[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。   MqyjTY::Xg  
会计报表statement of account 1'kO{Ge*p:  
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往来帐目account current <_EKCk  
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现在往来帐||存款额current accout aukcO;oG<  
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销货帐account sales %I1@{>OxG  
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共同计算帐项joint account O<u=Vz3c~0  
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未决帐项outstanding account *PJH&
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贷方帐项credit account||creditor account wu <0or2  
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借方帐项debit account||debtor account 727#7Bo  

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应付帐||应付未付帐account payable #bOv}1,s  
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应收帐||应收未收帐account receivable 7B?Y.B  
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新交易||新帐new account ($di]lbsT  
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未决帐||老帐old account 0s n$QmW:  
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现金帐cash account ,!= sGUQ)  
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流水帐running account B`SX3,3  
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暂记帐||未定帐suspense account Z$z-Hx@%  
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过期帐||延滞帐overdue account||pastdue account 1wgL^Qz@  
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杂项帐户sundry account r^k+D<k[7  
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详细帐单||明细表detail account RHsVG &<j  
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呆帐bad account (N/u@M  
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会计项目title of account p3_ Qx  
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会计薄||帐薄account-book Up Z 9g"  
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营业报告书||损益计算表account of budiness||business report TY/'E#.  
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借贷细帐||交验帐account rendered JbEEI(Q
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明细帐account stated ^/%o I;O{  
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与…银行开立一户头to open an account with /#5rt&q  
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与…银行建立交易to keep account with /.s L[X-G  
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继续记帐to keep account ^?|4<Rm  
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与…有交易to have an account with l`75BR  
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作成会计帐||有往来帐项to make out an account with t<+>E_Xw  
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清算||清理债务to make up an account ;"f9"  
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清洁帐目||与…停止交易to close ones account with ?&6|imPE  
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结帐to close an account {OQ)Np!  
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清理未付款to ask an account||to demand an account ]}S9KP  
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结清差额to balance the account with >!PM5
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清算to settle an account||to liquidate an account||to square an account @CPkP  

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审查帐目||监查帐目to audit an account F&k<P>k  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account (h&=Na~  
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以计帐方式付款to pay on account W9GjUswv!  
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代理某人||为某人on ones account||on account of one XU['lr&,W  
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为自己计算||独立帐目on ones own account meD83,L~N  
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由某人收益并负风险on ones account and risk||for ones account and risk yTWicW7i  
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由某人负担for ones account||for account of one `:gXQmt  
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按某人指示||列入某人帐户by order and for account of one hC!8-uBK5<  
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列入5月份帐目for May account &7w*=f8I  

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编入某中帐项下to pass to the account of||to place to the account of w!l*!G  
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寄出清算书to send in an account||to send in render an account DPWnvd  
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支票薄cheque book xQs._YY  
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支票陈票人cheque drawer rW
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持票人cheque holder ?fvK<0S`  
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不记名支票cheque to bearer||bearer cheque o=Kd9I#  
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记名支票||认人支票cheque to order Hg+bmwM  
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到期支票antedated cheque ;<s0~B#9}  
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未到期支票postdated cheque 0t0m?rVW  
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保付支票certified cheque w* IDL0#  
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未获兑现支票，退票returned cheque {GQRJ8m  
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横线支票crossed cheque 9>[*y8[:0  
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普通横线general crossing 5c6?$v/  
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特别横线special crossing OVU+V 0w1a  
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空白支票blank cheque x10u?@  
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失效支票，过期支票stale cheque n8'#'^|  
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普通支票open cheque .u$o^; z!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [vyi_0[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =p7eP  
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支票换现金||兑现to cash a cheque Eao^/MKx-  
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清理票款to clear a cheque ud:5_*  
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保证兑现to certify a cheque .<kbYo:MV  
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填写支票数额to fill up a cheque o2e gNTG  
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支票上划线to cross a cheque rs+ ["h  
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开发支票to make out a cheque o* C_9M  
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签发支票，开立支票to draw a cheque||to issue a cheque }\3
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透支支票to overdraw a cheque UNJAfr P  
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背书支票to endorse a cheque J`xCd/G  
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请付票款||清付票款to pay a cheque||to honour a cheque +\)a p  

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支票退票to dishonour a cheque 5VjO:>  
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拒付支票to refuse a cheque SI, t:=D  
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拒付支票to stop payment of a cheque P^[y~I#{  
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提示要求付款to present for payment -OXC;y  
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见票即付持票人payable to bearer :JIJ!Xn)  
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支付指定人payable to order  Y49&EQ  
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已过期||无效out of date||stale spT$}F2n  
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请给出票人R/D||refer to drawer 72ZoN<c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @FZbp  
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文字与数字不一致words and figures differ ne: 'aq  
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支票 IhR
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时间已过account closed ] n\]ao  
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更改处应加盖印章alterations require initials H+Aidsn  
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时间已过effects not cleared  S'\e"w  
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停止付款payment stopped 1$+8wDVwad  
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支票毁损cheque mutilated bLSc=f&  
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汇款||寄钱to remit||to send money +g kJrw  
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寄票供取款||支票支付to send a cheque for payment ]<C]`W2{  
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寄款人a remitter 0#DE
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收款人a remittee ;kY~-Om  
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国外汇票foreign Bill *m^\&  
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国内汇票inland Bill ]/H6%"CTa  
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跟单汇票documentary bill #MlpOk*G  
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空头汇票accommodation bill @anjjC5a~  
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原始汇票original bill (X,i,qK/  
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改写||换新票据renewed bill UGI<
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即期汇票sight bill||bill on demand tLTavE[@  
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…days after date||…days after date…日后付款 eKvr1m- -  
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…months after date||…months after date…月后付款 uLS]=:BT  
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见票后…日付款…days after sight||…days sight bTc>-e,  
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见票后…月付款…months after sight||…months sight fd&Fn=!  
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同组票据set of bills Uz^N6q  
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单张汇票sola of exchange||sole of exchange xz8e1M  
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远期汇票usance bill||bill at usance /grTOf &  
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长期汇票long bill o72r `2  
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短期汇票short bill 2LtDS?)@  
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逾期汇票overdue bill d?*]/ZiR  
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宽限日期days of grace F06o-xH=  
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电汇telegraphic transfer （T.T） 9eMle?pF   
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邮汇postal order||postal note （Am.）||post office order||money order a2Ak?W1  
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本票promissory note （P/N） yvYMk(LSF  
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押汇负责书||押汇保证书letter of hypothecation o$No@~%v  
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副保||抵押品||付属担保物collateral security 2ioHhcYdJU  
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担保书trust receipt||letter of indemnity 2&1mI>:F  

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承兑||认付acceptance [dJ!JT/X{  
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单张承兑general acceptance ,H]%4 @]|o  
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有条件承兑qualified acceptance N r 4}x7  
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附条件认付conditional acceptance h(
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部分认付partial acceptance   ]+D@E2E