[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。   d/m.VnW  
会计报表statement of account #y?iUv  
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往来帐目account current ]<zjD%Ez  
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现在往来帐||存款额current accout yLDv/r  
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销货帐account sales 5V{> 82  
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共同计算帐项joint account 6UXDIg=  
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未决帐项outstanding account =MsQ=:ZV  
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贷方帐项credit account||creditor account m"r =p  
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借方帐项debit account||debtor account N1vPY]8  
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应付帐||应付未付帐account payable V*C%r:5 ,v  
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应收帐||应收未收帐account receivable 8vK$]e36  
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新交易||新帐new account &Oxf^x["]  
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未决帐||老帐old account =Ay'\j  
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现金帐cash account /
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流水帐running account jk\04k  
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暂记帐||未定帐suspense account *>#mI/#}  
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过期帐||延滞帐overdue account||pastdue account &l0- 0T>  
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杂项帐户sundry account _^(}6o  
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详细帐单||明细表detail account "7. lsL5  
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呆帐bad account 3%NbT  
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会计项目title of account w9c^ IS  
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会计薄||帐薄account-book n_qDg  
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营业报告书||损益计算表account of budiness||business report N;6@f*3_i  
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借贷细帐||交验帐account rendered {Iu9%uR>@  
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明细帐account stated sgRD]SF  
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与…银行开立一户头to open an account with '(4#He?Gd  
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与…银行建立交易to keep account with Og8'K=O#  
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继续记帐to keep account Bp.z6x4  
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与…有交易to have an account with .AzGPcJY  
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作成会计帐||有往来帐项to make out an account with SjZ?keKZ  
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清算||清理债务to make up an account u40k9vh  
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清洁帐目||与…停止交易to close ones account with u3Jsu=Nx-  
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结帐to close an account K
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清理未付款to ask an account||to demand an account MvO!
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结清差额to balance the account with GsG9;6c+u  
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清算to settle an account||to liquidate an account||to square an account lk5}bnd5  
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审查帐目||监查帐目to audit an account ),K!|7#h  
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检查帐目to examine an account k?Bc^7l:  
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转入A的帐户to charge the amount to As account wN])"bmB  
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以计帐方式付款to pay on account o,fB OPIN  
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代理某人||为某人on ones account||on account of one hE-u9i  
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为自己计算||独立帐目on ones own account )32BM+f"77  
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由某人收益并负风险on ones account and risk||for ones account and risk S> f8j?n  
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由某人负担for ones account||for account of one Q6cF<L`bW  
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按某人指示||列入某人帐户by order and for account of one PZQb.QAn  
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列入5月份帐目for May account %} _{_Z  
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编入某中帐项下to pass to the account of||to place to the account of #^- U|~,  
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寄出清算书to send in an account||to send in render an account 5PPV`7Xm9  
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支票薄cheque book d#N<t`  
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支票陈票人cheque drawer hsVf/%  
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持票人cheque holder z?HP%g'M~  
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不记名支票cheque to bearer||bearer cheque 5FJ<y"<6  
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记名支票||认人支票cheque to order -X~VXeg  
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到期支票antedated cheque >!|Hns  
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未到期支票postdated cheque
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保付支票certified cheque k&4@$;Ap  
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未获兑现支票，退票returned cheque k=2]@K$%  
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横线支票crossed cheque %  (R10G  
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普通横线general crossing r3oAP[+n  
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特别横线special crossing `QV}je  
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空白支票blank cheque ]w.:K*_=  
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失效支票，过期支票stale cheque ">]v'h(s  
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普通支票open cheque 6/@"K HHVe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $F-qqkR$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque 57e'a&}e  
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清理票款to clear a cheque [uP_F
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保证兑现to certify a cheque \D(6
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填写支票数额to fill up a cheque a9PSg/p  
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支票上划线to cross a cheque `9rwu:3i  
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开发支票to make out a cheque :U!knb"/>  
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签发支票，开立支票to draw a cheque||to issue a cheque W(ITs}O  
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透支支票to overdraw a cheque 1P(rgn:8e  
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背书支票to endorse a cheque tr0P;}=  
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请付票款||清付票款to pay a cheque||to honour a cheque 'EoJo9p6}  
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支票退票to dishonour a cheque (&R/ns~  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque }}y$T(:l  
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提示要求付款to present for payment ?t++IEoP  
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见票即付持票人payable to bearer s<VN W  
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支付指定人payable to order 9qS~-'&q#  
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已过期||无效out of date||stale -N;$L~`iAt  
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请给出票人R/D||refer to drawer Z.6M~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uFQ;}k;}  
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文字与数字不一致words and figures differ Vg'vL[Y  
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支票 &#!5I;3EN  
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时间已过account closed )D'SfNx#{  
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更改处应加盖印章alterations require initials V4I5PPz~  
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时间已过effects not cleared  v?Dc3  
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停止付款payment stopped }j<:hDQP  
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支票毁损cheque mutilated yOR] r+8  
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汇款||寄钱to remit||to send money y!_*CYZ~m  
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寄票供取款||支票支付to send a cheque for payment 7{jB!Xj  
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寄款人a remitter y04md A6<  
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收款人a remittee b
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国外汇票foreign Bill wJ.?u]f@  
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国内汇票inland Bill NsbC0 xLd  
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跟单汇票documentary bill WFHS8SI  
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空头汇票accommodation bill w4:|Z@I  
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原始汇票original bill -@*[   
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改写||换新票据renewed bill IZ9L ;"}  
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即期汇票sight bill||bill on demand He&7(mQ0^  
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…days after date||…days after date…日后付款 `5SLo=~  
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…months after date||…months after date…月后付款 -_%8Q#"  
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见票后…日付款…days after sight||…days sight 3bWYRW  
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见票后…月付款…months after sight||…months sight M53{e;.kN  
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同组票据set of bills rofGD9f   
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单张汇票sola of exchange||sole of exchange 6np  
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远期汇票usance bill||bill at usance >$/<~j]  
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长期汇票long bill l-v(~u7  
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短期汇票short bill Y5/SbQYf1  
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逾期汇票overdue bill 23(j<  
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宽限日期days of grace ZFxa2J~;  
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电汇telegraphic transfer （T.T） &i5MRw_]]  
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邮汇postal order||postal note （Am.）||post office order||money order xwJ.cy  
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本票promissory note （P/N） f(*ygI  
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押汇负责书||押汇保证书letter of hypothecation ~u.((GM  
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副保||抵押品||付属担保物collateral security ?= RC?K  
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担保书trust receipt||letter of indemnity |Bhj L,  
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承兑||认付acceptance /lb"g_  
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单张承兑general acceptance Q1 5h \!u  
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有条件承兑qualified acceptance mzbMX <  
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附条件认付conditional acceptance &<Iz?AVr  
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部分认付partial acceptance   vwIP8z~<