[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。   OCwW@OC +  
会计报表statement of account @|E;}:?u  
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往来帐目account current Imke/ =h  
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现在往来帐||存款额current accout cl@kRX<7'  
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销货帐account sales 0 -!?W  
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共同计算帐项joint account ^dheJ]n=k  
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未决帐项outstanding account zoR,RBU6  
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贷方帐项credit account||creditor account Tavtr9L0XY  
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借方帐项debit account||debtor account A J<iM)l|
 
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应付帐||应付未付帐account payable mipi]*ZfXE  
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应收帐||应收未收帐account receivable s'R~r  
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新交易||新帐new account N;e;
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未决帐||老帐old account ON:LPf>"-  
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现金帐cash account R tXF  
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流水帐running account ]s1TJw [B  
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暂记帐||未定帐suspense account {LR#(q$1  
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过期帐||延滞帐overdue account||pastdue account /ig^7+#  
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杂项帐户sundry account O[i2A(  
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详细帐单||明细表detail account $ioaunQKP  
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呆帐bad account AxG?zBTFx  
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会计项目title of account I1eb31<  
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会计薄||帐薄account-book UgOGBj,&5W  
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营业报告书||损益计算表account of budiness||business report baO&n  
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借贷细帐||交验帐account rendered (o6A?37i  
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明细帐account stated b_)QBE9  
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与…银行开立一户头to open an account with $AL|d[[T[  
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与…银行建立交易to keep account with ] BP^.N=  
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继续记帐to keep account s>"WQ|;6  
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与…有交易to have an account with O+3D 5*  
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作成会计帐||有往来帐项to make out an account with im^I9G  
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清算||清理债务to make up an account 6b1 Uj<  
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清洁帐目||与…停止交易to close ones account with 0$dY;,Q.  
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结帐to close an account v|hKf6  
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清理未付款to ask an account||to demand an account E<.{ v\  
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结清差额to balance the account with i\c^h;wX  

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清算to settle an account||to liquidate an account||to square an account Y{\2wU!Isn  
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审查帐目||监查帐目to audit an account -Z#]_C{Y-)  
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检查帐目to examine an account \}_7^)S;  
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转入A的帐户to charge the amount to As account MDXQj5s^  
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以计帐方式付款to pay on account o I"Fpo  
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代理某人||为某人on ones account||on account of one AI`1N%Owi  
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为自己计算||独立帐目on ones own account vt7
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由某人收益并负风险on ones account and risk||for ones account and risk K0bmU(Xxp  
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由某人负担for ones account||for account of one jF2GHyB  
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按某人指示||列入某人帐户by order and for account of one *fyEw\`a  
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列入5月份帐目for May account M(gWd8?#  
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编入某中帐项下to pass to the account of||to place to the account of }tgn1xpx  
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寄出清算书to send in an account||to send in render an account rm;"98~zJ?  
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支票薄cheque book +m},c-,=$w  
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支票陈票人cheque drawer _^A NJ7  
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持票人cheque holder =5#Jsn?U  
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不记名支票cheque to bearer||bearer cheque +u)$o  
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记名支票||认人支票cheque to order F'Vl\qPt  
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到期支票antedated cheque )o,0aGo>Of  
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未到期支票postdated cheque U /Fomu  
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保付支票certified cheque Z}f_\d'  
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未获兑现支票，退票returned cheque Sa~C#[V  
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横线支票crossed cheque '& :"/4@)  
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普通横线general crossing V|`|CVFo
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特别横线special crossing NR{:4zJT  
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空白支票blank cheque RwWQ$Eb_s  
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失效支票，过期支票stale cheque `314.a6S  
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普通支票open cheque +fN0>@s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {;U:0BPI3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v]v f(]""  
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支票换现金||兑现to cash a cheque aH_&=/-Tz  
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清理票款to clear a cheque c1i7Rc{q  
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保证兑现to certify a cheque vj pe'zx  
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填写支票数额to fill up a cheque m<E7cY3mX  
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支票上划线to cross a cheque <:?&}'aA  
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开发支票to make out a cheque aD4ln]sFxG  
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签发支票，开立支票to draw a cheque||to issue a cheque `F)Iv:;y,  
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透支支票to overdraw a cheque ;RU)Q)a)  
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背书支票to endorse a cheque m>iuy:ti  
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请付票款||清付票款to pay a cheque||to honour a cheque /F\7_  
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支票退票to dishonour a cheque uuq?0t2Z  
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拒付支票to refuse a cheque wtZe
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拒付支票to stop payment of a cheque 6:e0?R^aD"  
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提示要求付款to present for payment m8FKr/Z-  
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见票即付持票人payable to bearer Qc6323/"  
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支付指定人payable to order f1Rm9
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已过期||无效out of date||stale \wTWhr0  
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请给出票人R/D||refer to drawer u\6:Txqq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yXlzImPn  
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文字与数字不一致words and figures differ {AJspLcG  
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支票 $LKn
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时间已过account closed D(yRI  
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时间已过effects not cleared 9=Y-w s  
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停止付款payment stopped {Dqf.w>t  
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支票毁损cheque mutilated zaa>]~g.  
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汇款||寄钱to remit||to send money E\5t&jZr  
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寄票供取款||支票支付to send a cheque for payment dk# LAm0<  
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寄款人a remitter <Zl}u:(w  
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收款人a remittee *xI0hFJIM  
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国外汇票foreign Bill F$F,I,$ "  
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国内汇票inland Bill 
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跟单汇票documentary bill gi#bU  
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空头汇票accommodation bill Bf1,(^3XH  
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原始汇票original bill Fuq ;4UcbL  
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改写||换新票据renewed bill H]As2$[  
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即期汇票sight bill||bill on demand G'<:O(Imu  
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…days after date||…days after date…日后付款 3Z/_}5%"  
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…months after date||…months after date…月后付款 !1(*D*31  
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见票后…日付款…days after sight||…days sight f3PDLQA  
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见票后…月付款…months after sight||…months sight mk.1jx?l  
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同组票据set of bills 5?l8;xe`{f  
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单张汇票sola of exchange||sole of exchange zu/ BDyF  
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远期汇票usance bill||bill at usance uvG'Kx  
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长期汇票long bill ~aBf.  
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短期汇票short bill 3
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逾期汇票overdue bill '8w}m8{y  
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宽限日期days of grace <>v=jH|L  
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电汇telegraphic transfer （T.T） *q&^tn b  
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邮汇postal order||postal note （Am.）||post office order||money order x$hT+z6DUC  
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本票promissory note （P/N） fK|P144   
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押汇负责书||押汇保证书letter of hypothecation 70<{tjyc  
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副保||抵押品||付属担保物collateral security lFtH;h,==v  
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担保书trust receipt||letter of indemnity 6]r#6c%  
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承兑||认付acceptance Q h{P>}  
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单张承兑general acceptance ]JR2Av  

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有条件承兑qualified acceptance B.C:06E5  
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附条件认付conditional acceptance 2>[xe  
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部分认付partial acceptance   M._;3_)%/