[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。   ){$*<#&H  
会计报表statement of account W|AK"vf  
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往来帐目account current TWSx9ii!M:  
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现在往来帐||存款额current accout <7Ry"z6g;  
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销货帐account sales ^!*nhs%  
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共同计算帐项joint account s|!lw  
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未决帐项outstanding account }}u16x}*n  
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贷方帐项credit account||creditor account \%|%C  
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借方帐项debit account||debtor account BI+x6S>d  
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应付帐||应付未付帐account payable Hd57Iw  
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应收帐||应收未收帐account receivable xv~Sk2Z+d  
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新交易||新帐new account !nL>Ly  
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未决帐||老帐old account ^X ~S}MX  
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现金帐cash account Q%x-BZb~  
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流水帐running account \1<8'at  
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暂记帐||未定帐suspense account u4h.\ul8%  
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过期帐||延滞帐overdue account||pastdue account KzQuLD(e  
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杂项帐户sundry account iX-.mq$  
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详细帐单||明细表detail account |f1RhB  
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呆帐bad account %k @4}M>  
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会计项目title of account b%7zu}F  
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会计薄||帐薄account-book qtuT%?wT@Z  
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营业报告书||损益计算表account of budiness||business report Q-J} :U  
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借贷细帐||交验帐account rendered 9<.8mW^68  
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明细帐account stated m[v%Qe|~  

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与…银行开立一户头to open an account with f|Nkk*9$  

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与…银行建立交易to keep account with %~P3t=r  
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继续记帐to keep account AoY!f'Z  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with Ym6v4k!@O  
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清算||清理债务to make up an account 8:2Vib$  
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清洁帐目||与…停止交易to close ones account with &UO/p/a
 
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结帐to close an account -j
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清理未付款to ask an account||to demand an account olKM0K  
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结清差额to balance the account with -Ir>pY\!  
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清算to settle an account||to liquidate an account||to square an account wO6>jW 7  
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审查帐目||监查帐目to audit an account qnqS^K,':  
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检查帐目to examine an account -9Ygn_M  
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转入A的帐户to charge the amount to As account LBmXy8'T`  
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以计帐方式付款to pay on account ?mN!9/DIc  
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代理某人||为某人on ones account||on account of one nB]mj_)R^  
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为自己计算||独立帐目on ones own account ej1WkaR8  
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由某人收益并负风险on ones account and risk||for ones account and risk <fA}_BH%]  
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由某人负担for ones account||for account of one }J2f$l>R  
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按某人指示||列入某人帐户by order and for account of one hZ.](rD  
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列入5月份帐目for May account t:v>W8N53  
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编入某中帐项下to pass to the account of||to place to the account of ;e9&WEG_\  
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寄出清算书to send in an account||to send in render an account 2=%]Ax"R  
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支票薄cheque book z4zPR?%:  
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支票陈票人cheque drawer m Ph=bG  
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持票人cheque holder Q]/{6:C  
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不记名支票cheque to bearer||bearer cheque ZS`Kj(D  
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记名支票||认人支票cheque to order _'^_9u G  
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到期支票antedated cheque
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未到期支票postdated cheque JxEz1~WK &  
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保付支票certified cheque %c%`<y<~L  
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未获兑现支票，退票returned cheque 'q RQO(9&m  
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横线支票crossed cheque ;>F1?5P{  
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普通横线general crossing {>XoE %  
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特别横线special crossing 17 
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空白支票blank cheque ={;+0Wj
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失效支票，过期支票stale cheque .])X.7@x  
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普通支票open cheque !,]c}Y{i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d\tY-X3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z+[W@5q  
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支票换现金||兑现to cash a cheque f&RjvVP?s  
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清理票款to clear a cheque -w5sXnS  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque ?C   
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支票上划线to cross a cheque v$g\]QS p  
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开发支票to make out a cheque wwJs_f\  
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签发支票，开立支票to draw a cheque||to issue a cheque 4Mt
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透支支票to overdraw a cheque
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背书支票to endorse a cheque 9jNh%raG|  
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请付票款||清付票款to pay a cheque||to honour a cheque >RpMw!NT  
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支票退票to dishonour a cheque -C!m#"P
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拒付支票to refuse a cheque kVG+Wr7l0F  
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拒付支票to stop payment of a cheque b' ~WS4xlD  
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提示要求付款to present for payment Q|2*V1"r<2  
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见票即付持票人payable to bearer L&uPNcZ`-  
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支付指定人payable to order ocp  
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已过期||无效out of date||stale s
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请给出票人R/D||refer to drawer j_0l'Saj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R"\(a  
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文字与数字不一致words and figures differ PGVP0H+RV  
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支票 T]b&[?p|a[  
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时间已过account closed lh!8u<yv*  
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时间已过effects not cleared |I|,6*)xg  
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停止付款payment stopped   &._Mh  
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支票毁损cheque mutilated ;$qc@)Uwp  
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汇款||寄钱to remit||to send money 0$U\H>r  
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寄票供取款||支票支付to send a cheque for payment 4=& d{.E  
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寄款人a remitter (+BrC`  
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收款人a remittee )[y 
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国外汇票foreign Bill >}u#KBedE  
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国内汇票inland Bill t6)R37  
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跟单汇票documentary bill RGY#0.Z}  
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空头汇票accommodation bill _~*ba+
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原始汇票original bill ~4ijiw$  
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改写||换新票据renewed bill q1|@v#kH6  
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即期汇票sight bill||bill on demand :/}=s5aQl/  
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…days after date||…days after date…日后付款 M IUB]  
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…months after date||…months after date…月后付款 mVT[:a3  
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见票后…日付款…days after sight||…days sight QCfR2Nn}  
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见票后…月付款…months after sight||…months sight U8zs=tA  
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同组票据set of bills /T 4GPi\lg  
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单张汇票sola of exchange||sole of exchange ,Fu
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远期汇票usance bill||bill at usance D:N\K/p  
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长期汇票long bill LO)QEU
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短期汇票short bill `>k7^!Ds  
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逾期汇票overdue bill ;O({|mpS\  
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宽限日期days of grace l_ T5KV  
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电汇telegraphic transfer （T.T） V:1_k"zQ  
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邮汇postal order||postal note （Am.）||post office order||money order %nj{eT  
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本票promissory note （P/N） :j;_Xw  
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押汇负责书||押汇保证书letter of hypothecation PtOYlZTe?  
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副保||抵押品||付属担保物collateral security L!:;H,  
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担保书trust receipt||letter of indemnity Ng
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承兑||认付acceptance t~ z;G%a  
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单张承兑general acceptance @}A3ie'w  
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有条件承兑qualified acceptance -KiI&Q  
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附条件认付conditional acceptance s"0Hz"[^=  
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部分认付partial acceptance   +(##B pC