[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。   Yq?I>  
会计报表statement of account @NNLzqqY  
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往来帐目account current U&n>fXTHn  
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现在往来帐||存款额current accout |3s&Y`x-D  
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销货帐account sales :2pBv#\"qk  
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共同计算帐项joint account iHn!KV  
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未决帐项outstanding account @5jG
  
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贷方帐项credit account||creditor account n]DNxC@b  
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借方帐项debit account||debtor account T#n1@FgC  
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应付帐||应付未付帐account payable m6r )Z5}f  
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应收帐||应收未收帐account receivable )6>|bmpU  
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新交易||新帐new account I\upnEKKzZ  
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未决帐||老帐old account T1QsW<*j  
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现金帐cash account lP*  
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流水帐running account =~hsKBt*  
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暂记帐||未定帐suspense account X&(ERY,h  
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过期帐||延滞帐overdue account||pastdue account RM&H!E<#  
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杂项帐户sundry account {^cF(7p  
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详细帐单||明细表detail account u m:0y,  
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呆帐bad account /
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会计项目title of account ]<kupaRQ  
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会计薄||帐薄account-book 7uPZuXHxcu  
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营业报告书||损益计算表account of budiness||business report `^7:7Wr]=  
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借贷细帐||交验帐account rendered d/D,P=j"  
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明细帐account stated T@TIzz  
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与…银行开立一户头to open an account with ?X\3&Ujy$  
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与…银行建立交易to keep account with +I t#Z3  
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继续记帐to keep account 3&'2aW  
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与…有交易to have an account with NJtQx2Sd'H  
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作成会计帐||有往来帐项to make out an account with @q K]JK  
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清算||清理债务to make up an account X) V7bVW  
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清洁帐目||与…停止交易to close ones account with oM!xz1kVL  
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结帐to close an account S,)d(g3>  
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清理未付款to ask an account||to demand an account MtS
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结清差额to balance the account with + WVIZZ8  
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清算to settle an account||to liquidate an account||to square an account $&{ti.l  
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审查帐目||监查帐目to audit an account !*aPEf270  
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检查帐目to examine an account 9i5tVOhE  
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转入A的帐户to charge the amount to As account o!OMm!  
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以计帐方式付款to pay on account BecPT  
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代理某人||为某人on ones account||on account of one i Cj2"T4TN  
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为自己计算||独立帐目on ones own account POAw M  
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由某人收益并负风险on ones account and risk||for ones account and risk 6Wj^*L!  
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由某人负担for ones account||for account of one 6"/WZmOp  
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按某人指示||列入某人帐户by order and for account of one ~]HN9R^&  
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列入5月份帐目for May account fu[K".  
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编入某中帐项下to pass to the account of||to place to the account of 0 B@n{PvR0  
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寄出清算书to send in an account||to send in render an account DdQ;Q5|  
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支票薄cheque book KRAcnY;u  
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支票陈票人cheque drawer vhbDb)J  
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持票人cheque holder 2. G=8:l  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order Kl7WQg,XOi  
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到期支票antedated cheque De7Ts  
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未到期支票postdated cheque glDcUCF3  
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保付支票certified cheque vEf4HZ&w  
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未获兑现支票，退票returned cheque =qN2Xg/  
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横线支票crossed cheque !.2<| 24  
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普通横线general crossing mF` B#  
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特别横线special crossing NM ]bgpP  
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空白支票blank cheque !9 fz(9  
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失效支票，过期支票stale cheque xsWur(>]  
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普通支票open cheque y:v,j42%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %Uz(Vd
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^eW}XRI  
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支票换现金||兑现to cash a cheque @ A)R_p  

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清理票款to clear a cheque lJ@][;  
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保证兑现to certify a cheque fGmT_C0t  
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填写支票数额to fill up a cheque p!s}=wI`  
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支票上划线to cross a cheque u,3#M ~  
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开发支票to make out a cheque 86z]<
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签发支票，开立支票to draw a cheque||to issue a cheque +i I&c s  
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透支支票to overdraw a cheque Z{H5oUk  
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背书支票to endorse a cheque &d'Awvy0  
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请付票款||清付票款to pay a cheque||to honour a cheque eAqz3#_My  
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支票退票to dishonour a cheque +S=R
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拒付支票to refuse a cheque \w'*z&`W9  
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拒付支票to stop payment of a cheque YZ+RWu9K  
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提示要求付款to present for payment &hk-1y9QS  
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见票即付持票人payable to bearer
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支付指定人payable to order j+HHQd7Y  
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已过期||无效out of date||stale 5pn)yk~  
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请给出票人R/D||refer to drawer r$wxk 4%Rz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5xOvY  
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文字与数字不一致words and figures differ m %PC8bf`S  
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支票 r4,VTy2Qe  
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时间已过effects not cleared .Udj@{  
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停止付款payment stopped d`1I".y  
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支票毁损cheque mutilated U8(Nk\"X\  
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汇款||寄钱to remit||to send money !cGDy/|  
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寄票供取款||支票支付to send a cheque for payment Pm$q]A~  
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寄款人a remitter i>[_r,-\[  
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收款人a remittee '<0J@^vZ  
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国外汇票foreign Bill cJgBI(S5  
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国内汇票inland Bill R1Ye<R!Q  
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跟单汇票documentary bill +`uY]Q,O  
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空头汇票accommodation bill 'q * Bdx  
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原始汇票original bill }KD;
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改写||换新票据renewed bill .qA{xbu  
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即期汇票sight bill||bill on demand O@iu aeEW  
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…days after date||…days after date…日后付款 *6BThvg|&X  
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…months after date||…months after date…月后付款 2 3KyCV5  
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见票后…日付款…days after sight||…days sight iRi
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见票后…月付款…months after sight||…months sight TEsnNi 1  
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同组票据set of bills xLZd!>C  
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单张汇票sola of exchange||sole of exchange 1nPZ<^A&@  
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远期汇票usance bill||bill at usance 0|D&"/.R#!  
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长期汇票long bill mKq"34F  
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短期汇票short bill hY<{t.ws  
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逾期汇票overdue bill d77r9  
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宽限日期days of grace mCKk*5ws5"  
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电汇telegraphic transfer （T.T） +Zk,2ri  
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邮汇postal order||postal note （Am.）||post office order||money order `"k9wC1  
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本票promissory note （P/N） cy~oPj]j  
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押汇负责书||押汇保证书letter of hypothecation \)m"3yY  
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副保||抵押品||付属担保物collateral security ;_<)JqUh  
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担保书trust receipt||letter of indemnity )WR_ ug  
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承兑||认付acceptance ecH/Wz1  
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单张承兑general acceptance x
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有条件承兑qualified acceptance :X .,  
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附条件认付conditional acceptance |LYK c.xo  
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部分认付partial acceptance   =L0fZf