[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。   9oz)E>K4f  
会计报表statement of account {u3u%^E;R  
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往来帐目account current #oY7v,x\  
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现在往来帐||存款额current accout 1!#ZEI C  
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销货帐account sales m JT m/C  
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共同计算帐项joint account *%sYajmD  
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未决帐项outstanding account `#U6`[[  
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贷方帐项credit account||creditor account z>~3*a9&  

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借方帐项debit account||debtor account MvFXVCT#  
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应付帐||应付未付帐account payable [Ma9  
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应收帐||应收未收帐account receivable uv!/DX#  
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新交易||新帐new account %iv'/B8  
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未决帐||老帐old account ?~Des"F6)1  
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现金帐cash account ;z#9>99rH  
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流水帐running account 8}"j#tDc  
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暂记帐||未定帐suspense account  jQhf)B  
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过期帐||延滞帐overdue account||pastdue account IP3-lru  
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杂项帐户sundry account ='FEC-f95  
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详细帐单||明细表detail account Q.Acmht#  
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呆帐bad account E$T#o{pai  
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会计项目title of account >h9U~#G=  
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会计薄||帐薄account-book ;u%hwlo  
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营业报告书||损益计算表account of budiness||business report u0,~pJvX  
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借贷细帐||交验帐account rendered gSC@uf  
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明细帐account stated 75F&s,4+   
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与…银行开立一户头to open an account with Xk3Ufz]QN  
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与…银行建立交易to keep account with ; ^$RG
  
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继续记帐to keep account n5b
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与…有交易to have an account with X>CYKRtb  
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作成会计帐||有往来帐项to make out an account with 7+c@pEU]  
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清算||清理债务to make up an account Z` Aiw."|  
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清洁帐目||与…停止交易to close ones account with t!~mbx+  
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结帐to close an account ugCc&~`  
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清理未付款to ask an account||to demand an account us]ah~U6A  
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结清差额to balance the account with LC}]6  
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清算to settle an account||to liquidate an account||to square an account t^YD
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审查帐目||监查帐目to audit an account PvM<#zq_  
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检查帐目to examine an account V +hV&|=  
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转入A的帐户to charge the amount to As account MF1u8Yl:0  
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以计帐方式付款to pay on account S`-z$ph}  
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代理某人||为某人on ones account||on account of one ,
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为自己计算||独立帐目on ones own account Ji7A9Hk  
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由某人收益并负风险on ones account and risk||for ones account and risk gh~C.>W}q+  
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由某人负担for ones account||for account of one ?
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按某人指示||列入某人帐户by order and for account of one ^EB}e
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列入5月份帐目for May account HezCRtxRcc  
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编入某中帐项下to pass to the account of||to place to the account of 10a=[\ Q  
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寄出清算书to send in an account||to send in render an account kQj8;LU  
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支票薄cheque book O ~"^\]\  
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支票陈票人cheque drawer JiRW|+`pe  
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持票人cheque holder ArF+9upGY  
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不记名支票cheque to bearer||bearer cheque $#0%gs/x  
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记名支票||认人支票cheque to order h88 3pe
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到期支票antedated cheque 7^:s/xHO*  
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未到期支票postdated cheque 4$.4,4+  
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保付支票certified cheque n#m )]YQC  
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未获兑现支票，退票returned cheque n|{x\@VeF  

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横线支票crossed cheque B<+}_3.  
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普通横线general crossing rjfQ\W;}U  
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特别横线special crossing +\Rp N  
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空白支票blank cheque +xB!T1pD  
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失效支票，过期支票stale cheque ,HR~oT^  
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普通支票open cheque +d]}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !PJ;d)\T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lab{?!E>U  
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支票换现金||兑现to cash a cheque 5fM/y3QPsZ  
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清理票款to clear a cheque }[$C=|>  
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保证兑现to certify a cheque @D Qg1|m  
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填写支票数额to fill up a cheque 'R99kL/.N  
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支票上划线to cross a cheque }mk9-7  
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开发支票to make out a cheque v6;XxBR6  
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签发支票，开立支票to draw a cheque||to issue a cheque /<Zy-+3  
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透支支票to overdraw a cheque Y:ZI9JK?  
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背书支票to endorse a cheque )j]S;Mr  
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请付票款||清付票款to pay a cheque||to honour a cheque >/ECLP  
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支票退票to dishonour a cheque rX{QgyY&  
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拒付支票to refuse a cheque ;_%61ZI?M<  
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拒付支票to stop payment of a cheque ;yx+BaG~?  
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提示要求付款to present for payment Z
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见票即付持票人payable to bearer iShB^  
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支付指定人payable to order {Ejv8UdA9  
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已过期||无效out of date||stale t
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请给出票人R/D||refer to drawer T= ox;r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q}M^i7IE  
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文字与数字不一致words and figures differ #OJsu  

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支票 #D .H2'_}  
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时间已过account closed '4L i  
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时间已过effects not cleared L_<&oq  
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停止付款payment stopped TAi |]U!  
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支票毁损cheque mutilated [ }jSx]  
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汇款||寄钱to remit||to send money $QNfy.6Tn  
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寄票供取款||支票支付to send a cheque for payment gG*O&gQY  
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寄款人a remitter F2z^7n.S  
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收款人a remittee U%t:]6d&}  
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国外汇票foreign Bill sN5 x\9U  
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国内汇票inland Bill rZKv:x}{6  
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跟单汇票documentary bill o!sxfJKl  
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空头汇票accommodation bill 5NJ@mm{0  
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原始汇票original bill qf4|!UR{  
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改写||换新票据renewed bill ~AjbF(Ad  
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即期汇票sight bill||bill on demand _q3SR[k+`  
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…days after date||…days after date…日后付款 0:v7X)St  
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…months after date||…months after date…月后付款 IW6;ZDP  
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见票后…日付款…days after sight||…days sight Kqhj=B  
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见票后…月付款…months after sight||…months sight NawnC!~ $  
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同组票据set of bills YH
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单张汇票sola of exchange||sole of exchange dRW
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远期汇票usance bill||bill at usance N@tzYD|hA  
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长期汇票long bill Kc{fT^E  
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短期汇票short bill f{*G%  
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逾期汇票overdue bill 5x=tOR/h  
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宽限日期days of grace }KS[(Q  
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电汇telegraphic transfer （T.T） K<Iz5+oD  
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邮汇postal order||postal note （Am.）||post office order||money order R6{%o:{  
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本票promissory note （P/N） p m3?  
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押汇负责书||押汇保证书letter of hypothecation qI5/ME(}  
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副保||抵押品||付属担保物collateral security 3&x_%R  
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担保书trust receipt||letter of indemnity VPtA %1  
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承兑||认付acceptance 4s0>QD$J  
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单张承兑general acceptance fv<
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有条件承兑qualified acceptance %DzS~5$G  
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附条件认付conditional acceptance uop_bJ  
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部分认付partial acceptance   3lA<{m;V