[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。   k3~9;Z  
会计报表statement of account "yWw3(V2>  
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往来帐目account current rQ;w{8J\t  
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现在往来帐||存款额current accout ^h(wi`i  
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销货帐account sales Knq9"k  
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共同计算帐项joint account _(W@FS  
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未决帐项outstanding account 04a ^jjc  
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贷方帐项credit account||creditor account rzjVUPdnh  
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借方帐项debit account||debtor account n 8cA8<  
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应付帐||应付未付帐account payable X>q`F;W  
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应收帐||应收未收帐account receivable ."Ms7=  
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新交易||新帐new account rpNb.  
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未决帐||老帐old account d} >Po%r:  
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现金帐cash account tgRj8 @  
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流水帐running account ou,[0B3n0  
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暂记帐||未定帐suspense account `Sod]bO +U  
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过期帐||延滞帐overdue account||pastdue account 3%WB?kc  
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杂项帐户sundry account bcIae0LZ  
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详细帐单||明细表detail account 05UN <l]  
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呆帐bad account . i0K-B  
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会计项目title of account o3WOp80hz  
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会计薄||帐薄account-book XF`2*:7  
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营业报告书||损益计算表account of budiness||business report VQ
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借贷细帐||交验帐account rendered X9>fE{)!  
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明细帐account stated  }D1x%L  
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与…银行开立一户头to open an account with iUkUo x  
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与…银行建立交易to keep account with pyEQb#  
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继续记帐to keep account y6 (L=$+B  
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与…有交易to have an account with W]4Z4&  
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作成会计帐||有往来帐项to make out an account with =%_=!%  
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清算||清理债务to make up an account 5:PS74/  
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清洁帐目||与…停止交易to close ones account with txEN7!  
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结帐to close an account 7i5B=y7b  
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清理未付款to ask an account||to demand an account OvH:3"Sdy  
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结清差额to balance the account with d` GN!^  
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清算to settle an account||to liquidate an account||to square an account iEn:Hh)  
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审查帐目||监查帐目to audit an account "DN,1Q lCp  
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检查帐目to examine an account 9]Jv >_W*  
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转入A的帐户to charge the amount to As account *+v*VH  
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以计帐方式付款to pay on account Cm;cmPPl  
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代理某人||为某人on ones account||on account of one GVhqNy   
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为自己计算||独立帐目on ones own account +'8a>K^  
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由某人收益并负风险on ones account and risk||for ones account and risk 4prJ!k  
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由某人负担for ones account||for account of one =]%,&Se  
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按某人指示||列入某人帐户by order and for account of one =rymd3/  
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列入5月份帐目for May account JDf>Qg{  
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编入某中帐项下to pass to the account of||to place to the account of M|c_P)7ym  
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寄出清算书to send in an account||to send in render an account 5r)8MklZ  
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支票薄cheque book j^=Eu r/  
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支票陈票人cheque drawer D\G.p |9=  
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持票人cheque holder !Ew ff|v"  
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不记名支票cheque to bearer||bearer cheque FD[*Q2fU  
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记名支票||认人支票cheque to order :!MEBqcU  
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到期支票antedated cheque <oJ?
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未到期支票postdated cheque ?
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保付支票certified cheque sJx_X8  
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未获兑现支票，退票returned cheque IQU1 JVkZ  
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横线支票crossed cheque -XXsob}/8  
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普通横线general crossing Eo2`Vr9g  
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特别横线special crossing }| MX=:@*  
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空白支票blank cheque w[d8#U  
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失效支票，过期支票stale cheque UH-873AK  
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普通支票open cheque ,2$<Pt;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h_?`ESI~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yn}Dj9(q  
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支票换现金||兑现to cash a cheque \4wMv[;7  
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清理票款to clear a cheque p
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保证兑现to certify a cheque pi"M*$  
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填写支票数额to fill up a cheque y/\b0&  
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支票上划线to cross a cheque ,e43m=Kh
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开发支票to make out a cheque =F$?`q`  
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签发支票，开立支票to draw a cheque||to issue a cheque ;Va(l$zD  
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透支支票to overdraw a cheque jKmjZz8L]%  
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背书支票to endorse a cheque */h(4Hz  
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请付票款||清付票款to pay a cheque||to honour a cheque e-y$&[  

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支票退票to dishonour a cheque (.P}>$M9  
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拒付支票to refuse a cheque w>j5oz}  
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拒付支票to stop payment of a cheque IW
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提示要求付款to present for payment > Hv9Xz  
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见票即付持票人payable to bearer {mD0ug  
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支付指定人payable to order |iUF3s|?  
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已过期||无效out of date||stale dY}5Kmt  
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请给出票人R/D||refer to drawer dY
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *Hn=)q  
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文字与数字不一致words and figures differ NE#`ZUr3  
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支票 u|wl;+.  
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时间已过account closed 9`92 >  
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时间已过effects not cleared 1@I#Fv  
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停止付款payment stopped r[ k  
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支票毁损cheque mutilated =,it`8;  
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汇款||寄钱to remit||to send money pFd{Tdh  

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寄票供取款||支票支付to send a cheque for payment 38-kl,Vw  
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寄款人a remitter Heqr1btK  
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收款人a remittee 7>zUT0SS  
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国外汇票foreign Bill &to~#.qc  
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国内汇票inland Bill <~ay4JY  
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跟单汇票documentary bill jK\kASwG  
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空头汇票accommodation bill rvhMu}.  
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原始汇票original bill 8rJf2zL  
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改写||换新票据renewed bill D)4#AI  
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即期汇票sight bill||bill on demand 7ko}X,aC  
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…days after date||…days after date…日后付款 x
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…months after date||…months after date…月后付款 k;Qm%B  
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见票后…日付款…days after sight||…days sight /i!/)]*-  
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见票后…月付款…months after sight||…months sight UY *Z`$  
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同组票据set of bills M_$;"NS+}  
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单张汇票sola of exchange||sole of exchange 9QF,ynE  
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远期汇票usance bill||bill at usance Sng3B  
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长期汇票long bill
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短期汇票short bill LmROG-9  
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逾期汇票overdue bill IQ~EL';<w  
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宽限日期days of grace CfOhk  
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电汇telegraphic transfer （T.T） 2+YM .Zl  
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邮汇postal order||postal note （Am.）||post office order||money order LwI4 2  
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本票promissory note （P/N） y<8o!=Tb5  
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押汇负责书||押汇保证书letter of hypothecation Pz'Zn  
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副保||抵押品||付属担保物collateral security N?s5h?  
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担保书trust receipt||letter of indemnity A$J?-  
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承兑||认付acceptance Zdu8axK:  
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单张承兑general acceptance yuB\Z/  
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有条件承兑qualified acceptance u6p nO  
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附条件认付conditional acceptance 0p \,}t\E  
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部分认付partial acceptance   _dw6 C2]P