[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。   /kd6Yq(y  
会计报表statement of account s\1c.  
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往来帐目account current I9r> 3?  
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现在往来帐||存款额current accout cLnvb!g'#  
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销货帐account sales T .L>PL?=  
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共同计算帐项joint account o4pe>hn  
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未决帐项outstanding account G^Yg[*bJ^$  
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贷方帐项credit account||creditor account )[hQK_e]  
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借方帐项debit account||debtor account [8Zvs=1  
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应付帐||应付未付帐account payable 7Z<ba^
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应收帐||应收未收帐account receivable mxV0"$'Fm  
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新交易||新帐new account dLMKfh/4Q  

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未决帐||老帐old account IA XoEBlMs  
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现金帐cash account C&vUZa[p  
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流水帐running account @sAT#[j  
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暂记帐||未定帐suspense account H7KcP
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过期帐||延滞帐overdue account||pastdue account ~EVD NnHEr  
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杂项帐户sundry account \WnI&nu  
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详细帐单||明细表detail account f<V#Yc(U}  
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呆帐bad account $\|$ekil4  
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会计项目title of account v(T; Y=&  
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会计薄||帐薄account-book @tY)s  
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营业报告书||损益计算表account of budiness||business report ZE@!s3\  
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借贷细帐||交验帐account rendered 4}FuoQL  
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明细帐account stated uP\?y(="  
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与…银行开立一户头to open an account with 28u)q2s^W|  
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与…银行建立交易to keep account with X6jW mo8]  
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继续记帐to keep account opQ%!["N  
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与…有交易to have an account with =.9L/74@  
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作成会计帐||有往来帐项to make out an account with WQ/H8rOs  
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清算||清理债务to make up an account fcd
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清洁帐目||与…停止交易to close ones account with 5;wA7@  
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结帐to close an account T/DKT1P-  
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清理未付款to ask an account||to demand an account X UT,)dL  
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结清差额to balance the account with %N#8D<ULd  
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清算to settle an account||to liquidate an account||to square an account H79XP.TtE  
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审查帐目||监查帐目to audit an account t sdkpt  
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检查帐目to examine an account L&$ X\\Lv^  
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转入A的帐户to charge the amount to As account QAYhAOS|e  
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以计帐方式付款to pay on account l:v:f@M&
 
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代理某人||为某人on ones account||on account of one VT1Nd  
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为自己计算||独立帐目on ones own account xQV5-VoFC  
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由某人收益并负风险on ones account and risk||for ones account and risk >vE1,JD)w  
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由某人负担for ones account||for account of one CAg\-*
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按某人指示||列入某人帐户by order and for account of one vJ96qX  
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列入5月份帐目for May account 1 FTxbw@  
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编入某中帐项下to pass to the account of||to place to the account of kL;sA'I:S  
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寄出清算书to send in an account||to send in render an account c>+l3&`  
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支票薄cheque book K3jKOV8  
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支票陈票人cheque drawer sE87}Lz  
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持票人cheque holder -r
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不记名支票cheque to bearer||bearer cheque FncK#hZ.  
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记名支票||认人支票cheque to order 0BF'@r";  
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到期支票antedated cheque wZ7O
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未到期支票postdated cheque o^P/ -&T  
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保付支票certified cheque Pf`HF|NI  
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未获兑现支票，退票returned cheque u#9H  
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横线支票crossed cheque M<h2+0(il  
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普通横线general crossing }>`rf{T  
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特别横线special crossing qg_M9xJ  
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空白支票blank cheque =3 K}]3f  
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失效支票，过期支票stale cheque ,3+#?H  
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普通支票open cheque _]oNbcbt(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0oT~6BGm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N [qNSo|  
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支票换现金||兑现to cash a cheque SN#Cnu}  
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清理票款to clear a cheque S
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保证兑现to certify a cheque E'g?44vyw  
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填写支票数额to fill up a cheque U;w| =vM  
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支票上划线to cross a cheque ->9waXRDz)  
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开发支票to make out a cheque q9gk:Jt  
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签发支票，开立支票to draw a cheque||to issue a cheque ]K-B#D{P  
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透支支票to overdraw a cheque 49!(Sa_]j  
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背书支票to endorse a cheque WQ1K8B4  
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请付票款||清付票款to pay a cheque||to honour a cheque .22}=z  
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支票退票to dishonour a cheque ' JAcN@q~z  
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拒付支票to refuse a cheque cn L@j_mb  
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拒付支票to stop payment of a cheque c:u2a/Q?  
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提示要求付款to present for payment 1$v1:6  
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见票即付持票人payable to bearer H|8i|vbi  
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支付指定人payable to order &\5%C\0Z<  
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已过期||无效out of date||stale PS/00F/Ak  
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请给出票人R/D||refer to drawer %0lJ(hm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +<7 a$/L?4  
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文字与数字不一致words and figures differ tS sDW!!M  
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支票 }!1pA5x$  
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时间已过account closed \Z/#s;c,4  
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时间已过effects not cleared M|\C@,F]8  
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停止付款payment stopped BV512+M  
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支票毁损cheque mutilated 9/4Bx!~A  
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汇款||寄钱to remit||to send money I+FQ2\J*H  
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寄票供取款||支票支付to send a cheque for payment 4KT-U6zNx  
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寄款人a remitter V;>u()
 
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收款人a remittee H/BU2sa  
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国外汇票foreign Bill 6/&aBE=  
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国内汇票inland Bill 7(1UXtT  
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跟单汇票documentary bill 7(<z=F  
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空头汇票accommodation bill Lyj0$wbH`  
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原始汇票original bill %9P)Okq  
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改写||换新票据renewed bill |"XxM(Dm  
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即期汇票sight bill||bill on demand ]f~mR_E  
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…days after date||…days after date…日后付款 =(U&?1R4  
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…months after date||…months after date…月后付款 j/Rm ~!q  
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见票后…日付款…days after sight||…days sight }xE}I<M  
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见票后…月付款…months after sight||…months sight P-c<[DSM'I  
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同组票据set of bills 3vK,vu q  
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单张汇票sola of exchange||sole of exchange rBY{&JhS  
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远期汇票usance bill||bill at usance @<W^/D1#L  
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长期汇票long bill [es R!})  
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短期汇票short bill
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逾期汇票overdue bill F3L'f2yBG  
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宽限日期days of grace Ct)l0J\XH  
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电汇telegraphic transfer （T.T） wC~ra:/?:7  
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邮汇postal order||postal note （Am.）||post office order||money order J"&jR7-9  

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本票promissory note （P/N） \~#$$Q-qtU  
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押汇负责书||押汇保证书letter of hypothecation ;F;"Uw  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity O&Ws*k  
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承兑||认付acceptance w!=Fi   
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单张承兑general acceptance ![{>$Q?5  
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有条件承兑qualified acceptance 5yHarC  
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附条件认付conditional acceptance i"h '^6M1  
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部分认付partial acceptance   Oh\+cvbG