgA  
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按某人指示||列入某人帐户by order and for account of one I$JyAj  
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列入5月份帐目for May account "hLmwz|a  
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编入某中帐项下to pass to the account of||to place to the account of mjJ/rx{kbw  
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寄出清算书to send in an account||to send in render an account  @zSj&4  
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支票薄cheque book 8QN/D\uq  
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支票陈票人cheque drawer 9 N9Q#o$!.  
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持票人cheque holder t[X,m]SX  
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不记名支票cheque to bearer||bearer cheque AqjEz+TVt  
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记名支票||认人支票cheque to order c}D>.x|]  
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到期支票antedated cheque }Fb966 $  
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未到期支票postdated cheque J
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保付支票certified cheque w"A%@<V3Ec  
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未获兑现支票，退票returned cheque &1ss @-  
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横线支票crossed cheque  7K &j  
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普通横线general crossing Fn*)!,)  
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特别横线special crossing j8{,u6w)-  
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空白支票blank cheque ?\Lf=[  
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失效支票，过期支票stale cheque n<66 7 <  
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普通支票open cheque h,)UB1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p_l.a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rdQ'#}Ix  
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支票换现金||兑现to cash a cheque Y#aHGZ$i  
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清理票款to clear a cheque |4A938'4j  
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保证兑现to certify a cheque aO>Nev  
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填写支票数额to fill up a cheque !'T,%8']  
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支票上划线to cross a cheque {[Vkht}  
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开发支票to make out a cheque >zY~")|R(  
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签发支票，开立支票to draw a cheque||to issue a cheque A~7q=
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透支支票to overdraw a cheque qz2j55j   
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背书支票to endorse a cheque E3<~C(APW  
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请付票款||清付票款to pay a cheque||to honour a cheque y
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支票退票to dishonour a cheque 1ZK~i  
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拒付支票to refuse a cheque a'm\6AW2)  
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拒付支票to stop payment of a cheque :VEy\ R>W  
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提示要求付款to present for payment wX!>& Gc.  
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见票即付持票人payable to bearer 540,A,>:tb  
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支付指定人payable to order hi(uL>\  
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已过期||无效out of date||stale 9q=\ _[\[  
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请给出票人R/D||refer to drawer z8"(Yy7m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds == z,vxr  
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文字与数字不一致words and figures differ 0,x<@.pW  
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支票 MCcWRbE5#  
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时间已过account closed ~Uet)y<  
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时间已过effects not cleared zU7/P|Dw+  
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停止付款payment stopped -brn&1oJ  
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支票毁损cheque mutilated ^q uv`d  
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汇款||寄钱to remit||to send money N>'T"^S/  
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寄票供取款||支票支付to send a cheque for payment 0{Kb1Ut  
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寄款人a remitter b\U p(]  
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收款人a remittee 0PK*ULwSN  
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国外汇票foreign Bill tyH*epanw  
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国内汇票inland Bill #^>5,
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跟单汇票documentary bill Iaq7<$XU  
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空头汇票accommodation bill .[Z<r>  
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原始汇票original bill <V}^c/c
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改写||换新票据renewed bill 2VNMz[W'  
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即期汇票sight bill||bill on demand :\+;5Se+l  
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…days after date||…days after date…日后付款 8( ^;h2O!  
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…months after date||…months after date…月后付款 y] Io`w(>  
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见票后…日付款…days after sight||…days sight _?M71>3$.  
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见票后…月付款…months after sight||…months sight W2F %E  
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同组票据set of bills MYzyg  
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单张汇票sola of exchange||sole of exchange DK/xHIv8-  
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远期汇票usance bill||bill at usance GW_@hYIqD  
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长期汇票long bill sLE@Cm]k  
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短期汇票short bill C:77~f-+rQ  
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逾期汇票overdue bill 26fbBt8nP  
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宽限日期days of grace T{1Z(M+  
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电汇telegraphic transfer （T.T） LQ5W S  
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邮汇postal order||postal note （Am.）||post office order||money order WlHw\\ur  
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本票promissory note （P/N） p&wXRI  
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押汇负责书||押汇保证书letter of hypothecation )NeI]p  
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副保||抵押品||付属担保物collateral security >|jSd2_p  
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担保书trust receipt||letter of indemnity e[fzy0  
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承兑||认付acceptance ^E&':6(  
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单张承兑general acceptance ,5" vzGLJ  
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有条件承兑qualified acceptance T)B
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附条件认付conditional acceptance g+gHIb7{  
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部分认付partial acceptance   {uEu ^6a5