[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。   oEsqLh9a|  
会计报表statement of account -fDW>]_  
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往来帐目account current T26'b .  
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现在往来帐||存款额current accout EB8<!c ?  
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销货帐account sales z*`nfTw l  
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共同计算帐项joint account \ +)AQ!E  
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未决帐项outstanding account +{cCKR
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贷方帐项credit account||creditor account #z9@x}p5g  
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借方帐项debit account||debtor account jiP^Hz"e  
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应付帐||应付未付帐account payable Env_??xq  
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应收帐||应收未收帐account receivable "\"sM{x  
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新交易||新帐new account >{=~''d,w  
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未决帐||老帐old account &Tk@2<5=  
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现金帐cash account pt~b=+bBm  
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流水帐running account DTCOhUIV  
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暂记帐||未定帐suspense account _y
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过期帐||延滞帐overdue account||pastdue account 2~QN#u|UC3  
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杂项帐户sundry account Dh .<&ri
 
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详细帐单||明细表detail account .a `ojT  
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呆帐bad account KNqs= :i  
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会计项目title of account Ogp@!  
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会计薄||帐薄account-book ~3qt<"  
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营业报告书||损益计算表account of budiness||business report @JpkG%eK  
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借贷细帐||交验帐account rendered zfm#yDf  
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明细帐account stated ]%I|C++
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与…银行开立一户头to open an account with '+E\-X  
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与…银行建立交易to keep account with z;6,,  
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继续记帐to keep account NLF 6O9  
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与…有交易to have an account with s:Io5C(  
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作成会计帐||有往来帐项to make out an account with wUcp_)aE|  
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清算||清理债务to make up an account zoHFTD4 g  
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清洁帐目||与…停止交易to close ones account with =SLCG.  
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结帐to close an account v `7`'  
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清理未付款to ask an account||to demand an account d{ :0R9  
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结清差额to balance the account with jRNDi_u?Wb  
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清算to settle an account||to liquidate an account||to square an account %rq/& #jC  
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审查帐目||监查帐目to audit an account ]Ofs,U^  
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检查帐目to examine an account raCgctYVq  
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转入A的帐户to charge the amount to As account O
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以计帐方式付款to pay on account yNOoAnGT W  
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代理某人||为某人on ones account||on account of one sglH=0MP  
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为自己计算||独立帐目on ones own account #8@o%%Fd  
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由某人收益并负风险on ones account and risk||for ones account and risk LZ<^b6Dxk  
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由某人负担for ones account||for account of one J+ r:7NvZ  
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按某人指示||列入某人帐户by order and for account of one Cxra(!&  
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列入5月份帐目for May account <d~si^*\ch  
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编入某中帐项下to pass to the account of||to place to the account of cV:Ak~PKl  
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寄出清算书to send in an account||to send in render an account ~DP_1V?  
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支票薄cheque book Eo>EK>  
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支票陈票人cheque drawer uF+0nv+  
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持票人cheque holder Y&-% N  
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不记名支票cheque to bearer||bearer cheque nt8&Mf  
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记名支票||认人支票cheque to order LB`{35b-  
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到期支票antedated cheque V.Tn1i-v  
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未到期支票postdated cheque \,pObW
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保付支票certified cheque @qEUp7W.?  
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未获兑现支票，退票returned cheque N(V_P[]"*,  
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横线支票crossed cheque Jv}&8D  
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普通横线general crossing $ ^@fV=e  
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特别横线special crossing <@P. 'rE  
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空白支票blank cheque |<'6rJ[i>  
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失效支票，过期支票stale cheque
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普通支票open cheque @<`V q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n}t9Nf_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }xBDyr63  
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支票换现金||兑现to cash a cheque Je,o(:  
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清理票款to clear a cheque NyT%S?@y<  
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保证兑现to certify a cheque ;i\N!T{>  
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填写支票数额to fill up a cheque T~k@Z  
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支票上划线to cross a cheque g'b|[ q  
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开发支票to make out a cheque e5 L_<V^Jo  
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签发支票，开立支票to draw a cheque||to issue a cheque FR[I~unqD  
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透支支票to overdraw a cheque 0&j90J$`  
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背书支票to endorse a cheque p]EugLEmG  
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请付票款||清付票款to pay a cheque||to honour a cheque ||>4XDV#  
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支票退票to dishonour a cheque vQyY %  
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拒付支票to refuse a cheque oe]*Q  
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拒付支票to stop payment of a cheque a`n)aXU l  
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提示要求付款to present for payment w(&EZDe  
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见票即付持票人payable to bearer '"E!av>  
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支付指定人payable to order k:Y\i]#yP  
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已过期||无效out of date||stale UjQz  
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请给出票人R/D||refer to drawer JkWhYP}  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3 R
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文字与数字不一致words and figures differ ZI!:  
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支票  RbTG AA  
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时间已过account closed I{cH$jt<  
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更改处应加盖印章alterations require initials S[3"?$3S  
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时间已过effects not cleared [[IMf-]  
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停止付款payment stopped 9KU&M"Yq&i  
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支票毁损cheque mutilated r)5xS]  
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汇款||寄钱to remit||to send money 3@I0j/1#k1  
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寄票供取款||支票支付to send a cheque for payment T"z<D+pN  
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寄款人a remitter G(a5@9F  
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收款人a remittee 1 jidBzu<  
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国外汇票foreign Bill +-<G(^  
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国内汇票inland Bill o%?)};o  
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跟单汇票documentary bill 5I2,za&e  
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空头汇票accommodation bill !{jw!bB  
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原始汇票original bill Nbpn"*L,  
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改写||换新票据renewed bill eyMn! a  
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即期汇票sight bill||bill on demand E#KZZ lbx  
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…days after date||…days after date…日后付款 |0i{z(B  
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…months after date||…months after date…月后付款 w G,"X '1  
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见票后…日付款…days after sight||…days sight 0 %~~IT}U  
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见票后…月付款…months after sight||…months sight ^N/d`IAjv  
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同组票据set of bills vS8&,wJ!  
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单张汇票sola of exchange||sole of exchange Q7aPW\-  
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远期汇票usance bill||bill at usance gQPw+0w  
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长期汇票long bill ,\6Vb*G|E>  
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短期汇票short bill j0e,>X8  
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逾期汇票overdue bill F}}!e.>c  
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宽限日期days of grace i#la'ICwJ  
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电汇telegraphic transfer （T.T） "Pwa}{  
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邮汇postal order||postal note （Am.）||post office order||money order BEOPZ[Q|c  
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本票promissory note （P/N） KUJLx  
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押汇负责书||押汇保证书letter of hypothecation [OCjYC`  
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副保||抵押品||付属担保物collateral security q}t]lD %C  
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担保书trust receipt||letter of indemnity 5?^#v  
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承兑||认付acceptance _{jC?rzb  
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单张承兑general acceptance 9qftMDLZJ\  
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有条件承兑qualified acceptance ye.6tlW  
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附条件认付conditional acceptance E4% -*n  
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部分认付partial acceptance   A^,E~Z!x