[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。   .c_qMTm"  
会计报表statement of account u:\DqdlU`  
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往来帐目account current .IORvP-M&  
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现在往来帐||存款额current accout '6Yx03t  
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销货帐account sales oF(|NS^  
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共同计算帐项joint account -Sj|Y}  
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未决帐项outstanding account Z=>#|pW,)  
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贷方帐项credit account||creditor account )zq sn  
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借方帐项debit account||debtor account .06[*S  
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应付帐||应付未付帐account payable @(LEuYq}  
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应收帐||应收未收帐account receivable }`$Sr&n 1  
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新交易||新帐new account \*6Ld%:h$  
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未决帐||老帐old account hQ}B?'>  
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现金帐cash account }o MY  
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流水帐running account %,[p[`NRYR  

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暂记帐||未定帐suspense account .3yxg}E>{  
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过期帐||延滞帐overdue account||pastdue account +Q6}kbDI  
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杂项帐户sundry account vTY+J$N__  
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详细帐单||明细表detail account dwAFJhgh  
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呆帐bad account llP 5  
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会计项目title of account V)8d1S  
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会计薄||帐薄account-book ZW0gd7Wh  
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营业报告书||损益计算表account of budiness||business report 9OnH3   
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借贷细帐||交验帐account rendered d!i#@XZ^  
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明细帐account stated |_^A$Hv  
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与…银行开立一户头to open an account with ]'2;6%.4
 
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与…银行建立交易to keep account with %ur_D
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继续记帐to keep account o`8dqP
 
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与…有交易to have an account with "|6 #n34  
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作成会计帐||有往来帐项to make out an account with .
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清算||清理债务to make up an account _djr>C=H"  
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清洁帐目||与…停止交易to close ones account with $ {iV]Xt  
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结帐to close an account yH'vhtop  
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清理未付款to ask an account||to demand an account 1q])"l"<  
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结清差额to balance the account with $\0%"S  
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清算to settle an account||to liquidate an account||to square an account %V>Ss9;/8  
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审查帐目||监查帐目to audit an account oJcDs-!  
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检查帐目to examine an account 'w?*4H  
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转入A的帐户to charge the amount to As account Oie0cz:>:  
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以计帐方式付款to pay on account ~w&P]L\dB  
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代理某人||为某人on ones account||on account of one ~nQv yM!$  
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为自己计算||独立帐目on ones own account i?.7o*w8  
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由某人收益并负风险on ones account and risk||for ones account and risk r#ISIgJXG  
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由某人负担for ones account||for account of one |i)7jG<  
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按某人指示||列入某人帐户by order and for account of one O]"3o,/]G  
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列入5月份帐目for May account k 8C[fRev  
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编入某中帐项下to pass to the account of||to place to the account of 5XK}8\  
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寄出清算书to send in an account||to send in render an account *Y4h26  
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支票薄cheque book p$>e{
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支票陈票人cheque drawer gmU_# J%~  
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持票人cheque holder 9}~WwmC
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不记名支票cheque to bearer||bearer cheque 64qm  
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记名支票||认人支票cheque to order Gk'j<a  
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到期支票antedated cheque x?hdC)#DWI  
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未到期支票postdated cheque d3A= (/>D  
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保付支票certified cheque DP2 ^(d<  
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未获兑现支票，退票returned cheque %GRD3S  
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横线支票crossed cheque 9zdp8?
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普通横线general crossing ^;J@]&[ ~  
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特别横线special crossing AJ'YkSg  
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空白支票blank cheque I(6k.PQ  
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失效支票，过期支票stale cheque 9>qc1z  
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普通支票open cheque b6Jv|1w'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :tP:X+?O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;IhkGPpWP  
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支票换现金||兑现to cash a cheque Ro+/=*ql~  
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清理票款to clear a cheque o[AQ S`  
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保证兑现to certify a cheque 4]$cf:  
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填写支票数额to fill up a cheque ?'H);ou-p  
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支票上划线to cross a cheque '>(R'g42n  
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开发支票to make out a cheque L{$ZL&  
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签发支票，开立支票to draw a cheque||to issue a cheque 't=\YFQ*v  
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透支支票to overdraw a cheque | ]`gps  
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背书支票to endorse a cheque iK%<0m  
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请付票款||清付票款to pay a cheque||to honour a cheque ,-Fhb~u  
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支票退票to dishonour a cheque >jAr9Blz]  
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拒付支票to refuse a cheque [6qa"I
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拒付支票to stop payment of a cheque YMP:T?vMVh  
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提示要求付款to present for payment VP=(",`  
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见票即付持票人payable to bearer i7 `dY{p7  
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支付指定人payable to order ]9)pF L  
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已过期||无效out of date||stale BQ[1,\>  
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请给出票人R/D||refer to drawer MK[l*=\s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n1o/-UY  
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文字与数字不一致words and figures differ qf+jfc(Iby  
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支票 L@ S"c (  
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时间已过account closed [6 wI22  
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时间已过effects not cleared CB_(9T72H  
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停止付款payment stopped T =3te|fv  
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支票毁损cheque mutilated \bQ|O7s  
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汇款||寄钱to remit||to send money Yp 6;Y7^  
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寄票供取款||支票支付to send a cheque for payment "x9xJ  
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寄款人a remitter c/;t.+g  
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收款人a remittee ><LIOFqsS  
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国外汇票foreign Bill /T#<g:   
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国内汇票inland Bill 8S]Mf*~S'  
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跟单汇票documentary bill pal))e!B  
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空头汇票accommodation bill {!N4|  
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原始汇票original bill DIk$9$"<x  
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改写||换新票据renewed bill GbP!l;a  
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即期汇票sight bill||bill on demand m9L+|r  
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…days after date||…days after date…日后付款 ++dV5  
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…months after date||…months after date…月后付款 &rztC]jF  
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见票后…日付款…days after sight||…days sight } ndvV~*1  
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见票后…月付款…months after sight||…months sight _SIs19"lR  
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同组票据set of bills .aismc`=  
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单张汇票sola of exchange||sole of exchange {8#N7(%z  
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远期汇票usance bill||bill at usance hGA!1a4 c  
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长期汇票long bill E]H   
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短期汇票short bill we\b]  
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逾期汇票overdue bill n=G>y7b  
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宽限日期days of grace Fp5NRM*-!  
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电汇telegraphic transfer （T.T） EtR@sJ<  
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邮汇postal order||postal note （Am.）||post office order||money order ?GUz?'d  
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本票promissory note （P/N） 6bbZ<E5At  
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押汇负责书||押汇保证书letter of hypothecation X(r)Z\  
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副保||抵押品||付属担保物collateral security z
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担保书trust receipt||letter of indemnity HA^jk%53  
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承兑||认付acceptance z:Xj_ `p  
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单张承兑general acceptance hmK8jl<6  
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有条件承兑qualified acceptance )"
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附条件认付conditional acceptance KY4d +~2  
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部分认付partial acceptance   YHs ?QsP