[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。   L:t)$iF5+  
会计报表statement of account ?MV[=LPL  
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往来帐目account current ~.PPf/ Z8]  
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现在往来帐||存款额current accout U(S@1i(  
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销货帐account sales >j(I[_g  
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共同计算帐项joint account gqO%^b)6  
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未决帐项outstanding account P\*2c*,W;  
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贷方帐项credit account||creditor account ;*>QG6Fh  
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借方帐项debit account||debtor account LhVLsa(-%  
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应付帐||应付未付帐account payable Kd`l[56#  
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应收帐||应收未收帐account receivable >"sKfiM)b  
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新交易||新帐new account P5 <85t  
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未决帐||老帐old account yNW bI0a  
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现金帐cash account ('o; M:  
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流水帐running account m|Q&Lphb8  
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暂记帐||未定帐suspense account Fb<\(#t  
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过期帐||延滞帐overdue account||pastdue account 2Z IpzH/8  
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杂项帐户sundry account h}B# 'e  
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详细帐单||明细表detail account 4iPua"8  
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呆帐bad account S>ylAU;N  
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会计项目title of account }HQT @&=  
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会计薄||帐薄account-book 5_tK3Q8?  
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营业报告书||损益计算表account of budiness||business report m{y NnJ3O  
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借贷细帐||交验帐account rendered 6~Oj e>w;  
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明细帐account stated +fQ$~vr{'  
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与…银行开立一户头to open an account with bg3jo
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与…银行建立交易to keep account with AQNx%  
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继续记帐to keep account Pg 8=  
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与…有交易to have an account with LYT<o FE-  
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作成会计帐||有往来帐项to make out an account with )PN H| h  
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清算||清理债务to make up an account w]YyU5rhS  
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清洁帐目||与…停止交易to close ones account with 7 ,~Krzv  
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结帐to close an account krY.Cc ]  
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清理未付款to ask an account||to demand an account ^ /eSby  
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结清差额to balance the account with _BaS\U%1(  
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清算to settle an account||to liquidate an account||to square an account %31K*i/]  
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审查帐目||监查帐目to audit an account J3E:r_+  
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检查帐目to examine an account 5 .UgJ/  
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转入A的帐户to charge the amount to As account :iiTz$yk  
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以计帐方式付款to pay on account O@&I.d$  
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代理某人||为某人on ones account||on account of one P?ol]MwaB  
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为自己计算||独立帐目on ones own account e+aQ$1^t  
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由某人收益并负风险on ones account and risk||for ones account and risk ur5 n{0#  
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由某人负担for ones account||for account of one N/.9Aj/h~&  
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按某人指示||列入某人帐户by order and for account of one ZS;kCdL  
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列入5月份帐目for May account yU`IyaazZ  
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编入某中帐项下to pass to the account of||to place to the account of +fmZ&9hFNJ  
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寄出清算书to send in an account||to send in render an account 1Pc'wfj  
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支票薄cheque book ,+{ 43;a  
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支票陈票人cheque drawer 0eIR)#j*  
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持票人cheque holder ^a r9$$~/!  
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不记名支票cheque to bearer||bearer cheque Po[zzj>m  
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记名支票||认人支票cheque to order kM@,^`&  
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到期支票antedated cheque ,'}ZcN2)  
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未到期支票postdated cheque hR2.w/2j  
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保付支票certified cheque 'AU!xG6OQ  
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未获兑现支票，退票returned cheque .j },  
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横线支票crossed cheque %]` WsG  
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普通横线general crossing :0l(L l KD  
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特别横线special crossing {u5@Yp  
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空白支票blank cheque 2t'&7>Ys{  
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失效支票，过期支票stale cheque 0qv)'[O  
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普通支票open cheque ME(!xI//JZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount We`axkC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CfAqMH*ip  
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支票换现金||兑现to cash a cheque p81~Lk*Hz@  
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清理票款to clear a cheque tn
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保证兑现to certify a cheque }K/[3X=B  
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填写支票数额to fill up a cheque a'|0e]  
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支票上划线to cross a cheque Vq*p?cF .  
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开发支票to make out a cheque {kC]x2 U  
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签发支票，开立支票to draw a cheque||to issue a cheque zIL.R#|D=  
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透支支票to overdraw a cheque NENbr$,G  
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背书支票to endorse a cheque r1[0#5kJ;J  
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请付票款||清付票款to pay a cheque||to honour a cheque A}%sF MA  
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支票退票to dishonour a cheque #):FXB$a  
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拒付支票to refuse a cheque uv@4/M`  
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拒付支票to stop payment of a cheque lAoH@+dyA+  
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提示要求付款to present for payment V8c&2rNa  

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见票即付持票人payable to bearer P'g$F<~V  
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支付指定人payable to order nzU@}/A/  
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已过期||无效out of date||stale b,I$.&BD  
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请给出票人R/D||refer to drawer HogT#BMs  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "/wZtc  
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文字与数字不一致words and figures differ y_QK _R<f  
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支票 
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时间已过account closed ,|}Pof=]xk  
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时间已过effects not cleared |h4aJv  
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停止付款payment stopped m&cVda/  
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支票毁损cheque mutilated p78X,44xg  
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汇款||寄钱to remit||to send money M|6l  
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寄票供取款||支票支付to send a cheque for payment |Q[[WHqj2f  
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寄款人a remitter *#\da]"{  
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收款人a remittee L/t'|<m  
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国外汇票foreign Bill OXAr..  
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国内汇票inland Bill `o4alK\  
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跟单汇票documentary bill U|ZYoc+](  
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空头汇票accommodation bill Okxuhzn>"  
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原始汇票original bill ^V,?n@c!  
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改写||换新票据renewed bill IqD;
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即期汇票sight bill||bill on demand meJ%mY  
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…days after date||…days after date…日后付款 L"[2[p  
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…months after date||…months after date…月后付款 ;8Qx~:c  

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见票后…日付款…days after sight||…days sight +V Oczl=  
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见票后…月付款…months after sight||…months sight {f1iys'Om  
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同组票据set of bills u7(<
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单张汇票sola of exchange||sole of exchange 9u0<$UY%  
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远期汇票usance bill||bill at usance W#Eg\nT  

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长期汇票long bill 3q-Xj:FP  
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短期汇票short bill P1G;JK  
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逾期汇票overdue bill {ovW6#  
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宽限日期days of grace Um%$TG w5  
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电汇telegraphic transfer （T.T） 01w}8a(  
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邮汇postal order||postal note （Am.）||post office order||money order wl5+VC*l0  
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本票promissory note （P/N） 3[Z7bhpV  
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押汇负责书||押汇保证书letter of hypothecation ana?;NvC  
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副保||抵押品||付属担保物collateral security B&Iy_;  
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担保书trust receipt||letter of indemnity DAVgP7h'  
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承兑||认付acceptance i1^#TC$x  
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单张承兑general acceptance wPQRm[O|  
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有条件承兑qualified acceptance J_N`D+m  
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附条件认付conditional acceptance |.{[%OJP  
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部分认付partial acceptance   56!/E 5qgW