[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。   NEZH<#  
会计报表statement of account s_x=^S3~LO  
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往来帐目account current X9p+a,  
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现在往来帐||存款额current accout N+ak[axN  
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销货帐account sales Q1]V|S;)X  
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共同计算帐项joint account wn&[1gBxM  
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未决帐项outstanding account `[w}hFl~q  
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贷方帐项credit account||creditor account d#x8O4S%i2  
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借方帐项debit account||debtor account BBaHMsr  
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应付帐||应付未付帐account payable \JF57t}Zk  
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应收帐||应收未收帐account receivable Y- z~#;  
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新交易||新帐new account >KH( nc$  
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未决帐||老帐old account 3|z;K,`Fw  
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现金帐cash account *X"F:7  
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流水帐running account #,Fx@3y\a  
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暂记帐||未定帐suspense account zmrX%!CW  
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过期帐||延滞帐overdue account||pastdue account }K qw\]`  
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杂项帐户sundry account rK0|9^i{  
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详细帐单||明细表detail account PhI{3B/  
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呆帐bad account pB{ f-M:D  
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会计项目title of account ~"hAb2  
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会计薄||帐薄account-book hKH Q!`&v  
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营业报告书||损益计算表account of budiness||business report >O[^\H!\  
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借贷细帐||交验帐account rendered 9Y*VzQE  
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明细帐account stated WLA_YMlA  
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与…银行开立一户头to open an account with .bl/At3A  
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与…银行建立交易to keep account with hgMnO J  
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继续记帐to keep account (\[!,T"[  
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与…有交易to have an account with mZ.6Njb  
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作成会计帐||有往来帐项to make out an account with !t [%'!v  
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清算||清理债务to make up an account b|C,b"$N0  
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清洁帐目||与…停止交易to close ones account with j~<iTLM  
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结帐to close an account D +%k1  

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清理未付款to ask an account||to demand an account tfU3 6PR  
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结清差额to balance the account with %b'VEd7  
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清算to settle an account||to liquidate an account||to square an account kj"_Y"q=  
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审查帐目||监查帐目to audit an account %3B>1h9N  
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检查帐目to examine an account Q`fA)6U  
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转入A的帐户to charge the amount to As account K>~cY%3^i  
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以计帐方式付款to pay on account PqeQe5  
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代理某人||为某人on ones account||on account of one EjC
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为自己计算||独立帐目on ones own account 545 xs`Q_  
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由某人收益并负风险on ones account and risk||for ones account and risk WYUU-  
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由某人负担for ones account||for account of one yUlQPrNX  
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按某人指示||列入某人帐户by order and for account of one L(rjjkH  
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列入5月份帐目for May account 4s2ex{$+MA  
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编入某中帐项下to pass to the account of||to place to the account of j>M%?Tw  
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寄出清算书to send in an account||to send in render an account 6lFsN2  
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支票薄cheque book S-dV  
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支票陈票人cheque drawer wAPdu y[  
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持票人cheque holder 2J <Z4Ap  
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不记名支票cheque to bearer||bearer cheque , iy   
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记名支票||认人支票cheque to order &Gl&m@-j  
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到期支票antedated cheque XjNu|H/  
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未到期支票postdated cheque }% *g\%L  
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保付支票certified cheque ?;Qk!t2U  
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未获兑现支票，退票returned cheque dQb?Zi7g  
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横线支票crossed cheque 5[k35c{  
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普通横线general crossing 511q\w M  
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特别横线special crossing xC(PH?_  
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空白支票blank cheque @,vSR
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失效支票，过期支票stale cheque $6N.ykJ  
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普通支票open cheque 4kiu
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount apXq$wWq{D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6*E7}  
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支票换现金||兑现to cash a cheque XcXd7e  
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清理票款to clear a cheque VCIG+Gz  
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保证兑现to certify a cheque :3k(=^%G!  
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填写支票数额to fill up a cheque >.A{=?   
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支票上划线to cross a cheque xGqZ8v`v  
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开发支票to make out a cheque I<$lpU_H  
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签发支票，开立支票to draw a cheque||to issue a cheque ^;'3(m=  
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透支支票to overdraw a cheque ?D#Vha  
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背书支票to endorse a cheque 7w9) ^  
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请付票款||清付票款to pay a cheque||to honour a cheque %P?W^mI  
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支票退票to dishonour a cheque yCwQ0|  
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拒付支票to refuse a cheque @r#> -p  
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拒付支票to stop payment of a cheque q*2ljcb55  
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提示要求付款to present for payment es.`:^
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见票即付持票人payable to bearer x ha!.&DO  
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支付指定人payable to order Tmq:,.^}  
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已过期||无效out of date||stale $AoN,B>  
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请给出票人R/D||refer to drawer c" yf>0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9v^MZ^Y{  
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文字与数字不一致words and figures differ *Bc=g l$  
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支票 &AC-?R|Dp  
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时间已过account closed |Zz3X  
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时间已过effects not cleared T5o9pmD  
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停止付款payment stopped -49OE*uF  
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支票毁损cheque mutilated &!a[rvtZ+  
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汇款||寄钱to remit||to send money (:-=XR9 A`  
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寄票供取款||支票支付to send a cheque for payment XV]`?  
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寄款人a remitter =#SKN\4  
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收款人a remittee e=QnGT*b5  
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国外汇票foreign Bill #P<v[O/rA  
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国内汇票inland Bill RV.* _FG  
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跟单汇票documentary bill mM&H;W  
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空头汇票accommodation bill 1B}6  zJ  
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原始汇票original bill W:ih#YW_F  
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改写||换新票据renewed bill |JtdCP{  
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即期汇票sight bill||bill on demand .yd{7Te  
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…days after date||…days after date…日后付款 1.4]T, `  
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…months after date||…months after date…月后付款 SL? ! RQ  
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见票后…日付款…days after sight||…days sight !-m(1  
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见票后…月付款…months after sight||…months sight F<M#T  
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同组票据set of bills R#"kh/M  
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单张汇票sola of exchange||sole of exchange mVcpYyD|k  
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远期汇票usance bill||bill at usance  :z_D?UQ  
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长期汇票long bill tV<}!~0,*  
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短期汇票short bill >_!pg<{,  
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逾期汇票overdue bill  oJ ~ZzW  

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宽限日期days of grace I\&..e0l  
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电汇telegraphic transfer （T.T） T^B&GgW  
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邮汇postal order||postal note （Am.）||post office order||money order odMjxWY  
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本票promissory note （P/N） Q^$IlzG7i  
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押汇负责书||押汇保证书letter of hypothecation B$1nq#@  
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副保||抵押品||付属担保物collateral security S}gUz9ks  
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担保书trust receipt||letter of indemnity <?kr"[cQeP  
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承兑||认付acceptance t_6sD r'.  
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单张承兑general acceptance mVfg+d(  
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有条件承兑qualified acceptance ;29q  
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附条件认付conditional acceptance Idop!b5!  
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部分认付partial acceptance   m663%b(5>