[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。   JBdZ ]  
会计报表statement of account dL>0"UN}-  
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往来帐目account current q('O@-HA  
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现在往来帐||存款额current accout =^4 vz=2  
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销货帐account sales Yt2_*K@rC  

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共同计算帐项joint account RX:\@c&  
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未决帐项outstanding account dc_^  
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贷方帐项credit account||creditor account 2}1(j  
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借方帐项debit account||debtor account K9}ppgL'$  
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应付帐||应付未付帐account payable X!,P] G  
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应收帐||应收未收帐account receivable ^~|P[}  
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新交易||新帐new account '@RlKMnN  
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未决帐||老帐old account :51Q~5
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现金帐cash account wx BQ#OE  
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流水帐running account #z-6mRB  
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暂记帐||未定帐suspense account oHB51< }  
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过期帐||延滞帐overdue account||pastdue account -4Zf0r1u  
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杂项帐户sundry account F
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详细帐单||明细表detail account FgrOZI
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呆帐bad account @fRB0m"3  
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会计项目title of account O1Ey{2Q  
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会计薄||帐薄account-book #q9jFW8  
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营业报告书||损益计算表account of budiness||business report #,Fk  
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借贷细帐||交验帐account rendered PZKKbg2S  
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明细帐account stated .8uJ%'$)  
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与…银行开立一户头to open an account with Uxn_
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与…银行建立交易to keep account with BR8z%R  
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继续记帐to keep account o_t2 Z  
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与…有交易to have an account with XG@_Lcv*  
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作成会计帐||有往来帐项to make out an account with z `T<g!Y  
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清算||清理债务to make up an account v:PNt#Ta  
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清洁帐目||与…停止交易to close ones account with { .B^  
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结帐to close an account +M$2:[xRT  
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清理未付款to ask an account||to demand an account 36,qh.LKn  
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结清差额to balance the account with d!
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清算to settle an account||to liquidate an account||to square an account ls
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审查帐目||监查帐目to audit an account ^&am]W;T  
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检查帐目to examine an account  &~:b&  
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转入A的帐户to charge the amount to As account 3kx/Q#  
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以计帐方式付款to pay on account (s4w0z  
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代理某人||为某人on ones account||on account of one $`(}ygmP  
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为自己计算||独立帐目on ones own account fWhwI+  
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由某人收益并负风险on ones account and risk||for ones account and risk e7T"?s  
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由某人负担for ones account||for account of one W(Z_ac^e[  
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按某人指示||列入某人帐户by order and for account of one D+lzISp~e  
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列入5月份帐目for May account eu@hmR8T  
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编入某中帐项下to pass to the account of||to place to the account of 4|YCBXWh  
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寄出清算书to send in an account||to send in render an account jq:FDyOAW  
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支票薄cheque book fgIzT!fyz  
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支票陈票人cheque drawer
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持票人cheque holder JX8Hn |  
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不记名支票cheque to bearer||bearer cheque C"}CD{<H]M  
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记名支票||认人支票cheque to order C1&~Y.6m  
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到期支票antedated cheque r LQBaT7t#  
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未到期支票postdated cheque jo-jPYH T  
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保付支票certified cheque K"4m)B~@Y  
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未获兑现支票，退票returned cheque /$ Gp<.z  
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横线支票crossed cheque *nJy  
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普通横线general crossing 3ht>eaHi  
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特别横线special crossing C1w~z4Qp  
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空白支票blank cheque  l Ozi|  
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失效支票，过期支票stale cheque 2?vjj:P+h  
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普通支票open cheque ~)J]`el,Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z}Y23W&sX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,q9nHZG^  
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支票换现金||兑现to cash a cheque ai,\'%N  
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清理票款to clear a cheque ~H<oqk:O-  
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保证兑现to certify a cheque ?E>(zV1D/  
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填写支票数额to fill up a cheque O_v8R7 {  
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支票上划线to cross a cheque K)ZW1d;  
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开发支票to make out a cheque Q:L^DZkGV  
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签发支票，开立支票to draw a cheque||to issue a cheque cWp5' e]A  
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透支支票to overdraw a cheque T<o^f n,H  
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背书支票to endorse a cheque V yOuw9  
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请付票款||清付票款to pay a cheque||to honour a cheque Ru&>8Ln0  
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支票退票to dishonour a cheque .8GX8[t  
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拒付支票to refuse a cheque w$)NW57[|  
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拒付支票to stop payment of a cheque 21T#NYfew  
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提示要求付款to present for payment +GYO<N7  
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见票即付持票人payable to bearer w=QlQ\  
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支付指定人payable to order 0X<U.Sxn  
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已过期||无效out of date||stale 6uTFgSqZ  
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请给出票人R/D||refer to drawer rj ] ~g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?u4t;  
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文字与数字不一致words and figures differ 4c]=kbGW  
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支票 d6XdN  
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时间已过account closed d6f T  
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更改处应加盖印章alterations require initials { V$}qa{P  
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时间已过effects not cleared RDOV+2K  
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停止付款payment stopped F*JbTEOn  
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支票毁损cheque mutilated l:OXxHxRi  
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汇款||寄钱to remit||to send money ^[VEr"X  
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寄票供取款||支票支付to send a cheque for payment n]8*yoge  
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寄款人a remitter k- exqM2x=  
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收款人a remittee 65GC7 >[  
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国外汇票foreign Bill y\:,.cZ+TQ  
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国内汇票inland Bill ]d*O>Pm  
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跟单汇票documentary bill yMOYTN@]  
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空头汇票accommodation bill qc3?Aplj  
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原始汇票original bill {"0n^
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改写||换新票据renewed bill Cyu
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即期汇票sight bill||bill on demand p+2uK|T9  
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…days after date||…days after date…日后付款 YGi_7fTyc=  
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…months after date||…months after date…月后付款 ?hW(5]p|  
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见票后…日付款…days after sight||…days sight V.[b${  
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见票后…月付款…months after sight||…months sight %;`3I$  
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同组票据set of bills qche7kg!a  
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单张汇票sola of exchange||sole of exchange 6:\z8fYD  
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远期汇票usance bill||bill at usance U3w*z6OG  
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长期汇票long bill zyI4E\  
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短期汇票short bill JDC,]  
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逾期汇票overdue bill m<22E0=g  
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宽限日期days of grace  ]cI(||x  
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电汇telegraphic transfer （T.T） 3!B
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邮汇postal order||postal note （Am.）||post office order||money order |m7`:~ow  
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本票promissory note （P/N） ]H<C Rw  

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押汇负责书||押汇保证书letter of hypothecation Afa{f}st  
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副保||抵押品||付属担保物collateral security >Y< y]vM:  
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担保书trust receipt||letter of indemnity J0|}u1?l  
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承兑||认付acceptance
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单张承兑general acceptance Fk(0q/b  
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有条件承兑qualified acceptance pN]Hp"v  
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附条件认付conditional acceptance Q84KU8?d  
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部分认付partial acceptance   0XYO2k