[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。   -VPda @@w  
会计报表statement of account =]<JkWSk  
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往来帐目account current ~zD*=h2C  
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现在往来帐||存款额current accout QLum=YB  
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销货帐account sales rN5;W  
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共同计算帐项joint account ^":Dk5gl  
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未决帐项outstanding account ~sUWXw7~  
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贷方帐项credit account||creditor account kFsq23Ne  
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借方帐项debit account||debtor account q26%Z)'nf  
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应付帐||应付未付帐account payable 1ps_zn(  
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应收帐||应收未收帐account receivable 6*r3T:u3  
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新交易||新帐new account u{"@ 4  
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未决帐||老帐old account ?g~g GQV  
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现金帐cash account 6 SosVE>Z  
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流水帐running account M$Of.  
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过期帐||延滞帐overdue account||pastdue account s*0PJ\E2  
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杂项帐户sundry account yHL5gz@k  
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详细帐单||明细表detail account \%!~pfM I  
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呆帐bad account !7 O!)WJ  
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会计项目title of account Evn=3Tw  
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会计薄||帐薄account-book 7.o:(P1??g  
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营业报告书||损益计算表account of budiness||business report v3i]z9`  
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借贷细帐||交验帐account rendered %`P6a38j  
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明细帐account stated ]S6`",+)<f  
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与…银行开立一户头to open an account with R`wL%I!?f  

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与…银行建立交易to keep account with U9[ &ci  
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继续记帐to keep account S0\
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与…有交易to have an account with UN <s1  
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作成会计帐||有往来帐项to make out an account with W)dQyZ>J  
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清算||清理债务to make up an account lLO|,  
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清洁帐目||与…停止交易to close ones account with *OOi  
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结帐to close an account O,`#h*{N  
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清理未付款to ask an account||to demand an account < 9JI@\>  
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结清差额to balance the account with eI8rnp(Ia  
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清算to settle an account||to liquidate an account||to square an account &vf9Gp+MK  
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审查帐目||监查帐目to audit an account +gZg7]
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检查帐目to examine an account X]^FHYjhS  
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转入A的帐户to charge the amount to As account 3uSj5+@q6  
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以计帐方式付款to pay on account bC_qoI<   
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代理某人||为某人on ones account||on account of one 5*M3sN  
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为自己计算||独立帐目on ones own account b.h:~ATgN  
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由某人收益并负风险on ones account and risk||for ones account and risk 7ojU]ly  
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由某人负担for ones account||for account of one K90wX1&  
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按某人指示||列入某人帐户by order and for account of one 'CF?pxNQ l  
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列入5月份帐目for May account BHmmvbM#Qm  
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编入某中帐项下to pass to the account of||to place to the account of +JyD W%a:L  
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寄出清算书to send in an account||to send in render an account ss{y=O%9"  
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支票薄cheque book p$5uS=:4`8  
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支票陈票人cheque drawer }u3Q*oAGl  
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持票人cheque holder 6_G[&   
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记名支票||认人支票cheque to order ^ gy"$F3{`  
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到期支票antedated cheque Kia34 ~W  
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未到期支票postdated cheque rt jUHhF  
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保付支票certified cheque hL?"!  
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未获兑现支票，退票returned cheque ,(;TV_@ $  
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横线支票crossed cheque Il 4R R  
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普通横线general crossing .:~{+ <*`  
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特别横线special crossing JS!`eO/8  
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空白支票blank cheque } %bP9  
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失效支票，过期支票stale cheque .4cVX |T  
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普通支票open cheque t_"]n*zk1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sK/Z'h{|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges haSC[[o=  
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支票换现金||兑现to cash a cheque |44 E:pA  
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清理票款to clear a cheque 2uzy]faM  
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保证兑现to certify a cheque F T$x#>  
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填写支票数额to fill up a cheque >|rU*+I`  
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支票上划线to cross a cheque Zq"  
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开发支票to make out a cheque giHWC%/  
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签发支票，开立支票to draw a cheque||to issue a cheque 'j$
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透支支票to overdraw a cheque ` 1 vDp.  
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背书支票to endorse a cheque 7_~_$I~g*  

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请付票款||清付票款to pay a cheque||to honour a cheque U gTgva>?  
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支票退票to dishonour a cheque IqCh4y3  
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拒付支票to refuse a cheque JOo+RA5d  
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拒付支票to stop payment of a cheque I.- I4F)D  
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提示要求付款to present for payment 5s:g(gy3BR  
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见票即付持票人payable to bearer NY/-9W5T4  
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支付指定人payable to order #:=*n(GT  
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已过期||无效out of date||stale i2Sh^\Xw  
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请给出票人R/D||refer to drawer {-51rAyi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3-gy)5.xe  
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文字与数字不一致words and figures differ ?&bB?mg\  
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支票  k<  
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时间已过account closed <+: PTG/('  
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时间已过effects not cleared T=VBKaSbU  
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停止付款payment stopped \`-a'u=S  
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支票毁损cheque mutilated (1Klj+"p%  
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汇款||寄钱to remit||to send money @gk{wh>c  
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寄票供取款||支票支付to send a cheque for payment w/@ tH  
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寄款人a remitter Vj6w7hz  
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收款人a remittee ?4#wVzuzA  
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国外汇票foreign Bill U2jlDx4yg  
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国内汇票inland Bill 8BX9JoDi  
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跟单汇票documentary bill ,Gy2$mglB  
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空头汇票accommodation bill :]9CdkaU  
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原始汇票original bill %:\GY
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改写||换新票据renewed bill v;d3uunqv  
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即期汇票sight bill||bill on demand x]vyt}oCmk  
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…days after date||…days after date…日后付款 >f(M5v(D\  
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…months after date||…months after date…月后付款 JsDT  
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见票后…日付款…days after sight||…days sight scZ&}Ni  
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见票后…月付款…months after sight||…months sight ~LJtlJ 0  
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同组票据set of bills yDAvl+  
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单张汇票sola of exchange||sole of exchange r=<1*u  
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远期汇票usance bill||bill at usance fcw/l,k9  
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长期汇票long bill ai;-_M+$  
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短期汇票short bill 4_ kg/  
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逾期汇票overdue bill +d=8/3O%  
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宽限日期days of grace +7j7zpw  
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电汇telegraphic transfer （T.T） q
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邮汇postal order||postal note （Am.）||post office order||money order PF0A U T  
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本票promissory note （P/N） 3j/~XT  
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押汇负责书||押汇保证书letter of hypothecation i(0%cNP7  
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副保||抵押品||付属担保物collateral security Ev,b5KelD  
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担保书trust receipt||letter of indemnity ;bkvdn }  
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承兑||认付acceptance l*+9R  
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单张承兑general acceptance k.W1bF9n6  
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有条件承兑qualified acceptance ;oVFcZSA  
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附条件认付conditional acceptance n*A"}i`ix  
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部分认付partial acceptance   ;#E
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