[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。   xy4+ [u  
会计报表statement of account ciiI{T[Z  
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往来帐目account current &e;Qabwxva  
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现在往来帐||存款额current accout <F(2D<d{;)  
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销货帐account sales Cl9nmyf   
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共同计算帐项joint account zxCx
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未决帐项outstanding account M}#DX=NZc  
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贷方帐项credit account||creditor account %K-8DL8|(  
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借方帐项debit account||debtor account A)>#n)  
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应付帐||应付未付帐account payable 0 }od Q#  
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应收帐||应收未收帐account receivable  e
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新交易||新帐new account G%t>Ll``C  
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未决帐||老帐old account 0FI |7  
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现金帐cash account 3dj|jw5  
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流水帐running account ZDbe]9#Xh  
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暂记帐||未定帐suspense account \"nut7";2  
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过期帐||延滞帐overdue account||pastdue account cS9jGD9 2  
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杂项帐户sundry account ud$-A  
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详细帐单||明细表detail account r9})~>   
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呆帐bad account V&s|I oTR  
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会计项目title of account TjEXR$:<  
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会计薄||帐薄account-book ~$g:  
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营业报告书||损益计算表account of budiness||business report -PE_qZ^  
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借贷细帐||交验帐account rendered $zjdCg<  
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明细帐account stated TB!I  
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与…银行开立一户头to open an account with '|zrzU=  
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与…银行建立交易to keep account with y
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继续记帐to keep account R}M ;, G  
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与…有交易to have an account with 5*p zL0,Y  
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作成会计帐||有往来帐项to make out an account with l}))vf=i  
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清算||清理债务to make up an account H4
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清洁帐目||与…停止交易to close ones account with D0r viO  
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结帐to close an account |`5IP8Z  
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清理未付款to ask an account||to demand an account gsk? !D  
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结清差额to balance the account with 4I$Y(E}  
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清算to settle an account||to liquidate an account||to square an account x#> V50E  
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审查帐目||监查帐目to audit an account ;A*SuFbV  
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检查帐目to examine an account HL38iXQ( 3  
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转入A的帐户to charge the amount to As account |kYlh5/c d  
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以计帐方式付款to pay on account u^" I3u8$  
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代理某人||为某人on ones account||on account of one QNj]wm=mp  
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为自己计算||独立帐目on ones own account uoS:-v}/Y~  
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由某人收益并负风险on ones account and risk||for ones account and risk {213/@,  
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由某人负担for ones account||for account of one z 6:Wh  
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按某人指示||列入某人帐户by order and for account of one k9Pvh,_wp  
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列入5月份帐目for May account #-/W?kD  
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编入某中帐项下to pass to the account of||to place to the account of ]I?.1X5d0  
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寄出清算书to send in an account||to send in render an account "-~7lY%  
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支票薄cheque book HI.*xkBXl&  
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支票陈票人cheque drawer 3BFOZV+  
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持票人cheque holder Un?
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不记名支票cheque to bearer||bearer cheque cD
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记名支票||认人支票cheque to order jK|n^5\  
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到期支票antedated cheque M\ATT%b:  
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未到期支票postdated cheque (b&g4$!x&5  
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保付支票certified cheque Y|Iq~
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未获兑现支票，退票returned cheque '{&Q&3J_  
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横线支票crossed cheque Uh}PB3WZ  
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普通横线general crossing 6o't3Peh  
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特别横线special crossing O1c%XwMn^  
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空白支票blank cheque %rwvY`\  
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失效支票，过期支票stale cheque m2]N%Y  
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普通支票open cheque 4Aj~mA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (r|m&/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges { I#>6  
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支票换现金||兑现to cash a cheque =p5D

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清理票款to clear a cheque Gwd38  
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保证兑现to certify a cheque kwjO5OC8  
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填写支票数额to fill up a cheque +_GS@)L`%  
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支票上划线to cross a cheque D<WnPLA$g  
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开发支票to make out a cheque wQ33Gc  
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签发支票，开立支票to draw a cheque||to issue a cheque U,g8:M xHK  
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透支支票to overdraw a cheque (` (D $%  
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背书支票to endorse a cheque M7=,J;@  
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请付票款||清付票款to pay a cheque||to honour a cheque 9$)&b\D  
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支票退票to dishonour a cheque SBxpJ sW>  
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拒付支票to refuse a cheque DNGyEC  
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拒付支票to stop payment of a cheque *w0!C:mL&  
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提示要求付款to present for payment }#ink4dK:  
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见票即付持票人payable to bearer 5}%R  
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支付指定人payable to order D!.c??   
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已过期||无效out of date||stale |]G%b[
 
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请给出票人R/D||refer to drawer TtkHMPlm_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 30vxOkS
 
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文字与数字不一致words and figures differ .57p4{  
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支票 nP%U<$,+  
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时间已过account closed T\9[PX<  
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更改处应加盖印章alterations require initials @)d_z
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时间已过effects not cleared 254V)(t^QM  
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停止付款payment stopped O14QlIk  
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支票毁损cheque mutilated _M%>Qm  
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汇款||寄钱to remit||to send money ~vz%I^xW  
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寄票供取款||支票支付to send a cheque for payment x|m9?[ !_  
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寄款人a remitter SOI=~BGd)  
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收款人a remittee 'S3<' X  
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国外汇票foreign Bill di/QJrw  
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国内汇票inland Bill Wh i#Ii~  
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跟单汇票documentary bill E[t0b5h  
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空头汇票accommodation bill d%|l)JF*5  
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原始汇票original bill GqHW.s5  
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改写||换新票据renewed bill k4iiL<|  
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即期汇票sight bill||bill on demand R`<^/h  
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…days after date||…days after date…日后付款 N#l2wT  
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…months after date||…months after date…月后付款 FL{?W(M  
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见票后…日付款…days after sight||…days sight o*H U^  
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见票后…月付款…months after sight||…months sight d AcSG  
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同组票据set of bills `sKyvPtG  
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单张汇票sola of exchange||sole of exchange M<Wi:r:  
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远期汇票usance bill||bill at usance 6&x\!+]F8  
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长期汇票long bill g.&B8e  
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短期汇票short bill b11I$b #  
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逾期汇票overdue bill -{0Pq.v  
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宽限日期days of grace aLh(8;$  
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电汇telegraphic transfer （T.T） LWM<[8wJ4  
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邮汇postal order||postal note （Am.）||post office order||money order DKS1Sm6d0  
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本票promissory note （P/N） \>5sW8P]H`  
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押汇负责书||押汇保证书letter of hypothecation 5}G_2<G  
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副保||抵押品||付属担保物collateral security 3?B1oIHQ  
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担保书trust receipt||letter of indemnity MQP9^+f)O?  
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承兑||认付acceptance ?c?@j}=?yY  
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单张承兑general acceptance ahXcQ9jzFi  
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有条件承兑qualified acceptance #+o$Tg  
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附条件认付conditional acceptance 2@MpWj4  
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部分认付partial acceptance   h~Ir =JV