[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。   r{p?aG  
会计报表statement of account |VaXOdD`&  
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往来帐目account current gHYYxhW$  
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现在往来帐||存款额current accout VEE:Z^U!  
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销货帐account sales JF24~Q4P  
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共同计算帐项joint account Ler9~}\D  
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未决帐项outstanding account ]U' KYrh  
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贷方帐项credit account||creditor account "m /0>U
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借方帐项debit account||debtor account =;^2#UxXA&  
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应付帐||应付未付帐account payable GP`_R  
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应收帐||应收未收帐account receivable ~hYG%  
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新交易||新帐new account ~qc o -b  
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未决帐||老帐old account k+&LOb7  
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现金帐cash account +hV7o!WxC  
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流水帐running account W@JmG`Sy  
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暂记帐||未定帐suspense account #3\F<AJ<VB  
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过期帐||延滞帐overdue account||pastdue account 2u/~#Rt&*  
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杂项帐户sundry account 59FAhEg  
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详细帐单||明细表detail account 'Oyz/P(p  
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呆帐bad account Fi14_{  
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会计项目title of account t$m268m~  
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会计薄||帐薄account-book )+'FTz` c  
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营业报告书||损益计算表account of budiness||business report ODyK/Q3  
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借贷细帐||交验帐account rendered w] i&N1i  
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明细帐account stated 4D=p#KZ  
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与…银行开立一户头to open an account with =~}\g;K1Q  
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与…银行建立交易to keep account with A Ch!D>C1  
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继续记帐to keep account -T3 z@k  
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与…有交易to have an account with 8@y@}  
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作成会计帐||有往来帐项to make out an account with  ntK#7(U'  
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清算||清理债务to make up an account J=v" HeVm  
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清洁帐目||与…停止交易to close ones account with 9C9>V]  
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结帐to close an account y*ux7KO  
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清理未付款to ask an account||to demand an account SbrKNADH%  
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结清差额to balance the account with ,dyCuH!B  
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清算to settle an account||to liquidate an account||to square an account 60RYw9d%0  
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审查帐目||监查帐目to audit an account g$CWGB*%lm  
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检查帐目to examine an account +c+i~5B4  
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转入A的帐户to charge the amount to As account =uG}pgh0  
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以计帐方式付款to pay on account cT&!_g#g  
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代理某人||为某人on ones account||on account of one x@aWvrL  
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为自己计算||独立帐目on ones own account `<oNEr+#  
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由某人收益并负风险on ones account and risk||for ones account and risk 2d60o~E  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one UNOKK_  

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列入5月份帐目for May account pH/_C0e`7  
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编入某中帐项下to pass to the account of||to place to the account of  JE=3V^k  
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寄出清算书to send in an account||to send in render an account 
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支票薄cheque book #DkdFy %`  
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支票陈票人cheque drawer qbq.r&F&  

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持票人cheque holder \}EJtux q  
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不记名支票cheque to bearer||bearer cheque du>d?  
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记名支票||认人支票cheque to order L 4Sa,ZL  

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到期支票antedated cheque abtYa  
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未到期支票postdated cheque V1 {'d[E*  
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保付支票certified cheque ~ea&1+Z[3  
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未获兑现支票，退票returned cheque RWdx)qj{  
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横线支票crossed cheque x>
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普通横线general crossing /[=U$ =uH  
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特别横线special crossing
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空白支票blank cheque I^!c1S   
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失效支票，过期支票stale cheque =`MMB|{6  
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普通支票open cheque 0w ;#4X:m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S'(Hl}h!.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7oFA5T _  
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支票换现金||兑现to cash a cheque fhbILg  
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清理票款to clear a cheque V|G
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保证兑现to certify a cheque FN295:Iuw  
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填写支票数额to fill up a cheque 6Rc%P)6  
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支票上划线to cross a cheque  =[G)  
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开发支票to make out a cheque }t9A#GOz  
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签发支票，开立支票to draw a cheque||to issue a cheque C*fSPdg?  
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透支支票to overdraw a cheque l#G }j^Q  
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背书支票to endorse a cheque =\l7k<  
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请付票款||清付票款to pay a cheque||to honour a cheque ^>fjURR  
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支票退票to dishonour a cheque (iZE}qf7g  
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拒付支票to refuse a cheque  *R6n+d  
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拒付支票to stop payment of a cheque U-#t&yjh#  
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提示要求付款to present for payment Y@S?0  
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见票即付持票人payable to bearer `1NxS35u  
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支付指定人payable to order $+
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已过期||无效out of date||stale %TUljX K}  
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请给出票人R/D||refer to drawer aho;HM$hjP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !GMb~  
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文字与数字不一致words and figures differ g?M\Z";  
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支票 .F.4fk  
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时间已过account closed fL"-K  
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更改处应加盖印章alterations require initials Og%qv Bj 6  
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时间已过effects not cleared "sf8~P9qy  
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停止付款payment stopped =4/lJm
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支票毁损cheque mutilated +QuaQ% lA  
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汇款||寄钱to remit||to send money LnxJFc:1K  
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寄票供取款||支票支付to send a cheque for payment &voyEvX/S  
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寄款人a remitter y!."FoQ  
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收款人a remittee pz6fL=Xd  
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国外汇票foreign Bill C3u/8Mrt7  
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国内汇票inland Bill GP <A v1  
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跟单汇票documentary bill ;x$,x-  
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空头汇票accommodation bill oa?bOm  
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原始汇票original bill -hiG8%l5  
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改写||换新票据renewed bill eRKuy l  
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即期汇票sight bill||bill on demand v;AsV`g  
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…days after date||…days after date…日后付款 /'k4NXnW3  
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…months after date||…months after date…月后付款 >-J%=P  
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见票后…日付款…days after sight||…days sight B( r~Nvc  
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见票后…月付款…months after sight||…months sight B_R J;.oH
 
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同组票据set of bills hWc`4xdl  
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单张汇票sola of exchange||sole of exchange DBTeV-G9~R  
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远期汇票usance bill||bill at usance (sM$=M<$  
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长期汇票long bill *<
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短期汇票short bill `L~gERW#  
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逾期汇票overdue bill ~ eNKu  
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宽限日期days of grace ZuLW%
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电汇telegraphic transfer （T.T） %+pF4f8]  
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邮汇postal order||postal note （Am.）||post office order||money order -3GlpC22  
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本票promissory note （P/N） *-eDUT|O  
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押汇负责书||押汇保证书letter of hypothecation JZup} {a  
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副保||抵押品||付属担保物collateral security "}Oj N\  
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担保书trust receipt||letter of indemnity tk\)]kj  
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承兑||认付acceptance jZgCDA8Mr!  
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单张承兑general acceptance x/L(0z  
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有条件承兑qualified acceptance MlV3qM@  
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附条件认付conditional acceptance 5H2Ugk3  
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部分认付partial acceptance   B8 r#o=q1