[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。   }C JK9*Z  
会计报表statement of account + a+DiD>./  
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往来帐目account current "(p&Oz  
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现在往来帐||存款额current accout 7v`~;}5  
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销货帐account sales hdbm8C 3  
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共同计算帐项joint account ]-w.x
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未决帐项outstanding account [3v&j_  
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贷方帐项credit account||creditor account c:-n0m'i  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable CmtDfE  
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应收帐||应收未收帐account receivable io7Zv*&T0  
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新交易||新帐new account ~@D{&7@  
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未决帐||老帐old account #D%l;Ae  
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现金帐cash account I:] Pd  
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流水帐running account j"vL$h  
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暂记帐||未定帐suspense account W"5VqN6v  
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过期帐||延滞帐overdue account||pastdue account xepp."
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杂项帐户sundry account Y5
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详细帐单||明细表detail account WCg&*  
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呆帐bad account rf =Wq_  
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会计项目title of account f+4j ^y}  
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会计薄||帐薄account-book +{s -Fg  
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营业报告书||损益计算表account of budiness||business report *^p^tK  
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借贷细帐||交验帐account rendered _i2k$Nr  
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明细帐account stated :+meaxbu  
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与…银行开立一户头to open an account with H~lvUHN  
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与…银行建立交易to keep account with /2:s g1  
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继续记帐to keep account 7
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与…有交易to have an account with *fQn!2}=(  
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作成会计帐||有往来帐项to make out an account with g\G}b  
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清算||清理债务to make up an account F?b"Rv  
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清洁帐目||与…停止交易to close ones account with PyM59v  
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结帐to close an account Sgn<=8,6c  
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清理未付款to ask an account||to demand an account mi@ni+2Tn  
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结清差额to balance the account with e;9x%kNs!  
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清算to settle an account||to liquidate an account||to square an account =LKf.@]#  
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审查帐目||监查帐目to audit an account eZ{Ce.lNR  
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检查帐目to examine an account D_ XOYzN}  
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转入A的帐户to charge the amount to As account >S]"-0tGD=  
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以计帐方式付款to pay on account ^ LVKXr  
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代理某人||为某人on ones account||on account of one z-h?Q4;  
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为自己计算||独立帐目on ones own account A[uB)wWsn  
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由某人收益并负风险on ones account and risk||for ones account and risk A[m<xtm5K  
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由某人负担for ones account||for account of one \cK#/;a#  
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按某人指示||列入某人帐户by order and for account of one m;!X{CV  
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列入5月份帐目for May account g!^mewtd  

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编入某中帐项下to pass to the account of||to place to the account of v>_83P`  
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寄出清算书to send in an account||to send in render an account MHJRBn{}  
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支票薄cheque book ?} lqu7S  
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支票陈票人cheque drawer p!DOc8a.\e  
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持票人cheque holder wj5,_d)  
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不记名支票cheque to bearer||bearer cheque btBu[;  
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记名支票||认人支票cheque to order 8C@6 b4VK  
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到期支票antedated cheque VCwC$ts  
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未到期支票postdated cheque P)LOAe1'  
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保付支票certified cheque DuLl"w\_@  
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未获兑现支票，退票returned cheque g:@4/+TSt  
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横线支票crossed cheque ?bg /%o  
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普通横线general crossing vP=H 2P  
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特别横线special crossing HLQ> |,9  
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空白支票blank cheque MWK)Bn  
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失效支票，过期支票stale cheque y&bZai8WlE  
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普通支票open cheque .}T-R?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount GG-b)64h`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #p]V?  
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支票换现金||兑现to cash a cheque 7G*rxn"d  
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清理票款to clear a cheque =sefT@<  
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保证兑现to certify a cheque .o,-a>jL  
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填写支票数额to fill up a cheque _MuzD&^qE  
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支票上划线to cross a cheque MgN;[4|[h  
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开发支票to make out a cheque mAY/J0_  
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签发支票，开立支票to draw a cheque||to issue a cheque A f!`7l-  
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透支支票to overdraw a cheque -N5h`Ii7  
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背书支票to endorse a cheque 9`5.0**  
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请付票款||清付票款to pay a cheque||to honour a cheque L;A#N9  
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支票退票to dishonour a cheque gB+CM? LKq  
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拒付支票to refuse a cheque ~X %cbFom=  
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拒付支票to stop payment of a cheque [u J<]  
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提示要求付款to present for payment zQt)>Qx_  

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见票即付持票人payable to bearer +ut%C.1  
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支付指定人payable to order ";jAHGbO  
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已过期||无效out of date||stale d{(Rs.GuP  
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请给出票人R/D||refer to drawer D62'bFB^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vhb~kI!x  
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文字与数字不一致words and figures differ sk~7"v{Y.  
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支票 '=Jz}F <  
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时间已过account closed I/v#!`L  
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时间已过effects not cleared tEibxE  
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停止付款payment stopped y4!fu<[i  
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支票毁损cheque mutilated : B 1 "=ly  
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汇款||寄钱to remit||to send money b~8&P_  
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寄票供取款||支票支付to send a cheque for payment &N%-.&t'  
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寄款人a remitter $ WWi2cI;  
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收款人a remittee #e9XU:9@g  
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国外汇票foreign Bill 52.hJNq#L  
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国内汇票inland Bill F#e fs6{  
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跟单汇票documentary bill gti=GmL(L  
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空头汇票accommodation bill #m O.[IuD  
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原始汇票original bill 6AmFl<  
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改写||换新票据renewed bill UX'tdB !A  
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即期汇票sight bill||bill on demand Q9t.*+  
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…days after date||…days after date…日后付款 c<qJs-C4;  
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…months after date||…months after date…月后付款 Aj=c,]2  
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见票后…日付款…days after sight||…days sight mDU-;3OqF  
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见票后…月付款…months after sight||…months sight ~


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同组票据set of bills knZ<V%/e  
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单张汇票sola of exchange||sole of exchange ' 9  
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远期汇票usance bill||bill at usance j-etEWOTr  
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长期汇票long bill bjq2XP?LL  
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短期汇票short bill "A9 c]  
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逾期汇票overdue bill tMy@'nj  
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宽限日期days of grace /c1FFkq|K  
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电汇telegraphic transfer （T.T） Nm=W?i  
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邮汇postal order||postal note （Am.）||post office order||money order 07+Qai-]  
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本票promissory note （P/N） ),)]gw71QW  
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押汇负责书||押汇保证书letter of hypothecation O(P G"c  
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副保||抵押品||付属担保物collateral security u1&pJLK0[  
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担保书trust receipt||letter of indemnity 2@aVoqrq#  
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承兑||认付acceptance rr#&0`]  
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单张承兑general acceptance }CA oB::&  
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有条件承兑qualified acceptance M:qeqn+  
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附条件认付conditional acceptance PK5 xnT:  
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部分认付partial acceptance   CC>]Gc7