[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。   >:wk.<Z-  
会计报表statement of account :.sK:W("v  
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往来帐目account current 7dU X(D,?  
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现在往来帐||存款额current accout I98wMV8  
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销货帐account sales hr)TC-  
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共同计算帐项joint account ,cbP yg  
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未决帐项outstanding account i&?~QQP`  
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贷方帐项credit account||creditor account Ob(j_{m  
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借方帐项debit account||debtor account sb8SG_c.  

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应付帐||应付未付帐account payable w#"c5w~  
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应收帐||应收未收帐account receivable ^TB%| yZ _  
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新交易||新帐new account XSZW9/I-(|  
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未决帐||老帐old account eBBh/=Zc  
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现金帐cash account I-+D+ DhRx  
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流水帐running account @n})oAC,  
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暂记帐||未定帐suspense account F1MPo;e  
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过期帐||延滞帐overdue account||pastdue account rsiG]o=8  
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杂项帐户sundry account 03{e[#
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详细帐单||明细表detail account zJtYy4jI)  
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呆帐bad account h!MZ6}zb)  
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会计项目title of account @XB/9!  
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会计薄||帐薄account-book LD#]"k  
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营业报告书||损益计算表account of budiness||business report Z?1.Y7Npr  
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借贷细帐||交验帐account rendered h.G/
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明细帐account stated XCQ=`3f  
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与…银行开立一户头to open an account with 265df Y9Pu  
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与…银行建立交易to keep account with {n2 jAR9nq  
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继续记帐to keep account :/d#U:I  
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与…有交易to have an account with 8@Y]dzgjj  
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作成会计帐||有往来帐项to make out an account with ,Q2`N{f  
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清算||清理债务to make up an account zc\e$MO  
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清洁帐目||与…停止交易to close ones account with U''/y\Z  
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结帐to close an account 7;0^r#:87#  
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清理未付款to ask an account||to demand an account vRYfB{~  
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结清差额to balance the account with ;| )&aTdH  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account Qis[j-?:  
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检查帐目to examine an account D/5 ah_;  
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转入A的帐户to charge the amount to As account mr,IP=e~  
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以计帐方式付款to pay on account [z5pqd-  
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代理某人||为某人on ones account||on account of one mG*[5?=r  
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为自己计算||独立帐目on ones own account f!|7j}3  
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由某人收益并负风险on ones account and risk||for ones account and risk z/dpnGX  
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由某人负担for ones account||for account of one F=?0:2P0bD  
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按某人指示||列入某人帐户by order and for account of one H
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列入5月份帐目for May account c5Fl:=h  
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编入某中帐项下to pass to the account of||to place to the account of ' 5`w5swbc  
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寄出清算书to send in an account||to send in render an account `=TV4h4  
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支票薄cheque book `>'%!E9G  
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支票陈票人cheque drawer xDJ@MW#  
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持票人cheque holder XLQt>y )  
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不记名支票cheque to bearer||bearer cheque Ix~_.&  
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记名支票||认人支票cheque to order % \N52  
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到期支票antedated cheque jgpSFb<9F  
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未到期支票postdated cheque pb8sx1 .j;  
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保付支票certified cheque =Pj+^+UM  
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未获兑现支票，退票returned cheque YL[n85l>1  
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横线支票crossed cheque `|rF^~6(dR  
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普通横线general crossing .R";2f3  
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特别横线special crossing *Rx&#9  
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空白支票blank cheque m.6O%jD  
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失效支票，过期支票stale cheque Ez)hArxns  
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普通支票open cheque ](@HPAG]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tf*DFyr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3bN]2\   
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支票换现金||兑现to cash a cheque >.=v*\P  
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清理票款to clear a cheque ZZ*+Tl\ s  
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保证兑现to certify a cheque =bHS@h8N<  
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填写支票数额to fill up a cheque I6e[K(7NY  
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支票上划线to cross a cheque ^:cc3wt'3[  
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开发支票to make out a cheque FQh8(^(  
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签发支票，开立支票to draw a cheque||to issue a cheque dJ(<zz+;b  
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透支支票to overdraw a cheque Liv.i;-qE  
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背书支票to endorse a cheque XVfw0-O  
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请付票款||清付票款to pay a cheque||to honour a cheque s1>d)2lX  
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支票退票to dishonour a cheque +mRc8G  
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拒付支票to refuse a cheque V\nj7Gr:sF  
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拒付支票to stop payment of a cheque x8!uI)#tS  
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提示要求付款to present for payment z7_h$v  
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见票即付持票人payable to bearer puAjAvIax  
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支付指定人payable to order 3gv@JGt7`  
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已过期||无效out of date||stale l:+$Ks  
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请给出票人R/D||refer to drawer }R!t/8K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BA8g[TA7K  
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文字与数字不一致words and figures differ z|8zNt Ug  
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支票 /@64xrvIl=  
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时间已过account closed .I0M'L~!/L  
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更改处应加盖印章alterations require initials ! u@JH`  
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时间已过effects not cleared ^CK D[s  
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停止付款payment stopped "E@A~<RKP  
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支票毁损cheque mutilated \opcn\vW  
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汇款||寄钱to remit||to send money {55f{5y3 c  
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寄票供取款||支票支付to send a cheque for payment 0p+36g  
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寄款人a remitter 6n|][
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收款人a remittee /A+5q\8G  
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国外汇票foreign Bill wD/jN:  
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国内汇票inland Bill
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跟单汇票documentary bill v(6[z)A0  
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空头汇票accommodation bill fQ
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原始汇票original bill I2-ue 63 ?  
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改写||换新票据renewed bill EPA 2_  
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即期汇票sight bill||bill on demand t1~k+  
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…days after date||…days after date…日后付款 Vk*XiEfKm>  
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…months after date||…months after date…月后付款 ).0p\.W~  
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见票后…日付款…days after sight||…days sight w `+.F;}s  
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见票后…月付款…months after sight||…months sight O3)B]!xL  
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同组票据set of bills ?* r  
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单张汇票sola of exchange||sole of exchange &/:c?F?l  
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远期汇票usance bill||bill at usance sva-Sd8  
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长期汇票long bill #xq3)B  
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短期汇票short bill u~VXe  
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逾期汇票overdue bill Fe+(+ S  
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宽限日期days of grace L>&{<M_  
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电汇telegraphic transfer （T.T） VKw.g@BY  
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邮汇postal order||postal note （Am.）||post office order||money order __1Hx?f  
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本票promissory note （P/N） 2P${5WT  
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押汇负责书||押汇保证书letter of hypothecation Snn4RB<(  
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副保||抵押品||付属担保物collateral security EP<{3
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担保书trust receipt||letter of indemnity #6mw CA|  
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承兑||认付acceptance 'P
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单张承兑general acceptance aI}htb{m`  
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有条件承兑qualified acceptance iAPGP-<6  
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附条件认付conditional acceptance mq(K_  
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部分认付partial acceptance   .<YfnW5/K