[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。  
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会计报表statement of account 6D_4o&N  
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往来帐目account current 5/>G)&  
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现在往来帐||存款额current accout "?}QwtUW  
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销货帐account sales l{_>?]S5  
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共同计算帐项joint account >2Z:=H T  
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未决帐项outstanding account Bn}@w
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贷方帐项credit account||creditor account /p?h@6h@y  
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借方帐项debit account||debtor account w'?u
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应付帐||应付未付帐account payable I]jVnQ>&  
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应收帐||应收未收帐account receivable j;J4]]R;o  
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新交易||新帐new account PHT;%;m=  
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未决帐||老帐old account &*T57tE  
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现金帐cash account
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流水帐running account 0_,V }  
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暂记帐||未定帐suspense account +Y'(,J  
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过期帐||延滞帐overdue account||pastdue account ERCW5b[RT  
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杂项帐户sundry account ]geO%m  
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详细帐单||明细表detail account L&.9.Ll  
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呆帐bad account {[NBTT9&  
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会计项目title of account ? .,..p  
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会计薄||帐薄account-book 6- s/ \  
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营业报告书||损益计算表account of budiness||business report `G@]\)-!  
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借贷细帐||交验帐account rendered  r@/+  
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明细帐account stated PL%U  
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与…银行开立一户头to open an account with N0vr>e`  
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与…银行建立交易to keep account with z^ rf;  
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继续记帐to keep account  ;S7MP`o@  
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与…有交易to have an account with to|O]h2*U2  
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作成会计帐||有往来帐项to make out an account with l#Ipo5
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清算||清理债务to make up an account cG
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清洁帐目||与…停止交易to close ones account with 7 ;2j^qPr  
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结帐to close an account G%jgr"]\z  
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清理未付款to ask an account||to demand an account :k*'MU}  
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结清差额to balance the account with GL-v</2'U  
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清算to settle an account||to liquidate an account||to square an account @.0>gmY;:  
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审查帐目||监查帐目to audit an account Z$LWZg  
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检查帐目to examine an account ZP~Mg z{f  
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转入A的帐户to charge the amount to As account zi sf8x7^W  
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以计帐方式付款to pay on account ; -sZaU;  
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代理某人||为某人on ones account||on account of one 0)F.Y,L  
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为自己计算||独立帐目on ones own account Pt5"q3ec{T  
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由某人收益并负风险on ones account and risk||for ones account and risk D+#OB|&Dn  
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由某人负担for ones account||for account of one 2qd5iOhX+  
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按某人指示||列入某人帐户by order and for account of one @=_4i&]$  
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列入5月份帐目for May account d~
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编入某中帐项下to pass to the account of||to place to the account of Lb]!TOl  
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寄出清算书to send in an account||to send in render an account D/[;Y<X#V  
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支票薄cheque book H4B|c42  
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支票陈票人cheque drawer j(~e{HZ
 
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持票人cheque holder Mi~x(W@}3  
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不记名支票cheque to bearer||bearer cheque 
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记名支票||认人支票cheque to order p40;@gUug  
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到期支票antedated cheque |)VNf.aJZ  
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未到期支票postdated cheque d\ I6Wn  
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保付支票certified cheque ;fW`#aE  
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未获兑现支票，退票returned cheque jl>jy6T  
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横线支票crossed cheque M3U?\g  
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普通横线general crossing U5 ia|V  
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特别横线special crossing *ESi~7;#  
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空白支票blank cheque G#Kw6
 
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失效支票，过期支票stale cheque IyEfisOK?  
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普通支票open cheque !K-qoBqKM  
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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\R "?Sg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q\
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支票换现金||兑现to cash a cheque _FNW[V  
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清理票款to clear a cheque <Mndr8 H  
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保证兑现to certify a cheque 9K;g\? 3  
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填写支票数额to fill up a cheque DR @yd ,  
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支票上划线to cross a cheque <`WD Ni$Y  
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开发支票to make out a cheque \?wKs  
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签发支票，开立支票to draw a cheque||to issue a cheque lD'^6
 
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透支支票to overdraw a cheque {H>Tv,v|  
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背书支票to endorse a cheque A8QUfg@uK~  
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请付票款||清付票款to pay a cheque||to honour a cheque W6`_lGTj  
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支票退票to dishonour a cheque W9{;HGWS  
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拒付支票to refuse a cheque T *S)U ;  
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拒付支票to stop payment of a cheque i!fk'Yt%  
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提示要求付款to present for payment S|;}]6p  
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见票即付持票人payable to bearer G^z>2P  
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支付指定人payable to order foBF]7Bz?  
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已过期||无效out of date||stale 1vAJ(O{-  
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请给出票人R/D||refer to drawer D(&Zq7]n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -<AGCiLz  
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文字与数字不一致words and figures differ 5Q:49S47  
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支票 HX,i{aWWy  
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时间已过effects not cleared T11>&K)  
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停止付款payment stopped cXr_, >k  
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支票毁损cheque mutilated 'geN  dx  
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汇款||寄钱to remit||to send money r gi4>  
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寄票供取款||支票支付to send a cheque for payment T-x9IoE  
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寄款人a remitter yt
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收款人a remittee ,% .)mf  
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国外汇票foreign Bill NSR][h_  
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国内汇票inland Bill l&mY}k  
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跟单汇票documentary bill ,E@}=x9p  
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空头汇票accommodation bill !\OX}kHX5  
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原始汇票original bill uU-1;m#N?  
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改写||换新票据renewed bill o!c~"  
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即期汇票sight bill||bill on demand R+=wSG]  
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…days after date||…days after date…日后付款 ,s:viXk  
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…months after date||…months after date…月后付款 ,e GF~  
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见票后…日付款…days after sight||…days sight : JS
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见票后…月付款…months after sight||…months sight ::-*~CH)  
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同组票据set of bills A5_r(Z-5  
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单张汇票sola of exchange||sole of exchange MN:LL <  
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远期汇票usance bill||bill at usance %7?Z|'\  
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长期汇票long bill D6C h6i5$  
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短期汇票short bill POX{;[SV  
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逾期汇票overdue bill Hxleh><c-  
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宽限日期days of grace JY~CMR5#.O  
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电汇telegraphic transfer （T.T） M|{NC`fa  
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邮汇postal order||postal note （Am.）||post office order||money order rj4R/{h  
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本票promissory note （P/N） Z9Z\2t  
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押汇负责书||押汇保证书letter of hypothecation c%1{l]   
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副保||抵押品||付属担保物collateral security \1QY=}  
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担保书trust receipt||letter of indemnity f[ia0w5 m  
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承兑||认付acceptance @7KG0<]h  
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单张承兑general acceptance 6Rmdf> a  
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有条件承兑qualified acceptance \f)GW$`  
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附条件认付conditional acceptance \-f/\P/ w  
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部分认付partial acceptance   ]hoq!:>M1