[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。   qb$M.-\ne  
会计报表statement of account eyy%2>b  
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往来帐目account current Bo; { QoB  
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现在往来帐||存款额current accout |<JBo E]3B  
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销货帐account sales IeAi'  
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共同计算帐项joint account H-3*},9  
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未决帐项outstanding account @x r}(.  
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贷方帐项credit account||creditor account ^*F'[!. p  
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借方帐项debit account||debtor account D2f~*!vEnA  
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应付帐||应付未付帐account payable FAq9G
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应收帐||应收未收帐account receivable n`D-?]*  
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新交易||新帐new account oN,9#*PVL  
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未决帐||老帐old account i<!1s%i}  
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现金帐cash account L(}/W~En  
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流水帐running account w}?,N  

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暂记帐||未定帐suspense account X(Lz&fkd  
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过期帐||延滞帐overdue account||pastdue account 8< "lEL|  
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杂项帐户sundry account _r`(P#Hy  
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详细帐单||明细表detail account PUC:Pl77  
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呆帐bad account 5Z[HlN|-!  
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会计项目title of account T5aeO^x  
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会计薄||帐薄account-book .19_EQ>+  
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营业报告书||损益计算表account of budiness||business report N._^\FRyn  
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借贷细帐||交验帐account rendered Olr'n% }  
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明细帐account stated xfA@GYCfT  
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与…银行开立一户头to open an account with D}?JX5.  
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与…银行建立交易to keep account with Bacmrf  
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继续记帐to keep account c B7'>L  
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与…有交易to have an account with <#e!kWGR?  
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作成会计帐||有往来帐项to make out an account with {y
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清算||清理债务to make up an account $!
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清洁帐目||与…停止交易to close ones account with _Zbgmasb  
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结帐to close an account G4)X~.Fy  
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清理未付款to ask an account||to demand an account CR`}{?2H
 
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结清差额to balance the account with  ehQ~+x  
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清算to settle an account||to liquidate an account||to square an account }G1hB#j  
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审查帐目||监查帐目to audit an account Iih]q  
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检查帐目to examine an account d]QCk&XU  
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转入A的帐户to charge the amount to As account F(;C \[Ep  
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以计帐方式付款to pay on account %R LGO&  
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代理某人||为某人on ones account||on account of one rgXD>yu(  
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为自己计算||独立帐目on ones own account <
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由某人收益并负风险on ones account and risk||for ones account and risk Q!"W)tD  
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由某人负担for ones account||for account of one \Yd 0oe82  
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按某人指示||列入某人帐户by order and for account of one Z@bGLS  
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列入5月份帐目for May account Wg ?P"  
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编入某中帐项下to pass to the account of||to place to the account of J{bNx8.&  
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寄出清算书to send in an account||to send in render an account mFXkrvOf,  
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支票薄cheque book njN]0l{p  
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支票陈票人cheque drawer 37QXML  
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持票人cheque holder cXo^.
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不记名支票cheque to bearer||bearer cheque @*rED6zH  
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记名支票||认人支票cheque to order Cq-#|+zr  

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到期支票antedated cheque mC}!;`$8p  
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未到期支票postdated cheque Ft)Z'&L   
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保付支票certified cheque FTg4i\Wp  
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未获兑现支票，退票returned cheque %VCfcM}5I  
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横线支票crossed cheque A'\jaB  
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普通横线general crossing I:qfB2tL)O  
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特别横线special crossing
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空白支票blank cheque Pj!{j)-tS  
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失效支票，过期支票stale cheque | 3`qT#p{  
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普通支票open cheque `FImi9%F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Te8BFcJG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s'^zudx  
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支票换现金||兑现to cash a cheque I_yIVw;  
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清理票款to clear a cheque {zGIQG9  
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保证兑现to certify a cheque ~zz
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填写支票数额to fill up a cheque W4CI=94  
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支票上划线to cross a cheque bIm$7a`T  
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开发支票to make out a cheque Hcd>\0  
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签发支票，开立支票to draw a cheque||to issue a cheque BH0rT})  
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透支支票to overdraw a cheque [Pp#l*  
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背书支票to endorse a cheque nu0bJ:0aLd  
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请付票款||清付票款to pay a cheque||to honour a cheque 8VcAtrx_  
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支票退票to dishonour a cheque a`pY&xq::  
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拒付支票to refuse a cheque Mty]LMK  
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拒付支票to stop payment of a cheque }2c}y7B,_  
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提示要求付款to present for payment $PS5xD~@  
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见票即付持票人payable to bearer _Mt:^H}Sy  
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支付指定人payable to order w|nVK9.  
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已过期||无效out of date||stale R-Fi`#PG2  
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请给出票人R/D||refer to drawer fBLd5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fcZOsTj  
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文字与数字不一致words and figures differ Qx,G3m[}  
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支票 g^C6"rsnl  
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时间已过account closed B)Q'a3d#  
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更改处应加盖印章alterations require initials u=l(W(9=  
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时间已过effects not cleared *@& "MZ/M  
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停止付款payment stopped %pp+V1FH  
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支票毁损cheque mutilated 0l=}v%D  
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汇款||寄钱to remit||to send money O%&@WrFq  
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寄票供取款||支票支付to send a cheque for payment /(V=Um^0  
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寄款人a remitter AVr!e   
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收款人a remittee 1955(:I  
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国外汇票foreign Bill |&Pl4P  
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国内汇票inland Bill 6EU4  
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跟单汇票documentary bill u =kSs  
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空头汇票accommodation bill 2NknC>9(\  
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原始汇票original bill 8uxFXQ  
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改写||换新票据renewed bill LH#LBjOZk  
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即期汇票sight bill||bill on demand X-$t d~r  
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…days after date||…days after date…日后付款 
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…months after date||…months after date…月后付款 Zk#i9[g9*  

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见票后…日付款…days after sight||…days sight Gu`Vk/&  
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见票后…月付款…months after sight||…months sight 0D3+R1>_D  
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同组票据set of bills mUyv+n,  
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单张汇票sola of exchange||sole of exchange ws2j:B  
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远期汇票usance bill||bill at usance vYR=TN=Z4  
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长期汇票long bill M |Q  
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短期汇票short bill N 1f~K.e\  
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逾期汇票overdue bill ~?`9i>3W~  
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宽限日期days of grace ^
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电汇telegraphic transfer （T.T） ^{fi^lL=  
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邮汇postal order||postal note （Am.）||post office order||money order <^*+8{*  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation e}?1T7NPG]  
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副保||抵押品||付属担保物collateral security Y>78h2AU  
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担保书trust receipt||letter of indemnity ')P2O\YS  
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承兑||认付acceptance dJ%wVY0z=  
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单张承兑general acceptance v2M "b?Q  
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有条件承兑qualified acceptance |dl0B26x  
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附条件认付conditional acceptance #;\L,a|>*  
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部分认付partial acceptance   Fe_::NVvk