[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。   P:t .Nr"  
会计报表statement of account eIfQ TV  
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往来帐目account current e"52'zAV-  
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现在往来帐||存款额current accout Id##367R  
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销货帐account sales "J`&"_CyZ  
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共同计算帐项joint account l6&\~Z(  
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未决帐项outstanding account z8'1R6nq  
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贷方帐项credit account||creditor account =I'3C']Z W  
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借方帐项debit account||debtor account U~N7\Pa4  
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应付帐||应付未付帐account payable 8~]D!c8;a  
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应收帐||应收未收帐account receivable >w@+cUto  
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新交易||新帐new account AQlB_@ b  
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未决帐||老帐old account ^AS\a4`/  

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现金帐cash account 6'r8.~O  
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流水帐running account sQvRupYRO  
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暂记帐||未定帐suspense account MC}t8L=  
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过期帐||延滞帐overdue account||pastdue account udZOg  
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杂项帐户sundry account 3/kT'r  
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详细帐单||明细表detail account `6D?te  
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呆帐bad account Wwq:\C  
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会计项目title of account Oj5UG*  
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会计薄||帐薄account-book &S,D;uhF  
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营业报告书||损益计算表account of budiness||business report ,
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借贷细帐||交验帐account rendered zfIo]M`  
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明细帐account stated Kc MzY  
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与…银行开立一户头to open an account with XE}gl&\  
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与…银行建立交易to keep account with :xh{SsW@  
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继续记帐to keep account $*yYmF  
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与…有交易to have an account with p@m0Oi,=  
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作成会计帐||有往来帐项to make out an account with g9_zkGc7  
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清算||清理债务to make up an account b+rxin".  
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清洁帐目||与…停止交易to close ones account with 0Y
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结帐to close an account 615Ya<3f8  
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清理未付款to ask an account||to demand an account o`U}uqrO  
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结清差额to balance the account with 9^gYy&+>6]  
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清算to settle an account||to liquidate an account||to square an account O[@!1SKT0  
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审查帐目||监查帐目to audit an account !8{VLg  
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检查帐目to examine an account Y]z :^D  
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转入A的帐户to charge the amount to As account &D,Iwq  
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以计帐方式付款to pay on account DUp`zW;B  
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代理某人||为某人on ones account||on account of one eYOY   
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为自己计算||独立帐目on ones own account 6'qkD<  
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由某人收益并负风险on ones account and risk||for ones account and risk %( CC  
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由某人负担for ones account||for account of one lriezI  
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按某人指示||列入某人帐户by order and for account of one g~lv/.CnA+  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of :1'  
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寄出清算书to send in an account||to send in render an account {FJMcO=  
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支票薄cheque book /s?%ft#-9o  
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支票陈票人cheque drawer gt Kih  
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持票人cheque holder \f,<\mJ#  
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不记名支票cheque to bearer||bearer cheque 9Po>laT 5  
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记名支票||认人支票cheque to order vJE=H9E  
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到期支票antedated cheque [s}W47N1  
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未到期支票postdated cheque "6,fIsU  
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保付支票certified cheque ?e%*q^~Cu  
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未获兑现支票，退票returned cheque {-)^?Zb @  
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横线支票crossed cheque gs<~)&x  
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普通横线general crossing 4m~y%> &  
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特别横线special crossing gY+d[3N  
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空白支票blank cheque 0MpW!|E  
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失效支票，过期支票stale cheque A}"|_&E  
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普通支票open cheque +<$(ez  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x,: k/]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *BxU5)O  
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支票换现金||兑现to cash a cheque N75U.;U0  
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清理票款to clear a cheque 8K^#$,.."  
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保证兑现to certify a cheque kM-8%a2i  
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填写支票数额to fill up a cheque b73}
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支票上划线to cross a cheque Sj)?!  
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开发支票to make out a cheque 51%Rk,/o  
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签发支票，开立支票to draw a cheque||to issue a cheque BZOl&G(  
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透支支票to overdraw a cheque m Urb  
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背书支票to endorse a cheque &'neOf/~  
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请付票款||清付票款to pay a cheque||to honour a cheque ;B<rw^h5  
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支票退票to dishonour a cheque uR=*q a  
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拒付支票to refuse a cheque Dd OK&  
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拒付支票to stop payment of a cheque >!PM5
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提示要求付款to present for payment .|:(VG$MfI  
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见票即付持票人payable to bearer lh\`9F:  
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支付指定人payable to order %}  
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已过期||无效out of date||stale '*U_!RmQ  
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请给出票人R/D||refer to drawer ju.`c->k"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HS.eK#:N  
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文字与数字不一致words and figures differ W Emh  
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支票 M VE:JNm  
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时间已过account closed <UW-fI)X  
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更改处应加盖印章alterations require initials *X
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时间已过effects not cleared UE/iq\a>  
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停止付款payment stopped RHI?_gf&  
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支票毁损cheque mutilated "6WE6zq  
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汇款||寄钱to remit||to send money _]kw|[)  
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寄票供取款||支票支付to send a cheque for payment 5BM
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寄款人a remitter 3Q#3S  
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收款人a remittee k|rbh. Q  
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国外汇票foreign Bill NHD`c)Q  
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国内汇票inland Bill vn.j>;E'  
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跟单汇票documentary bill KD8,a+GL  
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空头汇票accommodation bill 4^K<RSYs  
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原始汇票original bill K;~I;G  
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改写||换新票据renewed bill 90 p t'Jg  
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即期汇票sight bill||bill on demand 71k>_'fl  
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…days after date||…days after date…日后付款 &&|c-mD+*  
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…months after date||…months after date…月后付款 )C#b83  
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见票后…日付款…days after sight||…days sight gP>`DPgb^  
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见票后…月付款…months after sight||…months sight (-hGb:  
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同组票据set of bills E9v_6d[  
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单张汇票sola of exchange||sole of exchange .L))EB  
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远期汇票usance bill||bill at usance TCetd#;R  
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长期汇票long bill &bT \4  
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短期汇票short bill \"?5CHz*  
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逾期汇票overdue bill ^*_|26  
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宽限日期days of grace }\/ 3B_X6N  
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电汇telegraphic transfer （T.T） S_dM{.!Z(,  
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邮汇postal order||postal note （Am.）||post office order||money order ZBl!7_[_  
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本票promissory note （P/N） |%c"A
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押汇负责书||押汇保证书letter of hypothecation  B4 +A  
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副保||抵押品||付属担保物collateral security 0mi$_Ld+  
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担保书trust receipt||letter of indemnity |h* rkLY  
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承兑||认付acceptance xmNs<mz  
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单张承兑general acceptance &$8YW]1M  

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有条件承兑qualified acceptance AOscewQ  
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附条件认付conditional acceptance tv'=xDCp  
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部分认付partial acceptance   \k>1q/T0V