[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。   L:ox$RU  
会计报表statement of account M(a lc9tn  
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往来帐目account current 4iD-jM_D  
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现在往来帐||存款额current accout ;|.^_Xs  
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销货帐account sales 9BJP|L%q  

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共同计算帐项joint account E*!
  
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未决帐项outstanding account &p)]Cl/`  
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贷方帐项credit account||creditor account OO Hw-MW  
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借方帐项debit account||debtor account OR
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应付帐||应付未付帐account payable 8 z) K  
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应收帐||应收未收帐account receivable kK27hfsw  
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新交易||新帐new account tl 0_Sd  
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未决帐||老帐old account JnWG_|m)  
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现金帐cash account ewo]-BQS  
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流水帐running account S(B$[
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暂记帐||未定帐suspense account S}O>@%  
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过期帐||延滞帐overdue account||pastdue account V`c" q.8  
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杂项帐户sundry account p?uk|C2  
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详细帐单||明细表detail account bW]7$?acv  
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呆帐bad account [>2iz  
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会计项目title of account 'YKzs;y$  
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会计薄||帐薄account-book .tdaj 6x  
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营业报告书||损益计算表account of budiness||business report AiP#wK;  
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借贷细帐||交验帐account rendered Bj=lUn`T:  
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明细帐account stated z4qc)- {L  
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与…银行开立一户头to open an account with bu?4$O  
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与…银行建立交易to keep account with w it rC>  
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继续记帐to keep account fN_qJm#:$y  
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与…有交易to have an account with [.(,vn?6  
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作成会计帐||有往来帐项to make out an account with +a'LdEp  
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清算||清理债务to make up an account ;/h&40&  
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清洁帐目||与…停止交易to close ones account with ]#\De73K  
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结帐to close an account P;G]qV%  
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清理未付款to ask an account||to demand an account `-!kqJ  
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结清差额to balance the account with xHD$0eq  
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清算to settle an account||to liquidate an account||to square an account &qzy?/i8  
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审查帐目||监查帐目to audit an account mKqXB\<  
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检查帐目to examine an account 1l'JoU.<  
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转入A的帐户to charge the amount to As account 9X&=?+f  

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以计帐方式付款to pay on account 4TTrHs  
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代理某人||为某人on ones account||on account of one 2^=8~I!n&  
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为自己计算||独立帐目on ones own account {b '  
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由某人收益并负风险on ones account and risk||for ones account and risk w59q* 2  
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由某人负担for ones account||for account of one A.mFa1lH  
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按某人指示||列入某人帐户by order and for account of one ($!uBF-b  
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列入5月份帐目for May account kBLFK3i  
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编入某中帐项下to pass to the account of||to place to the account of 2 6DX4  
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寄出清算书to send in an account||to send in render an account T*gG <8  
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支票薄cheque book IdMwpru(  
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支票陈票人cheque drawer ^pH8'^n  
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持票人cheque holder %[5GGd5w  

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不记名支票cheque to bearer||bearer cheque @C!&lrf3  
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记名支票||认人支票cheque to order +lfO4^V  
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到期支票antedated cheque PVH Or^  
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未到期支票postdated cheque |U;O HS  
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保付支票certified cheque B @QWr;  
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未获兑现支票，退票returned cheque S<NK!89  
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横线支票crossed cheque :H3/+/x  
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普通横线general crossing zG<<MR/<  
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特别横线special crossing 2aCf?l(  
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空白支票blank cheque 2/r8 %Sq  
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失效支票，过期支票stale cheque *l{epum;  
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普通支票open cheque cjPXrDl{\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m!Z<\2OP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M yHv>  
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支票换现金||兑现to cash a cheque Jg[Ao#,==  
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清理票款to clear a cheque NT*r7_e  
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保证兑现to certify a cheque 0?>(H(D^/  
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填写支票数额to fill up a cheque 9%T"W  
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支票上划线to cross a cheque nPXP9wmh4x  
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开发支票to make out a cheque PmE)FthdP(  
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签发支票，开立支票to draw a cheque||to issue a cheque ;z4F-SYQ  
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透支支票to overdraw a cheque P+hcj p*  
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背书支票to endorse a cheque !Rl|o^Vw>{  
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请付票款||清付票款to pay a cheque||to honour a cheque v&YeQC>  
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支票退票to dishonour a cheque ZiJF.(JS  
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拒付支票to refuse a cheque +Ua|0>?  
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拒付支票to stop payment of a cheque %vJHr!x  
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提示要求付款to present for payment NZq-%bE  
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见票即付持票人payable to bearer >q:%?mi  
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支付指定人payable to order k5S;G"iJ  
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已过期||无效out of date||stale wX"hUu  
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请给出票人R/D||refer to drawer 7=6:ZSI  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u YU
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文字与数字不一致words and figures differ cfLF@LW!])  
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支票 ?,vLRq.  
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时间已过account closed
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时间已过effects not cleared /%T/@y  
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停止付款payment stopped iiPVqU%  
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支票毁损cheque mutilated CsO!Y\'FY  
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汇款||寄钱to remit||to send money mrTf["K  
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寄票供取款||支票支付to send a cheque for payment ~MG6evm &  
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收款人a remittee q*hn5K*  
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国外汇票foreign Bill bxXp w&  
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国内汇票inland Bill {53FR  
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跟单汇票documentary bill m<gdyY  
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空头汇票accommodation bill !wYN",R-  
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原始汇票original bill 579Q&|L.  
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改写||换新票据renewed bill (j8*F Bq  
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即期汇票sight bill||bill on demand ?eJ' $  
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…days after date||…days after date…日后付款 d?oXz|;H(  
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…months after date||…months after date…月后付款 ]OpGD5jZ  
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见票后…日付款…days after sight||…days sight g`y9UYeh  
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见票后…月付款…months after sight||…months sight i4Yskh T  
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同组票据set of bills J.iz%8  
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单张汇票sola of exchange||sole of exchange 6*,55,y  
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远期汇票usance bill||bill at usance 9Qyc!s`  
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长期汇票long bill +v/y{8Fu  
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短期汇票short bill Bo:epus
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逾期汇票overdue bill sm##owI  
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宽限日期days of grace GUL~k@:_k  
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电汇telegraphic transfer （T.T） PE{<'K\g  
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邮汇postal order||postal note （Am.）||post office order||money order  +At[[  
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本票promissory note （P/N） f['I4 /o  
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押汇负责书||押汇保证书letter of hypothecation W. d',4)  
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副保||抵押品||付属担保物collateral security %nJo:/  
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担保书trust receipt||letter of indemnity \<I&utn  
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承兑||认付acceptance b4:{PD~Mh  
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单张承兑general acceptance "T[BSj?E  
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有条件承兑qualified acceptance @G XKqi  
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附条件认付conditional acceptance 7r:&%?2:g  
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部分认付partial acceptance   P,zQl;