[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。   ySP1,xq  
会计报表statement of account 4\'1j|nS[  
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往来帐目account current E$5)]<p! <  
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现在往来帐||存款额current accout Il(p!l<Xz#  
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销货帐account sales ZH8O%>!  
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共同计算帐项joint account 6*`KC)a  
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未决帐项outstanding account dQUZ11  
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贷方帐项credit account||creditor account 3WdYDv]N}L  
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借方帐项debit account||debtor account D$C >ZF  
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应付帐||应付未付帐account payable u{#}Lo>B #  
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应收帐||应收未收帐account receivable I'&#p OB  
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新交易||新帐new account &)UZ9r`z  
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未决帐||老帐old account USF9sF0l  
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现金帐cash account j\W"P_dpd  
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流水帐running account 50
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暂记帐||未定帐suspense account {wUbr^  
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过期帐||延滞帐overdue account||pastdue account ;#'YO1`gf3  
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杂项帐户sundry account EPEy60Rx5  
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详细帐单||明细表detail account E}^np[u7  
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呆帐bad account X#;n Gq)5  
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会计项目title of account |nOqy&B  
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会计薄||帐薄account-book }%8 :8_Ke  
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营业报告书||损益计算表account of budiness||business report QoLp$1O(y  
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借贷细帐||交验帐account rendered QR+xPY~  
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明细帐account stated (-}:'5|Yj  
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与…银行开立一户头to open an account with ]|JQH  
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与…银行建立交易to keep account with ^`~s#L7  
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继续记帐to keep account fMpxe(  
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与…有交易to have an account with lr*p\vH  
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作成会计帐||有往来帐项to make out an account with IZ/PZ"n_(  
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清算||清理债务to make up an account "|Ke/0rGB  
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清洁帐目||与…停止交易to close ones account with ]/9@^D}&  
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结帐to close an account m >Rdsn~l  
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清理未付款to ask an account||to demand an account sck.2-f"  
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结清差额to balance the account with <(!~s><.  

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清算to settle an account||to liquidate an account||to square an account B,q)<z6<  
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审查帐目||监查帐目to audit an account GI<3L K\  
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检查帐目to examine an account &s(mbpV  
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转入A的帐户to charge the amount to As account hAV@/oQ  

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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one U
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为自己计算||独立帐目on ones own account ,_UTeW6M  
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由某人收益并负风险on ones account and risk||for ones account and risk  K,o&gY  
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由某人负担for ones account||for account of one 2xBYJoF(  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account xnDst
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编入某中帐项下to pass to the account of||to place to the account of tZY6{,K%4  
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寄出清算书to send in an account||to send in render an account E5IS<.  
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支票薄cheque book +*IRI/KUD  
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支票陈票人cheque drawer as(Zb*PdH  
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持票人cheque holder TU*Y?D L  
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不记名支票cheque to bearer||bearer cheque ZA\;9M=  
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记名支票||认人支票cheque to order |_hIl(6F5N  
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到期支票antedated cheque \x|8  
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未到期支票postdated cheque |-HNHUF  
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保付支票certified cheque z0UtKE^b  
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未获兑现支票，退票returned cheque S~
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横线支票crossed cheque vnS8N  
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普通横线general crossing P26"z))~d  
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特别横线special crossing av_ +M;G  
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空白支票blank cheque csA-<}S5]b  
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失效支票，过期支票stale cheque o$Y#C{
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普通支票open cheque L2wX?NA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zZP/C   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d%RH]j4  
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支票换现金||兑现to cash a cheque T^{=c x9x9  
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清理票款to clear a cheque @2On`~C`  
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保证兑现to certify a cheque 9m\Yi  
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填写支票数额to fill up a cheque G:@1.H`  
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支票上划线to cross a cheque ))nTd=  
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开发支票to make out a cheque uy<<m"cA;  
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签发支票，开立支票to draw a cheque||to issue a cheque +n$ruoRJh  
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透支支票to overdraw a cheque `~=NBN=tiL  
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背书支票to endorse a cheque -F 9xPw  
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请付票款||清付票款to pay a cheque||to honour a cheque PHUeN]s#  
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支票退票to dishonour a cheque .g?D3$|K  
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拒付支票to refuse a cheque * dk(<g=fM  
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拒付支票to stop payment of a cheque iq^;csyKb  
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提示要求付款to present for payment dV16'  
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见票即付持票人payable to bearer @1<VvW=  
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支付指定人payable to order m( ^N8k1K;  
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已过期||无效out of date||stale zSu,S4m_;  
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请给出票人R/D||refer to drawer 8?x:PkK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !_;J@B  
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文字与数字不一致words and figures differ T eO'E<@  
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支票 N 
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时间已过account closed t5u#[*  
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更改处应加盖印章alterations require initials |F<%gJ  
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时间已过effects not cleared 25 :vc0  
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停止付款payment stopped i~R+g3oi  
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支票毁损cheque mutilated Fp[49  
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汇款||寄钱to remit||to send money _x#y   
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寄票供取款||支票支付to send a cheque for payment E|SmvIV-  
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寄款人a remitter p>:.js5.a  
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收款人a remittee =MD) F  
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国外汇票foreign Bill BM)a,fIgo  
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国内汇票inland Bill $= 2[Q  
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跟单汇票documentary bill O:RN4/17  
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空头汇票accommodation bill )hoVB  
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原始汇票original bill t7xJ"  
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改写||换新票据renewed bill Zu4CFX-4  
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即期汇票sight bill||bill on demand ;p
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…days after date||…days after date…日后付款 w T_l>u  
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…months after date||…months after date…月后付款 Nt?=0X|M  
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见票后…日付款…days after sight||…days sight yGC HWP  
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见票后…月付款…months after sight||…months sight +2Aggv>*  
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同组票据set of bills *p0n^XZ% ?  
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单张汇票sola of exchange||sole of exchange <pS#wTsN4%  
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远期汇票usance bill||bill at usance ybv< 1  
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长期汇票long bill !A|}_K1Cr  
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短期汇票short bill p#rqe<Ua  
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逾期汇票overdue bill ,MHF  
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宽限日期days of grace 5C*-v,hF  
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电汇telegraphic transfer （T.T） Eb29tq  
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邮汇postal order||postal note （Am.）||post office order||money order 20J-VN:  
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本票promissory note （P/N） j*1MnP3/8Y  
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押汇负责书||押汇保证书letter of hypothecation Lo}/k}3Sx  
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副保||抵押品||付属担保物collateral security 0+e0<'  
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担保书trust receipt||letter of indemnity v`6vc)>8  
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承兑||认付acceptance 6IJ;od.\b$  
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单张承兑general acceptance *r!qxiY= r  
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有条件承兑qualified acceptance `\=~ $&vjC  
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附条件认付conditional acceptance Pt6d5EIG  
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部分认付partial acceptance   Ch~y;C&e+r