[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。   7D4P=$UJp  
会计报表statement of account ($]y*|Obn  
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往来帐目account current D\>CEBt  
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现在往来帐||存款额current accout m39 `f,M  
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销货帐account sales t(^c]*r~  
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共同计算帐项joint account wR1M_&-s  
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未决帐项outstanding account R9~%ORI#;  
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贷方帐项credit account||creditor account }h>QkV,{2  
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借方帐项debit account||debtor account <Jv %}r  
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应付帐||应付未付帐account payable IZoa7S&t  
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应收帐||应收未收帐account receivable b&. o9PV"  
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新交易||新帐new account Ns?y) G>:  
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未决帐||老帐old account e}D#vPaSY  
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现金帐cash account +eg$Z]Lht  
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流水帐running account l 2y_Nz-;  
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暂记帐||未定帐suspense account <p;cR` %uE  
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过期帐||延滞帐overdue account||pastdue account $ fR[zBxA  
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杂项帐户sundry account ;9MsV.n  
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详细帐单||明细表detail account I4.^I/c(  
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呆帐bad account t:X\`.W  
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会计项目title of account zZE 2%fqM  
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会计薄||帐薄account-book dt%wa M!  
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营业报告书||损益计算表account of budiness||business report ZbD_
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借贷细帐||交验帐account rendered H}5zKv.T  
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明细帐account stated ( lBgW
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与…银行开立一户头to open an account with X;25G  
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与…银行建立交易to keep account with OW!cydA-  
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继续记帐to keep account ,w&8 &wj  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with `@?f@p$(B  
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清算||清理债务to make up an account qOOF]L9r%u  
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清洁帐目||与…停止交易to close ones account with "f/91gIzm'  

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结帐to close an account '@OqWdaR  
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清理未付款to ask an account||to demand an account R1$O)A}k  
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结清差额to balance the account with oS3}xT" U  
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清算to settle an account||to liquidate an account||to square an account qbu>YTj  
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审查帐目||监查帐目to audit an account v,6  
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检查帐目to examine an account zQY|=4NP  
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转入A的帐户to charge the amount to As account V/%tFd1  
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以计帐方式付款to pay on account GJlkEWs  
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代理某人||为某人on ones account||on account of one G55-{y9Q  
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为自己计算||独立帐目on ones own account w[g(8#*  
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由某人收益并负风险on ones account and risk||for ones account and risk {P'TtlEp  
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由某人负担for ones account||for account of one \;"$Z9W  
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按某人指示||列入某人帐户by order and for account of one p7.j>w1F  
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列入5月份帐目for May account V 0'T)  
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编入某中帐项下to pass to the account of||to place to the account of zj G>=2  
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寄出清算书to send in an account||to send in render an account D9OI", h  
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支票薄cheque book `Qzga}`"]  
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支票陈票人cheque drawer B?}ZAw>  
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持票人cheque holder yHvF"4]  
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不记名支票cheque to bearer||bearer cheque  ZzDE  
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记名支票||认人支票cheque to order & w{""'  
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到期支票antedated cheque 5w:   
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未到期支票postdated cheque #q2c VN1  
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保付支票certified cheque 0>#or$:6E  
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未获兑现支票，退票returned cheque \k?uh+xl  
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横线支票crossed cheque i#I+    
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普通横线general crossing oXA3i  
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特别横线special crossing z@E-pYV  
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空白支票blank cheque MB423{
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失效支票，过期支票stale cheque %m
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wN,DTmtD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zNT~-  
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支票换现金||兑现to cash a cheque 'LZF^m _<<  
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清理票款to clear a cheque T.kmoLlH  
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保证兑现to certify a cheque %FnaS u  
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填写支票数额to fill up a cheque 1aKY xjYM  
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支票上划线to cross a cheque M0`nr}g  
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开发支票to make out a cheque Vm.&JVb  
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签发支票，开立支票to draw a cheque||to issue a cheque hNB;29r~  
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透支支票to overdraw a cheque :+ksmyW  
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背书支票to endorse a cheque <>GWSW  
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请付票款||清付票款to pay a cheque||to honour a cheque &T?>Kx  
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支票退票to dishonour a cheque 2UY0:ye  
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拒付支票to refuse a cheque LXj2gsURu%  
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拒付支票to stop payment of a cheque lbrob' '+  
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提示要求付款to present for payment ~k+"!'1  
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见票即付持票人payable to bearer GutH}Kz"&  
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支付指定人payable to order 1\q(xka{  
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已过期||无效out of date||stale ?KpHvf'  
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请给出票人R/D||refer to drawer bTZ/$7pp9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {55{YDqx  
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文字与数字不一致words and figures differ yCkfAx8]  
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支票 s<'^ @Y  
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时间已过account closed .: Bjs*
 
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时间已过effects not cleared G40,KCa  
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停止付款payment stopped ZgF
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支票毁损cheque mutilated ~1wAk0G`n  
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汇款||寄钱to remit||to send money K@U"^ `G2  
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寄票供取款||支票支付to send a cheque for payment A?|KA<&m#u  
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寄款人a remitter %75|+((fC  
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收款人a remittee EAxg>}'1j  
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国外汇票foreign Bill vi@a87w>  
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国内汇票inland Bill cf1Ve\(YGI  
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跟单汇票documentary bill v3[Z]+ ]  
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空头汇票accommodation bill AOWX=`J8V  
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原始汇票original bill c_}i(H Q  
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改写||换新票据renewed bill af\>+7x93  
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即期汇票sight bill||bill on demand r1EccY  
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…days after date||…days after date…日后付款 s6OnHX\it7  
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…months after date||…months after date…月后付款 TU$/3fp*  
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见票后…日付款…days after sight||…days sight 'Z+w\0}@  
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见票后…月付款…months after sight||…months sight T2Z;)e$m_  
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同组票据set of bills 7S7gU\qOj  
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单张汇票sola of exchange||sole of exchange W tnZF]1:u  
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远期汇票usance bill||bill at usance I$\dT1m$  
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长期汇票long bill P_j?V"i<  
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短期汇票short bill 1B+MCt4  
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逾期汇票overdue bill pB@8b$8(Z  
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宽限日期days of grace A5!j rSyv  
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电汇telegraphic transfer （T.T） QN9$n%Z  
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邮汇postal order||postal note （Am.）||post office order||money order ik+qx~+`Qv  
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本票promissory note （P/N） '
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押汇负责书||押汇保证书letter of hypothecation .6!IO^`[  
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副保||抵押品||付属担保物collateral security TYw0#ZXo  
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担保书trust receipt||letter of indemnity N;>>HN[bBP  
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承兑||认付acceptance 1.o-2:]E  
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单张承兑general acceptance _{8f^@I"+  
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有条件承兑qualified acceptance W:aAe%S  
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附条件认付conditional acceptance !w[<?+%%n  
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部分认付partial acceptance   #-'=)l}i1A