[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。   UCu0 Xqf  
会计报表statement of account 8'K~+L=}  
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往来帐目account current pm2-F]  
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现在往来帐||存款额current accout Bf5Z  
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销货帐account sales 2/WtOQIB  
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共同计算帐项joint account <bSG|VqnH  
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未决帐项outstanding account !+UU[uM  
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贷方帐项credit account||creditor account RGu`Jk  
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借方帐项debit account||debtor account YYE{zU  
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应付帐||应付未付帐account payable @d&JtA  
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应收帐||应收未收帐account receivable ] KQv]'  
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新交易||新帐new account /IxoS  
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未决帐||老帐old account *M?[Gro/  
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现金帐cash account ;tJ}*!z W  
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流水帐running account h]Y,gya[yk  
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暂记帐||未定帐suspense account &wX568o  
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过期帐||延滞帐overdue account||pastdue account s||c#+j"8  

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杂项帐户sundry account w61*jnvi@  
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详细帐单||明细表detail account Z,~PW#8<&  
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呆帐bad account ,rNv}  
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会计项目title of account FvJkb!5*e_  
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会计薄||帐薄account-book |})v, oB  
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营业报告书||损益计算表account of budiness||business report Eb7GiRT#  
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借贷细帐||交验帐account rendered l`A
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明细帐account stated uqM=/T^A  
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与…银行开立一户头to open an account with )!lx' >0>  
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与…银行建立交易to keep account with [ <j4w  
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继续记帐to keep account ]G~Z'fs<(  
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与…有交易to have an account with T|2v1Vj  
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作成会计帐||有往来帐项to make out an account with cEIs9;  
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清算||清理债务to make up an account UZ1Au;(|  
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清洁帐目||与…停止交易to close ones account with s &f\gp1  
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结帐to close an account <rFh93  
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清理未付款to ask an account||to demand an account Y(Y#H$w  
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结清差额to balance the account with o%OwKp s  
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清算to settle an account||to liquidate an account||to square an account }^ =f%EjV  
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审查帐目||监查帐目to audit an account .vie#,la  
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检查帐目to examine an account dl(!{tZ#  
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转入A的帐户to charge the amount to As account iz0:  
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以计帐方式付款to pay on account OlgM7Vrl  
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代理某人||为某人on ones account||on account of one 7.]H9
 
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为自己计算||独立帐目on ones own account @)wsHW%cjz  
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由某人收益并负风险on ones account and risk||for ones account and risk /t*Q"0X5  
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由某人负担for ones account||for account of one IG:2<G  
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按某人指示||列入某人帐户by order and for account of one Qkw?QV-`k  
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列入5月份帐目for May account =MvB9gx@r  
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编入某中帐项下to pass to the account of||to place to the account of j6j4M,UI43  
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寄出清算书to send in an account||to send in render an account ou{V/?rb  
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支票薄cheque book s< Fp17
 
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支票陈票人cheque drawer c &E
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持票人cheque holder JcMl*k  
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不记名支票cheque to bearer||bearer cheque NNwGRoDco  
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记名支票||认人支票cheque to order Ypxp4B  
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到期支票antedated cheque nrX+ '  
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未到期支票postdated cheque &|#,Bsk"@  
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保付支票certified cheque B@#vS=g  
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未获兑现支票，退票returned cheque G}LV"
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横线支票crossed cheque ?YUL~P  
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普通横线general crossing 3g5r}Ug  
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特别横线special crossing cV_-Bcb  
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空白支票blank cheque ~B?Wg!  
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失效支票，过期支票stale cheque 2?v }w<Ydl  
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普通支票open cheque nR wf;K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -WR<tkK  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "WO0rh`  
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支票换现金||兑现to cash a cheque F%af05L[  
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清理票款to clear a cheque N8x.D-=gG  
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保证兑现to certify a cheque 7s!rer>  
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填写支票数额to fill up a cheque <[K)PI  
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支票上划线to cross a cheque |.&GmP  
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开发支票to make out a cheque [TFp2B~)#  
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签发支票，开立支票to draw a cheque||to issue a cheque n:b,zssP  
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透支支票to overdraw a cheque Kv<mDA!  
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背书支票to endorse a cheque Ro<x#Uo  
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请付票款||清付票款to pay a cheque||to honour a cheque H\N}0^ea  
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支票退票to dishonour a cheque 8Gy*BpmJn  
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拒付支票to refuse a cheque 8Q{9AoQ3'  
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拒付支票to stop payment of a cheque dLwP7#r  
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提示要求付款to present for payment ZrA*MN  
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见票即付持票人payable to bearer 61OlnmvE  
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支付指定人payable to order XFl&(I4tB  
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已过期||无效out of date||stale "{H{-`Ni  
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请给出票人R/D||refer to drawer nGc'xQy0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /Dt:4{aTOC  
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文字与数字不一致words and figures differ bJR\d0Z  
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支票 H_Sv,lwz;c  
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时间已过account closed .'2I9P\!  
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时间已过effects not cleared 1<
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停止付款payment stopped M\IdQY-c  
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支票毁损cheque mutilated EUH9R8)  
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汇款||寄钱to remit||to send money IEJ)Q$GI#  
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寄票供取款||支票支付to send a cheque for payment  z{V#_(  
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寄款人a remitter rfSEL 57'  
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收款人a remittee Ip8:~Fl]  
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国外汇票foreign Bill q_BMZEM  
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国内汇票inland Bill HoWK#Nz\  
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跟单汇票documentary bill BI!EmA  
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空头汇票accommodation bill h_\ W 7xt  
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原始汇票original bill 9uX15a  
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改写||换新票据renewed bill V^} $f3\B  
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即期汇票sight bill||bill on demand ;MlPP)*k  
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…days after date||…days after date…日后付款 k%s,(2)30  
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…months after date||…months after date…月后付款 2) 2:KX  
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见票后…日付款…days after sight||…days sight 9u3P>a~b  
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见票后…月付款…months after sight||…months sight ?PV@WrU>B  
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同组票据set of bills rQpQqBu  
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单张汇票sola of exchange||sole of exchange w2r*$Q  
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远期汇票usance bill||bill at usance B.gEV*@  
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长期汇票long bill @?0))@kPc3  
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短期汇票short bill JX{rum  
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逾期汇票overdue bill +)_DaL E  
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宽限日期days of grace kn& BGYt  
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电汇telegraphic transfer （T.T） Kzwe36O;?  
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邮汇postal order||postal note （Am.）||post office order||money order EKmn@S-&P  
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本票promissory note （P/N） u|Ng>lU  
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押汇负责书||押汇保证书letter of hypothecation }0OQm?xh  
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副保||抵押品||付属担保物collateral security w+XwPpM0.n  
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担保书trust receipt||letter of indemnity iN5[x{^t  
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承兑||认付acceptance 2=naPTP(  
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单张承兑general acceptance Z[1|('   
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有条件承兑qualified acceptance G P `sOPr  
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附条件认付conditional acceptance GX*9R>  
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部分认付partial acceptance    gq}c