[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。   dvf*w:5K!  
会计报表statement of account TvP# /qGgG  
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往来帐目account current 83n: h08  
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现在往来帐||存款额current accout jL8zH  
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销货帐account sales ^/+sl-6/F  
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共同计算帐项joint account 1m0':n Vdu  
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未决帐项outstanding account
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贷方帐项credit account||creditor account gU?)  
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借方帐项debit account||debtor account qkIU>b,B  
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应付帐||应付未付帐account payable 1@WGbORc*  
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应收帐||应收未收帐account receivable ^6+x0[13  
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新交易||新帐new account Bu1z$#AC  
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未决帐||老帐old account o(P:f)B  
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现金帐cash account -Q6pV<i  
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流水帐running account $J6.a!5IE  
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暂记帐||未定帐suspense account ^{:jY, ?]  
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过期帐||延滞帐overdue account||pastdue account 86#mmm)  
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杂项帐户sundry account %v[Kk-d  
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详细帐单||明细表detail account (:QQ7xc{}  
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呆帐bad account 8[)]3K x  
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会计项目title of account </gp3WQ.  
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会计薄||帐薄account-book iv:/g|MBI&  
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营业报告书||损益计算表account of budiness||business report Ae j   
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借贷细帐||交验帐account rendered oU0 h3  
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明细帐account stated *SkiFEoD  
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与…银行开立一户头to open an account with O:;OR'N9  
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与…银行建立交易to keep account with sK@Y!oF}\  
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继续记帐to keep account "mPSA Z  
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与…有交易to have an account with 7`IUM
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作成会计帐||有往来帐项to make out an account with *wC\w  
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清算||清理债务to make up an account Z+Ye
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清洁帐目||与…停止交易to close ones account with xwPI  

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结帐to close an account ^Xs%.`Gv/  
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清理未付款to ask an account||to demand an account {(rf/:X!p  
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结清差额to balance the account with >M?H79fF2s  
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清算to settle an account||to liquidate an account||to square an account m_a^RB(  
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审查帐目||监查帐目to audit an account q75ky1^1:  
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检查帐目to examine an account *kP;{Cb`  
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转入A的帐户to charge the amount to As account PPEq6}  
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以计帐方式付款to pay on account @B?FE\  
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代理某人||为某人on ones account||on account of one -$.0Dc)3!  
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为自己计算||独立帐目on ones own account :vpl+)n  
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由某人收益并负风险on ones account and risk||for ones account and risk wTxbDT@H5  
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由某人负担for ones account||for account of one !$_~x 8K1-  
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按某人指示||列入某人帐户by order and for account of one C0QM#"[  
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列入5月份帐目for May account u"`*DFjo*  
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编入某中帐项下to pass to the account of||to place to the account of }AlYNEY  
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寄出清算书to send in an account||to send in render an account ,[* ;U
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支票薄cheque book {L].T#  
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支票陈票人cheque drawer le8 #Z}p  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque BEUK}T K4  
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记名支票||认人支票cheque to order "
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到期支票antedated cheque MjD75hIZ  
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未到期支票postdated cheque UE.4qY_7  
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保付支票certified cheque p*20-!{A  
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未获兑现支票，退票returned cheque -oP'4QVb  
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横线支票crossed cheque {<=#*qx[Y!  
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普通横线general crossing
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特别横线special crossing :O= \<t  
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空白支票blank cheque n6<V+G)T  
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失效支票，过期支票stale cheque 0#*Lw }qi  
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普通支票open cheque %9oYw9H!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $~;D9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^BQrbY  
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支票换现金||兑现to cash a cheque T"7~AbgNU  
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清理票款to clear a cheque 6Htg5o|W  
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保证兑现to certify a cheque O3DmNq$dz  
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填写支票数额to fill up a cheque 10!wqyj&  
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支票上划线to cross a cheque LI 2&&Mw  
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开发支票to make out a cheque Mi'8 ~J  
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签发支票，开立支票to draw a cheque||to issue a cheque [ i#zP  
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透支支票to overdraw a cheque sVG(N.y  
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背书支票to endorse a cheque E4m`  
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请付票款||清付票款to pay a cheque||to honour a cheque KM^ufF2[  
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支票退票to dishonour a cheque ^%O]P` $  
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拒付支票to refuse a cheque M|:UwqV>  
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拒付支票to stop payment of a cheque "etPT@gF  
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提示要求付款to present for payment Ja9e^`i;  
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见票即付持票人payable to bearer jy'13G/
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支付指定人payable to order thhwN A  
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已过期||无效out of date||stale z*-2.}&U<  
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请给出票人R/D||refer to drawer R6(oZph  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M]J^N#  

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文字与数字不一致words and figures differ 1u:< 25  
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支票 va0{>Dc+  
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时间已过account closed h-[VH%  
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时间已过effects not cleared uc){+'[  
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停止付款payment stopped T9Nb`sbV]  
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支票毁损cheque mutilated \nPEyw,U  
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汇款||寄钱to remit||to send money V3^&oe%  
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寄票供取款||支票支付to send a cheque for payment B><d9d  
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寄款人a remitter wea-zN  
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收款人a remittee D H\0 z[  
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国外汇票foreign Bill 9\_eK,*B  
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国内汇票inland Bill f4 P 8Oz  
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跟单汇票documentary bill aX)I3^ar  
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空头汇票accommodation bill E8$20Ue  
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原始汇票original bill JtYP E?  
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改写||换新票据renewed bill $'BSH4~|.  
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即期汇票sight bill||bill on demand n}F&1Z  
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…days after date||…days after date…日后付款 8!O5quEc  
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…months after date||…months after date…月后付款 re/@D@%  
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见票后…日付款…days after sight||…days sight JD)(oK %C  
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见票后…月付款…months after sight||…months sight & ?h#Z!  
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同组票据set of bills SQBa;hvgM  
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单张汇票sola of exchange||sole of exchange 2`7==?  
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远期汇票usance bill||bill at usance EYtL_hNp}I  
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长期汇票long bill *w^C"^*  
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短期汇票short bill %eX{WgH  
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逾期汇票overdue bill `|6'9  
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宽限日期days of grace $+P>~X)  
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电汇telegraphic transfer （T.T） 7|{}\w(I  
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） (61EDKNd9  
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押汇负责书||押汇保证书letter of hypothecation ONx(]  
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副保||抵押品||付属担保物collateral security 5~Cakd]>  
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担保书trust receipt||letter of indemnity ^ "i l}8`  
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承兑||认付acceptance ?6
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单张承兑general acceptance A,V\" KU  
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有条件承兑qualified acceptance cE`6uq7p  
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附条件认付conditional acceptance |+35y_
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部分认付partial acceptance   Zm"{Viv]