[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。   <Bb$d@c  
会计报表statement of account U
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往来帐目account current #9}E@GGs  
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现在往来帐||存款额current accout +4f>njARIb  
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销货帐account sales v'Gqdd-#)  
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共同计算帐项joint account e~=fo#*2?@  
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未决帐项outstanding account |_8::kir:  
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贷方帐项credit account||creditor account |;ycEB1  
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借方帐项debit account||debtor account 2<)63[YO  
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应付帐||应付未付帐account payable &e@2zfl7  
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应收帐||应收未收帐account receivable /ZHuT
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新交易||新帐new account sguE{!BO  
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未决帐||老帐old account 1U.se`
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现金帐cash account Y*;Z(W.V#  
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流水帐running account JDfkm+}uY  
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暂记帐||未定帐suspense account 1O*5>dkX;%  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account Z0g3> iItM  
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详细帐单||明细表detail account DZ5%-  
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呆帐bad account H!Z=}>TN  
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会计项目title of account -;&aU;k  
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会计薄||帐薄account-book J*$u  
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营业报告书||损益计算表account of budiness||business report Da*=uW9  
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借贷细帐||交验帐account rendered )kR~|Yn<-  
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明细帐account stated P1)f-:;  
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与…银行开立一户头to open an account with %5V!Fdb  
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与…银行建立交易to keep account with =8O057y  
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继续记帐to keep account s `fIeP  
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与…有交易to have an account with c9imfA+e  
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作成会计帐||有往来帐项to make out an account with 2:'C|  
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清算||清理债务to make up an account l0AgW_T  
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清洁帐目||与…停止交易to close ones account with wJ@8-H 8}  
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结帐to close an account }YJ(|z""  
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清理未付款to ask an account||to demand an account YfL|FsCh  
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结清差额to balance the account with Su`LBz"  
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清算to settle an account||to liquidate an account||to square an account csE 9N
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审查帐目||监查帐目to audit an account p'UYHt  
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检查帐目to examine an account e^kccz2f  
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转入A的帐户to charge the amount to As account ,9< }V;(  
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以计帐方式付款to pay on account Eyi^N0  
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代理某人||为某人on ones account||on account of one H~%HT l  
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为自己计算||独立帐目on ones own account ~_ss[\N  
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由某人收益并负风险on ones account and risk||for ones account and risk ?"f\"N  
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由某人负担for ones account||for account of one :0G "EM4  
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按某人指示||列入某人帐户by order and for account of one Eukj2a  
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列入5月份帐目for May account $g&,$7}O_  
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编入某中帐项下to pass to the account of||to place to the account of gyi<ot;  
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寄出清算书to send in an account||to send in render an account w@&g9e6E  
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支票薄cheque book Hq9yu*!u  
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支票陈票人cheque drawer <P&~k\BuF{  
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持票人cheque holder g/H:`J
  
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不记名支票cheque to bearer||bearer cheque r|!w,>.  
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记名支票||认人支票cheque to order vbT"}+^Sh  
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到期支票antedated cheque wX(h]X"q  
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未到期支票postdated cheque (`S32,=TS  
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保付支票certified cheque Z^t"!oY  
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未获兑现支票，退票returned cheque s$g"6;_\  
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横线支票crossed cheque Z}#,E;  
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普通横线general crossing 7A 7=~:l\G  
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特别横线special crossing tqI]S X  
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空白支票blank cheque l2>ka~  
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失效支票，过期支票stale cheque S*3N6*-l"  
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普通支票open cheque t__UqCq~h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2&*r1NXBE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o*5<Cxg  
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支票换现金||兑现to cash a cheque oK;.|ja  
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清理票款to clear a cheque #:rywz+  
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保证兑现to certify a cheque *ea%KE":  
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填写支票数额to fill up a cheque R~40,$e{  
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支票上划线to cross a cheque FI@!7@  
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开发支票to make out a cheque ia.95H;  
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签发支票，开立支票to draw a cheque||to issue a cheque ^l\U6$3  
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透支支票to overdraw a cheque |2mm@ ):  
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背书支票to endorse a cheque GC(:}e|  
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请付票款||清付票款to pay a cheque||to honour a cheque 2/.Euf   
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支票退票to dishonour a cheque 'F[m,[T%x  
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拒付支票to refuse a cheque [d="94Ab  
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拒付支票to stop payment of a cheque w i,}sEoM  
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提示要求付款to present for payment OZ2gIK  

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见票即付持票人payable to bearer -LAYj:4  
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支付指定人payable to order [R$iX  

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已过期||无效out of date||stale sJ{S(wpi"  
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请给出票人R/D||refer to drawer d
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9ohaU  
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文字与数字不一致words and figures differ e nsou!l  
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支票 EqW/Wxv7b  
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时间已过account closed J&mZsa
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时间已过effects not cleared oC"1{ybyl  
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停止付款payment stopped \]bAXa{ p  
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支票毁损cheque mutilated 3[*E>:)qh  
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汇款||寄钱to remit||to send money tWD5Yh>.?$  
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寄票供取款||支票支付to send a cheque for payment [nL{n bli  
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寄款人a remitter F^La\cZ*'  
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收款人a remittee =t,}I\_^c  
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国外汇票foreign Bill CFo>D\*J  
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国内汇票inland Bill j>D[iHrH  

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跟单汇票documentary bill o3=2`BvJ  
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空头汇票accommodation bill P LH iQ:  
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原始汇票original bill "2J$~2{N  
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改写||换新票据renewed bill Qj:`[#3?2  
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即期汇票sight bill||bill on demand q!r4"#Y"@Z  
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…days after date||…days after date…日后付款 f&ZFG>)6  
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…months after date||…months after date…月后付款 0\/cTNN  
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见票后…日付款…days after sight||…days sight &I=27!S  
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见票后…月付款…months after sight||…months sight @0v%5@  
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同组票据set of bills 9hNHcl.  
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单张汇票sola of exchange||sole of exchange 0QakFt  
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远期汇票usance bill||bill at usance 2u=Nb0  
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长期汇票long bill n#.~XNbxv  
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短期汇票short bill 9^AfT>b~f  
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逾期汇票overdue bill ~?BN4ptc  
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宽限日期days of grace Qgel^"t]i  
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电汇telegraphic transfer （T.T） m:sT)  
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邮汇postal order||postal note （Am.）||post office order||money order 1~|o@CO  
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本票promissory note （P/N） ^Hplrwj}  
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押汇负责书||押汇保证书letter of hypothecation BPH-g\q  
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副保||抵押品||付属担保物collateral security P_:~!+W,  
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担保书trust receipt||letter of indemnity EU 0b>2n4  
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承兑||认付acceptance ujt0?DM  
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单张承兑general acceptance |;[%ZE"  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance ( \ \BsK  
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部分认付partial acceptance   M yv yp