[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。   7"[lWC!As5  
会计报表statement of account vc!S{4bN  
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往来帐目account current GqAedz;.  
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现在往来帐||存款额current accout ^y3\e  
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销货帐account sales KW;xlJz(j  
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共同计算帐项joint account  HOD2/  
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未决帐项outstanding account (Q4_3<G+  
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贷方帐项credit account||creditor account jQr~@15J#  
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借方帐项debit account||debtor account ;`+RSr^8$  
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应付帐||应付未付帐account payable EGDE4n5>I  
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应收帐||应收未收帐account receivable hHg gH4T  
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新交易||新帐new account :^s7#4%6  
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未决帐||老帐old account 2%qn!+.  
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现金帐cash account ]~.J@ 1?  
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流水帐running account =zjUd 5  
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暂记帐||未定帐suspense account F=om^6G%X5  
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过期帐||延滞帐overdue account||pastdue account A]+h<Y~}  
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杂项帐户sundry account xs I/DW  
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详细帐单||明细表detail account %7evPiNB  
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呆帐bad account 1(i>Vt.+  
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会计项目title of account NN 6KLbC(  
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会计薄||帐薄account-book !"J#,e|  
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营业报告书||损益计算表account of budiness||business report Hm VTfH'  
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借贷细帐||交验帐account rendered m_$I?F0  
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明细帐account stated
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与…银行开立一户头to open an account with U[QD!  
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与…银行建立交易to keep account with !049K!rP{  
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继续记帐to keep account EotwUT|  
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与…有交易to have an account with aGe(vQPi9  
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作成会计帐||有往来帐项to make out an account with G|-\T(&J  
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清算||清理债务to make up an account :5S |x/  
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清洁帐目||与…停止交易to close ones account with Y#lk!#\Y  
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结帐to close an account (]Ye[j^"7  
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清理未付款to ask an account||to demand an account aZj J]~bO  
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结清差额to balance the account with .%?-As  
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清算to settle an account||to liquidate an account||to square an account c6,s+^^  
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审查帐目||监查帐目to audit an account xHJ8?bDp  
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检查帐目to examine an account ]<kupaRQ  
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转入A的帐户to charge the amount to As account kmlG3hOR,  
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以计帐方式付款to pay on account <0u\dU  
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代理某人||为某人on ones account||on account of one 7/H^<%;y  
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为自己计算||独立帐目on ones own account rv9B}%e  
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由某人收益并负风险on ones account and risk||for ones account and risk Ih.rC>)rx  
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由某人负担for ones account||for account of one d<Ggw#}:m  
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按某人指示||列入某人帐户by order and for account of one @j O4EEe:  
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列入5月份帐目for May account 7~_I=-  
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编入某中帐项下to pass to the account of||to place to the account of I@2uF-  
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寄出清算书to send in an account||to send in render an account UMV)wy|j  
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支票薄cheque book ! Tx
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支票陈票人cheque drawer Cyq?5\a  
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持票人cheque holder {;s;.  
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不记名支票cheque to bearer||bearer cheque :\XI0E  
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记名支票||认人支票cheque to order : [q0S@  
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到期支票antedated cheque  v,=v  
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未到期支票postdated cheque oH^(qZ8W  
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保付支票certified cheque hfqqQ!,l!  
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未获兑现支票，退票returned cheque KzjC/1sd  
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横线支票crossed cheque Rx7X_A}  
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普通横线general crossing qnM|w~G  
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特别横线special crossing k|vI<:'p,  
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空白支票blank cheque .pPm~2]z  
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失效支票，过期支票stale cheque )w h% |  
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普通支票open cheque ^03j8Pc-c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount izgp*M,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6at1bQ$  
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支票换现金||兑现to cash a cheque \OILWQ[/  
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清理票款to clear a cheque #KxbM-1=  
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保证兑现to certify a cheque B* kcNlW  
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填写支票数额to fill up a cheque =m89z}Ot  
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支票上划线to cross a cheque gTl<wo +  
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开发支票to make out a cheque W>_]dPBS/  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque ~5Pb&+<$  
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背书支票to endorse a cheque 6+r$t#  
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请付票款||清付票款to pay a cheque||to honour a cheque 1b=lpw1}  
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支票退票to dishonour a cheque \(226^|j  
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拒付支票to refuse a cheque +uay(3m((  
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拒付支票to stop payment of a cheque 3bO(?l`3h  
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提示要求付款to present for payment ?X@fKAj  
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见票即付持票人payable to bearer \RNg|G  
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支付指定人payable to order h-iJlm  
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已过期||无效out of date||stale  >S$Z  
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请给出票人R/D||refer to drawer y % :4b@<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^CwR!I.D}4  
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文字与数字不一致words and figures differ  }fp-5  
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支票
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时间已过account closed +V&{*f)  
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时间已过effects not cleared [s<^&WM/  
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停止付款payment stopped WJ*n29^N^h  
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支票毁损cheque mutilated PfkrOsV/m  
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汇款||寄钱to remit||to send money 02Ia2e.f  
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寄票供取款||支票支付to send a cheque for payment >MPr=W%E  
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寄款人a remitter [~&X
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收款人a remittee ^ "\R\COQ  
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国外汇票foreign Bill  TT-h;'nJ  
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国内汇票inland Bill {aM<{_v  
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跟单汇票documentary bill J+f!Ar  
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空头汇票accommodation bill h
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原始汇票original bill C{d7J'Avk  
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改写||换新票据renewed bill pT$f8xJ  
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即期汇票sight bill||bill on demand E#F/88(  
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…days after date||…days after date…日后付款 )IJQeC  
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…months after date||…months after date…月后付款 K+6e?5t  
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见票后…日付款…days after sight||…days sight Dnc<sd;  
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见票后…月付款…months after sight||…months sight mZUfn%QXb(  
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同组票据set of bills 8?FbtBAn  
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单张汇票sola of exchange||sole of exchange IMk'#)  
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远期汇票usance bill||bill at usance {%#)5l
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长期汇票long bill =rR~`  
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短期汇票short bill &[hLzlrg  
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逾期汇票overdue bill \RVW   
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宽限日期days of grace "}Me}S<  
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电汇telegraphic transfer （T.T） J6<rX[ yZe  
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邮汇postal order||postal note （Am.）||post office order||money order U?!>Nd  
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本票promissory note （P/N） H}LS??P  
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押汇负责书||押汇保证书letter of hypothecation 4 QZ?}iz  
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副保||抵押品||付属担保物collateral security pMs AyCAk  
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担保书trust receipt||letter of indemnity xm6EKp:  
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承兑||认付acceptance Uje|`<X  
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单张承兑general acceptance $v8l0JA *  
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有条件承兑qualified acceptance a=T
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附条件认付conditional acceptance P_u|-~|\  
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部分认付partial acceptance   U4G}DCU