[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。   FU=w(< R;  
会计报表statement of account -v6M<  
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往来帐目account current iH^z:%dP  
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现在往来帐||存款额current accout oK{ V7  
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销货帐account sales K't]n{$  
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共同计算帐项joint account 5>AX*]c  
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未决帐项outstanding account ?f/n0U4w  
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贷方帐项credit account||creditor account _)]CzBRq\6  
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借方帐项debit account||debtor account ')GSAY7  
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应付帐||应付未付帐account payable wgd/(8d  
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应收帐||应收未收帐account receivable v9T_ 
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新交易||新帐new account UwC=1g U  
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未决帐||老帐old account 3P;>XGCxZ  
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现金帐cash account P'Q+GRpSw  
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流水帐running account H:"maS\I  
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暂记帐||未定帐suspense account N]RZbzK_5G  
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过期帐||延滞帐overdue account||pastdue account ;t+ub8  
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杂项帐户sundry account H'HSD,>(  
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详细帐单||明细表detail account U)3DQ6T99  
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呆帐bad account ~/*MY  
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会计项目title of account gynh#&r  
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会计薄||帐薄account-book K#"O a h  
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营业报告书||损益计算表account of budiness||business report `hb%+-lj+  
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借贷细帐||交验帐account rendered []D@Q+1  
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明细帐account stated [Jv@J\  
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与…银行开立一户头to open an account with  f& CBU  
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与…银行建立交易to keep account with ,{ mCf^  
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继续记帐to keep account :ijAqfX  

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与…有交易to have an account with 6AhM=C  
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作成会计帐||有往来帐项to make out an account with y~\oTJb  
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清算||清理债务to make up an account y_?Me]  
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清洁帐目||与…停止交易to close ones account with w.TuoWo>  
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结帐to close an account 9_5ow  
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清理未付款to ask an account||to demand an account G2T|RT$_K  
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结清差额to balance the account with 3(,?S$>  
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清算to settle an account||to liquidate an account||to square an account 9'X7w
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审查帐目||监查帐目to audit an account 4.5|2\[  
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检查帐目to examine an account  cHk)i  
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转入A的帐户to charge the amount to As account 1 P!Yxeh  
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以计帐方式付款to pay on account b?lD(fa&  
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代理某人||为某人on ones account||on account of one 0i\M,TNf*  
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为自己计算||独立帐目on ones own account ud'-;W  
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由某人收益并负风险on ones account and risk||for ones account and risk A
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由某人负担for ones account||for account of one mQ|v26R  
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按某人指示||列入某人帐户by order and for account of one VKG&Y_7N  
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列入5月份帐目for May account p;3O#n- _  
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编入某中帐项下to pass to the account of||to place to the account of 'mFqEn  
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寄出清算书to send in an account||to send in render an account 2q=AEv/  
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支票薄cheque book ;S^
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支票陈票人cheque drawer ;Q OBBF3HG  
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持票人cheque holder /_An P  
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不记名支票cheque to bearer||bearer cheque ?mFv0_!O
 
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记名支票||认人支票cheque to order 0ghGBuv1s  
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到期支票antedated cheque ;=eDO(Ij  
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未到期支票postdated cheque .w=/+TA  
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保付支票certified cheque xW)2<m6C&  
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未获兑现支票，退票returned cheque ~dgDO:)  
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横线支票crossed cheque 9YIM'q>`v  
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普通横线general crossing ^ =bu(L  
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特别横线special crossing TyD4|| %  
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空白支票blank cheque 'y;EhOw j,  
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失效支票，过期支票stale cheque PWaw]*dFmy  
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普通支票open cheque W98i[Q9A7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yzbx .  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q3n,)M[N  
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支票换现金||兑现to cash a cheque (Mo*^pVr  
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清理票款to clear a cheque %q/62f 7?  
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保证兑现to certify a cheque mC4zactv  
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填写支票数额to fill up a cheque <6EeD5{*  
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支票上划线to cross a cheque n&{Dq}q  
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开发支票to make out a cheque %7"q"A r[  
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签发支票，开立支票to draw a cheque||to issue a cheque )<oJnxe]  
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透支支票to overdraw a cheque G<At_YS  
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背书支票to endorse a cheque -d~4A  
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请付票款||清付票款to pay a cheque||to honour a cheque WB?jRYp  
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支票退票to dishonour a cheque SFB~ ->db  
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拒付支票to refuse a cheque xe#FUS 3  
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拒付支票to stop payment of a cheque jK!Au  
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提示要求付款to present for payment z{
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见票即付持票人payable to bearer "JVkVp[5D+  
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支付指定人payable to order P<PJ)>  
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已过期||无效out of date||stale n1qQ+(xC  
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请给出票人R/D||refer to drawer S\''e`Eb"5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l/BLUl~z  
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文字与数字不一致words and figures differ 3b*cU}go  
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支票 X- pqw~$  
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时间已过account closed ` BDLW%aL  
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时间已过effects not cleared <!L>Exh&r  
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停止付款payment stopped ]Nj
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支票毁损cheque mutilated e@c0WlWa  
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汇款||寄钱to remit||to send money >^%7@i:@U  
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寄票供取款||支票支付to send a cheque for payment xG}(5Tt  
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寄款人a remitter , 3,gG"  
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收款人a remittee D<|qaHB=  
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国外汇票foreign Bill ElS9?Q+  
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国内汇票inland Bill u1t%(_h  
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跟单汇票documentary bill kHXL8k#T  
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空头汇票accommodation bill 7s"< 'cx_F  
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原始汇票original bill " Om[~-31  
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改写||换新票据renewed bill /3eKN  
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即期汇票sight bill||bill on demand D@.tkzU@E  
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…days after date||…days after date…日后付款 _cy2z  
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…months after date||…months after date…月后付款 '3TW [!m  
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见票后…日付款…days after sight||…days sight e?_@aa9~@{  
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见票后…月付款…months after sight||…months sight 5m?8yT}  
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同组票据set of bills vk*=4}:  
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单张汇票sola of exchange||sole of exchange :T]o)  
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远期汇票usance bill||bill at usance y]J89  
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长期汇票long bill 2zVJ
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短期汇票short bill |tv" B@`  
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逾期汇票overdue bill "I=\[l8t  
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宽限日期days of grace ?[)}l9  
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电汇telegraphic transfer （T.T） x9x E&  
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邮汇postal order||postal note （Am.）||post office order||money order <Q?a=4  
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本票promissory note （P/N） hQ(q
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押汇负责书||押汇保证书letter of hypothecation qf=1?=l291  
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副保||抵押品||付属担保物collateral security {dL?rQ>5L  
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担保书trust receipt||letter of indemnity q^A+<d  
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承兑||认付acceptance I!>\#K  
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单张承兑general acceptance e"'#\tSG  
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有条件承兑qualified acceptance BWrv%7  
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附条件认付conditional acceptance z fwS  
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部分认付partial acceptance   mk3_