[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。   
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会计报表statement of account sb}K% -  
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往来帐目account current \!UF|mD^tG  
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现在往来帐||存款额current accout vo(g0Au)  
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销货帐account sales mUrS&&fu8  
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共同计算帐项joint account &/>;LgN  
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未决帐项outstanding account z(g%ue\  
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贷方帐项credit account||creditor account r6d0x  
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借方帐项debit account||debtor account f >mhFy  
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应付帐||应付未付帐account payable 2d-TU_JqX  
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应收帐||应收未收帐account receivable dT5J-70Fl  
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新交易||新帐new account *j|/2+ pq  

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未决帐||老帐old account )Rjb/3*!  
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现金帐cash account H@K#|A=a  
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流水帐running account B4`2.yRis  
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暂记帐||未定帐suspense account !Tv?%? 2l  
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过期帐||延滞帐overdue account||pastdue account I[}75:^Rt  
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杂项帐户sundry account a "R7JjH  
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详细帐单||明细表detail account q[-|ZA bbr  
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呆帐bad account 2;8Xz6T  
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会计项目title of account 2z4<N2!M  
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会计薄||帐薄account-book LIF|bE9kd  
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营业报告书||损益计算表account of budiness||business report <$%ql'=  
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借贷细帐||交验帐account rendered ]nQ+nH  
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明细帐account stated {3
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与…银行开立一户头to open an account with b(l0js  
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与…银行建立交易to keep account with F|Q H
 
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继续记帐to keep account e'34Pw!m  
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与…有交易to have an account with ?Nf 5w  
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作成会计帐||有往来帐项to make out an account with zPR8f-Uvw  
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清算||清理债务to make up an account :lgi>^  
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清洁帐目||与…停止交易to close ones account with GKZN}bOm\  
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结帐to close an account /aYpIMi9}  
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清理未付款to ask an account||to demand an account ?,)"~c$hZ  
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结清差额to balance the account with x GH 1epf  
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清算to settle an account||to liquidate an account||to square an account w<NyV8-hL  
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审查帐目||监查帐目to audit an account =sgdkAYwP  
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检查帐目to examine an account Y3Oz'%B  
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转入A的帐户to charge the amount to As account 8 lT{1ro  
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以计帐方式付款to pay on account Y@uh[aS!  
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代理某人||为某人on ones account||on account of one 7TX2&kMoc  
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为自己计算||独立帐目on ones own account [f/I2  
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由某人收益并负风险on ones account and risk||for ones account and risk k N7B d}  
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由某人负担for ones account||for account of one w@-M{?R  
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按某人指示||列入某人帐户by order and for account of one H t(n%;<  
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列入5月份帐目for May account hz:pbes  
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编入某中帐项下to pass to the account of||to place to the account of iUi>y.}"P  
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寄出清算书to send in an account||to send in render an account !69&Ld  
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支票薄cheque book sgUud_r)4  
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支票陈票人cheque drawer =q7Z qP  
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持票人cheque holder H,unpZ(  
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不记名支票cheque to bearer||bearer cheque ElhRF{R  
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记名支票||认人支票cheque to order G2bDf-1ew  
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到期支票antedated cheque GPz(j'jU  
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未到期支票postdated cheque _|[
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保付支票certified cheque lGwl1,=  
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未获兑现支票，退票returned cheque VVH.2&`I  
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横线支票crossed cheque N{
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普通横线general crossing @1.QEyXG  
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特别横线special crossing Bjk]ZU0T  
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空白支票blank cheque mxb(<9O  
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失效支票，过期支票stale cheque ~gB>) ]  
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普通支票open cheque ono4U.C9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [2"<W!p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LPMU8Er  
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支票换现金||兑现to cash a cheque A.hd Kl  
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清理票款to clear a cheque | WvUq  
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保证兑现to certify a cheque jDQZQ NS  
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填写支票数额to fill up a cheque ABUSTf<  
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支票上划线to cross a cheque Iu$K i  
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开发支票to make out a cheque *zr( Zv  
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签发支票，开立支票to draw a cheque||to issue a cheque Nm|!#(L  
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透支支票to overdraw a cheque OF\rgz
 
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背书支票to endorse a cheque St e=&^  
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请付票款||清付票款to pay a cheque||to honour a cheque u9N 1pZ~  
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支票退票to dishonour a cheque %Ah^E$&n2  
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拒付支票to refuse a cheque eM+!Y>8Y  
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拒付支票to stop payment of a cheque gSh+}r<7  
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提示要求付款to present for payment bua+I;b  
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见票即付持票人payable to bearer U-|N
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支付指定人payable to order )gMG#>up@  
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已过期||无效out of date||stale % ClHCoyA  
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请给出票人R/D||refer to drawer (JM5`XwM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f`;j:O  
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文字与数字不一致words and figures differ bLwAXW2K+  
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时间已过account closed D/Mi^5H)  
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时间已过effects not cleared < Pky9o;  
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停止付款payment stopped egq67S  
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支票毁损cheque mutilated o  !vE~  
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汇款||寄钱to remit||to send money Ro9tZ'N!S  
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寄票供取款||支票支付to send a cheque for payment n\^Tq<] a  
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寄款人a remitter jbS\vyG  
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收款人a remittee 5nKj )RH7M  
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国外汇票foreign Bill (adyZ/j  
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国内汇票inland Bill IX>d`O61*g  
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跟单汇票documentary bill TX&Jt%  
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空头汇票accommodation bill 7~5ym15*  
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原始汇票original bill U'<KC"f:'!  
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改写||换新票据renewed bill p IU&^yX>  
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即期汇票sight bill||bill on demand &GB:|I'%7  
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…days after date||…days after date…日后付款 29?,<bB)  
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…months after date||…months after date…月后付款 RF%KA[Dj  
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见票后…日付款…days after sight||…days sight Os
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见票后…月付款…months after sight||…months sight enSXP~9w  
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同组票据set of bills /o R<A  
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单张汇票sola of exchange||sole of exchange TiO"xMX  
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远期汇票usance bill||bill at usance uoX:^'q   
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长期汇票long bill RkBb$q 9F]  
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短期汇票short bill :]^P1sH[  
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逾期汇票overdue bill ;[u%_  
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宽限日期days of grace Y!gCMLL  
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电汇telegraphic transfer （T.T） <\ }KT*Xp  
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邮汇postal order||postal note （Am.）||post office order||money order ZfgJ.<<  
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本票promissory note （P/N）  oze&  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security .P MZX%*v  
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担保书trust receipt||letter of indemnity }C>{uXv  
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承兑||认付acceptance nC}6B).el  
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单张承兑general acceptance CCWg{*og  
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有条件承兑qualified acceptance yzLpK;  
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附条件认付conditional acceptance j;fpQ_KL  
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部分认付partial acceptance   ulkJR-""&