[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。   hbfTv;=z  
会计报表statement of account Dxj&9Ra  
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往来帐目account current <*O~?=6p  
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现在往来帐||存款额current accout u!wR  
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销货帐account sales ~{-zj  
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共同计算帐项joint account JQSp2b@'H  
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未决帐项outstanding account ;fg8,(SM^  
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贷方帐项credit account||creditor account !aylrJJ  
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借方帐项debit account||debtor account d"h*yH@  
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应付帐||应付未付帐account payable W+F{!dW  
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应收帐||应收未收帐account receivable '!$g<= @  
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新交易||新帐new account {\HEUIa]w  
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未决帐||老帐old account OC(S"&D  
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现金帐cash account /&PRw<}>_o  
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流水帐running account +`y{r^xD  
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暂记帐||未定帐suspense account g>L4N.ZH_v  
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过期帐||延滞帐overdue account||pastdue account H>zX8qP+  
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杂项帐户sundry account r4X0. mPY*  
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详细帐单||明细表detail account >#9f{  
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呆帐bad account //x^[fkNq)  

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会计项目title of account O)2==_f\  
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会计薄||帐薄account-book 5c8tH=  
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营业报告书||损益计算表account of budiness||business report jyLE  
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借贷细帐||交验帐account rendered 6k4ZzQ}  
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明细帐account stated )
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与…银行开立一户头to open an account with cs-wqxTX[$  
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与…银行建立交易to keep account with hOOkf mOM  
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继续记帐to keep account tCF,KP?  
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与…有交易to have an account with p;x3gc;0  
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作成会计帐||有往来帐项to make out an account with lihV!1  
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清算||清理债务to make up an account >V,i7v*?  
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清洁帐目||与…停止交易to close ones account with U65a_dakk  
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结帐to close an account )q8!:Z  
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清理未付款to ask an account||to demand an account *a[iq`499  
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结清差额to balance the account with c]x'}Kc  
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清算to settle an account||to liquidate an account||to square an account ;,2;J3,pA  

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审查帐目||监查帐目to audit an account C]f`  
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检查帐目to examine an account u 6"v}gN  
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转入A的帐户to charge the amount to As account qN@-H6D1=  
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以计帐方式付款to pay on account Od?b(bE.]  
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代理某人||为某人on ones account||on account of one An2Wj  
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为自己计算||独立帐目on ones own account |Ev VS  
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由某人收益并负风险on ones account and risk||for ones account and risk ,enU`}9V*  
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由某人负担for ones account||for account of one 7zWr5U.  
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按某人指示||列入某人帐户by order and for account of one o8h1  
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列入5月份帐目for May account BSc5@;  
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编入某中帐项下to pass to the account of||to place to the account of s<`54o ,  
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寄出清算书to send in an account||to send in render an account S1Ql%Yk-(  
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支票薄cheque book etD8S KD  
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支票陈票人cheque drawer nApkK1?  
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持票人cheque holder DAHQ7#qfQC  
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不记名支票cheque to bearer||bearer cheque #fTPo:*t  
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记名支票||认人支票cheque to order 9p '#a:  
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到期支票antedated cheque =3= $F%  
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未到期支票postdated cheque Qk_`IlSd  
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保付支票certified cheque o7B}~;L  
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未获兑现支票，退票returned cheque ;;cPt44s
 
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横线支票crossed cheque <z+b88D  
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普通横线general crossing x-3!sf@  
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特别横线special crossing 057$b!A-a  
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空白支票blank cheque ?*ni5\y5o  
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失效支票，过期支票stale cheque C1YG=!  
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普通支票open cheque m=7Z8@sX},  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V7qc9Gd@I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 01P ~K|s  
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支票换现金||兑现to cash a cheque k5=VH5{S  

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清理票款to clear a cheque `Rc7*2I)l  
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保证兑现to certify a cheque k'd(H5A
 
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填写支票数额to fill up a cheque YsHZF F  
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支票上划线to cross a cheque v\UwL-4
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开发支票to make out a cheque vGT#BS%  
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签发支票，开立支票to draw a cheque||to issue a cheque (xJZeY)-b^  
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透支支票to overdraw a cheque +gQn,HX  
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背书支票to endorse a cheque e[lRY>Pe5  
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请付票款||清付票款to pay a cheque||to honour a cheque a^*@j:[  
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支票退票to dishonour a cheque c 4<~?L  
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拒付支票to refuse a cheque "o*zZ;>^  

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拒付支票to stop payment of a cheque m,~ @1  
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提示要求付款to present for payment [S}o[v\  
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见票即付持票人payable to bearer 1!x-_h}  
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支付指定人payable to order Ba$Ibq,r/  
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已过期||无效out of date||stale 2/9P&c-rp  
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请给出票人R/D||refer to drawer Tm8c:S^uq)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t}E1NXW  
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文字与数字不一致words and figures differ GdqT4a\
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支票 xGQ958@  
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时间已过account closed >Xq:?}-m2  
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时间已过effects not cleared *`:zSnu  
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停止付款payment stopped LI[ w?6B  
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支票毁损cheque mutilated #msXAy$N3r  
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汇款||寄钱to remit||to send money .~0A*a  
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寄票供取款||支票支付to send a cheque for payment 7d?'~}j  
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寄款人a remitter 9l?#ZuGXp  
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收款人a remittee oc
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国外汇票foreign Bill y&NO[  
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国内汇票inland Bill Z |uII#lq  
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跟单汇票documentary bill @cNX\$J  
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空头汇票accommodation bill +2=N#LM  
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原始汇票original bill  :\1:n  
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改写||换新票据renewed bill WR=e$;  
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即期汇票sight bill||bill on demand r# 5))q-  
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…days after date||…days after date…日后付款 #L.fGTb  
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…months after date||…months after date…月后付款 TO
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见票后…日付款…days after sight||…days sight Yw<K!'C
  
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见票后…月付款…months after sight||…months sight ?"\`u;  
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同组票据set of bills @yPa9Ug(V  
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单张汇票sola of exchange||sole of exchange 7%L%dyN  
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远期汇票usance bill||bill at usance _Dl!iV05:  
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长期汇票long bill RekTWIspT/  
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短期汇票short bill fQc2K|V  
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逾期汇票overdue bill gP1~N^hke]  
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宽限日期days of grace LGZ5py=xb  
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电汇telegraphic transfer （T.T） ZvEcExA-  
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邮汇postal order||postal note （Am.）||post office order||money order f~-81ctu  
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本票promissory note （P/N） |2(z<b&y=  
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押汇负责书||押汇保证书letter of hypothecation gE%{#&*  
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副保||抵押品||付属担保物collateral security YP{)jAK  
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担保书trust receipt||letter of indemnity ysD@yM,  
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承兑||认付acceptance mcAg,~"HB  
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单张承兑general acceptance BUB#\v#a  
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有条件承兑qualified acceptance [q]"_4L0;d  
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附条件认付conditional acceptance V0+D{|thh6  
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部分认付partial acceptance   Gs%IZo_