[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。   aRg/oA4}  
会计报表statement of account vum6O3  
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往来帐目account current K~gt=NH  
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现在往来帐||存款额current accout {8D`A;KD  
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销货帐account sales 8Wx >,$k  
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共同计算帐项joint account EhDKh\OY5  
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未决帐项outstanding account
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贷方帐项credit account||creditor account M qq/k J  
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借方帐项debit account||debtor account ~/LO @  
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应付帐||应付未付帐account payable _E0XUT!rA  
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应收帐||应收未收帐account receivable tow0/Jt  
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新交易||新帐new account <u>l#weG,  
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未决帐||老帐old account HD^Ou5YB  
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现金帐cash account K,f*}1$qM  
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流水帐running account t5
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暂记帐||未定帐suspense account hKa<9>MI`  
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过期帐||延滞帐overdue account||pastdue account f|U;4{k  
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杂项帐户sundry account FKhmg&+>  
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详细帐单||明细表detail account kg0X2^#b  
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呆帐bad account *4]u?R  
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会计项目title of account }_,
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会计薄||帐薄account-book c~1+5&  
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营业报告书||损益计算表account of budiness||business report =K#5I<x  
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借贷细帐||交验帐account rendered l', +l{\Z  
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明细帐account stated HL8onNq  
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与…银行开立一户头to open an account with 2A>s a3\  
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与…银行建立交易to keep account with %:/@1r7o>  
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继续记帐to keep account pW[KC!  
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与…有交易to have an account with MUQj7.rNa  
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作成会计帐||有往来帐项to make out an account with ;!~&-I0l  
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清算||清理债务to make up an account S4ys)!V1V  
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清洁帐目||与…停止交易to close ones account with {s7 3(B"  
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结帐to close an account z=FOymvC  
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清理未付款to ask an account||to demand an account W9D~:>^YP  
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结清差额to balance the account with Of}dsav   
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清算to settle an account||to liquidate an account||to square an account `GUGy.b  
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审查帐目||监查帐目to audit an account A8X3|<n=  
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检查帐目to examine an account wJc`^gj  
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转入A的帐户to charge the amount to As account BUs={"Pa  
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以计帐方式付款to pay on account LgxsO:mi  
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代理某人||为某人on ones account||on account of one B,fVNpqo  
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为自己计算||独立帐目on ones own account _iF*BnmN  

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由某人收益并负风险on ones account and risk||for ones account and risk YS
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由某人负担for ones account||for account of one 9|WV28PK:  
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按某人指示||列入某人帐户by order and for account of one ZmDM
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列入5月份帐目for May account Z*+y?5+L"P  
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编入某中帐项下to pass to the account of||to place to the account of _fdD4-2U  
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寄出清算书to send in an account||to send in render an account %O$=%"D6  
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支票薄cheque book +G6 Ge;  
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支票陈票人cheque drawer Kk,u{EA  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque K 6yD64  
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记名支票||认人支票cheque to order HV'M31m~q  
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到期支票antedated cheque Q nJLTB
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未到期支票postdated cheque JAM]neKiX  
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保付支票certified cheque Q-B/SX)!/  
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未获兑现支票，退票returned cheque ?-~<Vc*  
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横线支票crossed cheque 0Y'ow=8M  
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普通横线general crossing }]M'f:%b  
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特别横线special crossing ,x R u74  
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空白支票blank cheque '(SivD  
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失效支票，过期支票stale cheque fq4uiFi<  
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普通支票open cheque itE/QB   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TyA 1Qk\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,
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支票换现金||兑现to cash a cheque Kv:Rvo  
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清理票款to clear a cheque WMW=RgiW\  
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保证兑现to certify a cheque 4\nGWi{2  
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填写支票数额to fill up a cheque Jh<s '&FR  
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支票上划线to cross a cheque 00s)=A_  
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开发支票to make out a cheque eX lJ=S
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签发支票，开立支票to draw a cheque||to issue a cheque () w;~$J  
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透支支票to overdraw a cheque w El-  
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背书支票to endorse a cheque `u7^r^>A  
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请付票款||清付票款to pay a cheque||to honour a cheque g oyQ',+  
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支票退票to dishonour a cheque nHH FHnFf  
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拒付支票to refuse a cheque E/wxX#]\  
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拒付支票to stop payment of a cheque =$L+J O  
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提示要求付款to present for payment Iz'Et'w8!  
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见票即付持票人payable to bearer aI;$N|]u  
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支付指定人payable to order *)`PY4zF  
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已过期||无效out of date||stale #"?pY5 ("  
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请给出票人R/D||refer to drawer /DyeMCY-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j}s/)}n|  
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文字与数字不一致words and figures differ {X{S[ (|  
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支票 jF j'6LT9/  
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时间已过account closed Hm
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时间已过effects not cleared w+)wrJTtm  
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停止付款payment stopped He5y;5  
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支票毁损cheque mutilated \9tJ/~   
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汇款||寄钱to remit||to send money ]3,  
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寄票供取款||支票支付to send a cheque for payment jPZ+~:m+  
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寄款人a remitter $6J22m!S4n  
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收款人a remittee s5+;8u9K  
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国外汇票foreign Bill 3fp aTue|x  
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国内汇票inland Bill /ar0K9`c  
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跟单汇票documentary bill cT@| $A  
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空头汇票accommodation bill bc~WJ+  
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原始汇票original bill W.cc!8  
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改写||换新票据renewed bill cfv:Ld m  
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即期汇票sight bill||bill on demand o@dTiQK_  
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…days after date||…days after date…日后付款 )F&.0 '  
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…months after date||…months after date…月后付款 c/^:vTF  
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见票后…日付款…days after sight||…days sight {` bX*]  
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见票后…月付款…months after sight||…months sight \}kR'l  
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同组票据set of bills o+{i26%  
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单张汇票sola of exchange||sole of exchange FYE(lEjxi  
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远期汇票usance bill||bill at usance
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长期汇票long bill ~Eik&5 z  
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短期汇票short bill \Wppl,"6c  
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逾期汇票overdue bill U1/ww-!Z  
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宽限日期days of grace d Efk~V\  
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电汇telegraphic transfer （T.T） VJW8%s[  
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邮汇postal order||postal note （Am.）||post office order||money order P92pQ_W  
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本票promissory note （P/N） _(io8zqe{j  
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押汇负责书||押汇保证书letter of hypothecation G\k&sF  
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副保||抵押品||付属担保物collateral security |na9I6  
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担保书trust receipt||letter of indemnity uP8 cW([  
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承兑||认付acceptance }> C?Zx*  
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单张承兑general acceptance lY,9bSF$  
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有条件承兑qualified acceptance wxvVtV{u>|  
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附条件认付conditional acceptance F60m]NUM)c  
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部分认付partial acceptance   ]:?hU^H]<