[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。   U` hfvTi  
会计报表statement of account qg4fR'
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往来帐目account current o%`npi1y  
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现在往来帐||存款额current accout ?/'}JS(Sm  
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销货帐account sales ^=0
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共同计算帐项joint account Z>2]Xx% \  
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未决帐项outstanding account HY)ESU !  
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贷方帐项credit account||creditor account Hk;-5A|9  
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借方帐项debit account||debtor account |LmSWy*7  
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应付帐||应付未付帐account payable ]ii+S"U3  
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应收帐||应收未收帐account receivable yn~P{}68  
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未决帐||老帐old account 7SS07$B  
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现金帐cash account ~V+l_ :  
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流水帐running account >Ko[Xb-8^_  
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暂记帐||未定帐suspense account .\)A@ua^  
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过期帐||延滞帐overdue account||pastdue account )2.)3w1_4  
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杂项帐户sundry account 2 ZG@!Y|  
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详细帐单||明细表detail account `s/?b|,  
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呆帐bad account QK <\kVZ8  
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会计项目title of account eOY^$#Y  
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会计薄||帐薄account-book ]gP5f@`  
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营业报告书||损益计算表account of budiness||business report ISNcswN#  
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借贷细帐||交验帐account rendered E1*QdCV2  
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明细帐account stated 4 I@p%g&  
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与…银行开立一户头to open an account with G| 4^_`-  
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与…银行建立交易to keep account with S#
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继续记帐to keep account ..qd,9H  
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与…有交易to have an account with  1ThqqB  
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作成会计帐||有往来帐项to make out an account with K-Mc6  
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清算||清理债务to make up an account ^[q /Mw  
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清洁帐目||与…停止交易to close ones account with ^&[+H8$  
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结帐to close an account s] au/T6b  
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清理未付款to ask an account||to demand an account !xK=#pa  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account o
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审查帐目||监查帐目to audit an account ]k%PG-9  
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检查帐目to examine an account +RDJY(Y$  
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转入A的帐户to charge the amount to As account -4 Ux,9
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以计帐方式付款to pay on account K~6e5D7.  
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代理某人||为某人on ones account||on account of one KtN&,C )lJ  
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为自己计算||独立帐目on ones own account S\x=&Rz  
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由某人收益并负风险on ones account and risk||for ones account and risk Ib `-pRU;  
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由某人负担for ones account||for account of one u?H 2%hD  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account zc+@lJy  
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编入某中帐项下to pass to the account of||to place to the account of 3'I^lc  
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寄出清算书to send in an account||to send in render an account y-aRXF=W  
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支票薄cheque book e{w>%)rcP  
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支票陈票人cheque drawer Xq#Y*lKVD  
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持票人cheque holder !X^Ce)1K  
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不记名支票cheque to bearer||bearer cheque @r7:NU}  
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记名支票||认人支票cheque to order qv2!grp]*W  
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到期支票antedated cheque 0"WDH)7hJ  
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未到期支票postdated cheque o @Z#  
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保付支票certified cheque vv0Q$ O->  
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未获兑现支票，退票returned cheque uBnoQ~Qd[z  
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横线支票crossed cheque Q\Kx"Y3i  
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普通横线general crossing |Bo .4lX  
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特别横线special crossing I~* ? d  
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空白支票blank cheque _`-1aA&n~  
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失效支票，过期支票stale cheque 2{,n_w?Wy  
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普通支票open cheque nR;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 `\u;K9S6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lv[OUW#S  
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支票换现金||兑现to cash a cheque 6.1)IQkO  
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清理票款to clear a cheque BP[|nL  
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保证兑现to certify a cheque J8a*s`ik  
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填写支票数额to fill up a cheque i+3fhV  
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支票上划线to cross a cheque T\s)le  
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开发支票to make out a cheque YV4#%I!<  
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签发支票，开立支票to draw a cheque||to issue a cheque N/QiI.V6  
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透支支票to overdraw a cheque r`S< A;  
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背书支票to endorse a cheque ?YM4b5!3T  
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请付票款||清付票款to pay a cheque||to honour a cheque UM*jKi2]"  
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支票退票to dishonour a cheque 5v)(8|.M  
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拒付支票to refuse a cheque |tzg:T;  
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拒付支票to stop payment of a cheque $QEilf;E  
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提示要求付款to present for payment <mMTD8Sx]  
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见票即付持票人payable to bearer \o-&f:
 
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支付指定人payable to order e6B{QP#jq  
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已过期||无效out of date||stale Rd7_~.Bo  
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请给出票人R/D||refer to drawer 0n~Zz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B<8N96fx  
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文字与数字不一致words and figures differ kL7#W9  
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支票 uV-' ~8  
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时间已过account closed Ko&hj XHx  
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停止付款payment stopped jEc|]E  
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支票毁损cheque mutilated M@P1,Y  
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汇款||寄钱to remit||to send money "'^4*o9  
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寄票供取款||支票支付to send a cheque for payment P3 c\S[F  
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寄款人a remitter wOQ# N++
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收款人a remittee o!Ev;'D  
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国外汇票foreign Bill 5_0(D;Q  
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国内汇票inland Bill @4%L36k  
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跟单汇票documentary bill D7]#Xk2  
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空头汇票accommodation bill G.+l7bnZM  
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原始汇票original bill 3`O?16O  
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改写||换新票据renewed bill ]U[X1W+@
 
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即期汇票sight bill||bill on demand c~
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…days after date||…days after date…日后付款 d-bqL:/  
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…months after date||…months after date…月后付款 tg4Y i|5  
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见票后…日付款…days after sight||…days sight 5q{h 2).)  
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见票后…月付款…months after sight||…months sight {-9jm% N  
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同组票据set of bills ?&WYjTU]H  
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单张汇票sola of exchange||sole of exchange ZWc+),X  
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远期汇票usance bill||bill at usance qv 3^5d  
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长期汇票long bill 'f8(#n=6qP  
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短期汇票short bill "re-@Baw  
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逾期汇票overdue bill ydl jw  
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宽限日期days of grace hRaf#  
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电汇telegraphic transfer （T.T） ;S
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邮汇postal order||postal note （Am.）||post office order||money order ske@uzAz  
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本票promissory note （P/N） @}FAwv^f  
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押汇负责书||押汇保证书letter of hypothecation /k\01hc`  
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副保||抵押品||付属担保物collateral security YZ#V#[j'^  
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担保书trust receipt||letter of indemnity 8``;0}'PC  
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承兑||认付acceptance I\P Bu$Ww  
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单张承兑general acceptance =y ]Jl,_.  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance o.:p_(|hI  
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部分认付partial acceptance   @Z(rgF{{