[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:V&QE  
会计报表statement of account `J%3 5  
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往来帐目account current ={\9-JJhE  
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现在往来帐||存款额current accout .*
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销货帐account sales O% 8>siU  
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共同计算帐项joint account S]?I7_  
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未决帐项outstanding account OlM3G^1e1  
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贷方帐项credit account||creditor account Q-KBQc  
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借方帐项debit account||debtor account ;N!opg))d<  
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应付帐||应付未付帐account payable _Zus4&'  
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应收帐||应收未收帐account receivable [`'K.-?#  
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新交易||新帐new account lS? #(}a1)  
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未决帐||老帐old account KxDfPd+j[  
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现金帐cash account &}d5'IRT  
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流水帐running account G-'CjiMu  
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暂记帐||未定帐suspense account NG: f>R  
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过期帐||延滞帐overdue account||pastdue account !\\OMAf7  
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杂项帐户sundry account 
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详细帐单||明细表detail account y:k7eE"  
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呆帐bad account ,My'_"S?  
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会计项目title of account y2nT)nL  
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会计薄||帐薄account-book %
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营业报告书||损益计算表account of budiness||business report XE#$
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借贷细帐||交验帐account rendered Q1(4l?X@  
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明细帐account stated eKRE1
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与…银行开立一户头to open an account with \/-4jF:  
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与…银行建立交易to keep account with ei~f1$zc#h  
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继续记帐to keep account Sa/]81aG  
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与…有交易to have an account with -]G=Q1 1  
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作成会计帐||有往来帐项to make out an account with 9U3.=J  
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清算||清理债务to make up an account OyG2Ks"H  
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清洁帐目||与…停止交易to close ones account with |hX\ep  
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结帐to close an account Nw%^Gs<~  
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清理未付款to ask an account||to demand an account 5C9 .h:c4y  
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结清差额to balance the account with NOf{Xx<#k  
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清算to settle an account||to liquidate an account||to square an account !/1~  
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审查帐目||监查帐目to audit an account Z/:W.*u  
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检查帐目to examine an account ZI c-^&`r=  
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转入A的帐户to charge the amount to As account >n1UK5QD  
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以计帐方式付款to pay on account d8WEsQ+)A  
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代理某人||为某人on ones account||on account of one Rb <{o8  
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为自己计算||独立帐目on ones own account % F<3_#Y  
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由某人收益并负风险on ones account and risk||for ones account and risk JI92Dc*o   
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由某人负担for ones account||for account of one B 6,X)  
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按某人指示||列入某人帐户by order and for account of one rW9ULS2d  
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列入5月份帐目for May account `LVX| l62  
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编入某中帐项下to pass to the account of||to place to the account of `LCxxpHi|  
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寄出清算书to send in an account||to send in render an account E@\bFy_!>b  
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支票薄cheque book fmj-&6  
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支票陈票人cheque drawer ^++ec>  
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持票人cheque holder :K_JY   

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不记名支票cheque to bearer||bearer cheque YS5Pt)?  
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记名支票||认人支票cheque to order Dh|8$( Jt  
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到期支票antedated cheque I2=?H<  
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未到期支票postdated cheque xhIC["z5  
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保付支票certified cheque 7)NQK9~  
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未获兑现支票，退票returned cheque sWB;?7P  
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横线支票crossed cheque ;Bo{.91
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普通横线general crossing xr)Rx{)3h  
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特别横线special crossing `5;O|qRq  
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空白支票blank cheque ?w1_.m|8u  
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失效支票，过期支票stale cheque |C@)#.nm[  
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普通支票open cheque M ]W'>g)G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D Y($  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cu]2`DF  
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支票换现金||兑现to cash a cheque !zwnFdp  
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清理票款to clear a cheque -<sn+-uE:  
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保证兑现to certify a cheque wt[MzpRP  
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填写支票数额to fill up a cheque Lg[*P8wE  
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支票上划线to cross a cheque "2}04b|"  
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开发支票to make out a cheque oU% rP  
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签发支票，开立支票to draw a cheque||to issue a cheque AIR,XlD  
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透支支票to overdraw a cheque 0#<q]M?hW  
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背书支票to endorse a cheque e) 42SL^s  
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请付票款||清付票款to pay a cheque||to honour a cheque dKTyh:_{  
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支票退票to dishonour a cheque kd )Q$RA(  
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拒付支票to refuse a cheque yiO!ZT  
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拒付支票to stop payment of a cheque pqe7a3jr  
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提示要求付款to present for payment q\s"B.(G"  
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见票即付持票人payable to bearer E|{(O
  
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支付指定人payable to order 6_|iXs(&
 
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已过期||无效out of date||stale Z$?(~ln  
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请给出票人R/D||refer to drawer r{>Q{$Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lfvt9!SJ+/  
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文字与数字不一致words and figures differ d|#&j."  
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支票 pMHF u/|Pr  
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时间已过account closed 4#CHX^De  
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更改处应加盖印章alterations require initials %pIP#y[4  
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时间已过effects not cleared It7R}0Smg  
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停止付款payment stopped e|?eY)_  
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支票毁损cheque mutilated -)Bvx>8fq-  
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汇款||寄钱to remit||to send money J/fnSy  
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寄票供取款||支票支付to send a cheque for payment _XT'h;m  
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寄款人a remitter (5 @H  
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收款人a remittee uf90  
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国外汇票foreign Bill i4,p
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国内汇票inland Bill Mn(iAsg  
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跟单汇票documentary bill 1*9.K'
 
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空头汇票accommodation bill <mE`<-$  
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原始汇票original bill )&c#?wx'w  
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改写||换新票据renewed bill Lj3o-@\*j  
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即期汇票sight bill||bill on demand g 0t
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…days after date||…days after date…日后付款 I "AjYv4R  
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…months after date||…months after date…月后付款 = ^NvUrK  
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见票后…日付款…days after sight||…days sight w(Z?j%b  
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见票后…月付款…months after sight||…months sight VGV-t  
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同组票据set of bills xnY?<?J"!  
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单张汇票sola of exchange||sole of exchange RV~fml9c  
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远期汇票usance bill||bill at usance {@InOo!4w]  
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长期汇票long bill t?GH V3V  
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短期汇票short bill F9r.DG$}  
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逾期汇票overdue bill {iD/0q  
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宽限日期days of grace UleT9 [M  
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电汇telegraphic transfer （T.T） ?qjdmB|w  
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邮汇postal order||postal note （Am.）||post office order||money order '.Y,VJaL  
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本票promissory note （P/N） =Vg~ VD   
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押汇负责书||押汇保证书letter of hypothecation Za@\=}Tt  
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副保||抵押品||付属担保物collateral security -h8mJ D%Oi  
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担保书trust receipt||letter of indemnity \9+,ynJH8z  
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承兑||认付acceptance |6AR!  
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单张承兑general acceptance .r/s.g  
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有条件承兑qualified acceptance R5sE Q| E  
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附条件认付conditional acceptance #mH28UT  
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部分认付partial acceptance   o=VZ7]