[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。   Z'EZPuZ!'  
会计报表statement of account R\<^A~(Gl  
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往来帐目account current t~Uqsa>n@'  
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现在往来帐||存款额current accout K1Tzy=Z9j  
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销货帐account sales '{J!5x?L^  
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共同计算帐项joint account 43/|[  
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未决帐项outstanding account y"7?]#$9/  
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贷方帐项credit account||creditor account 0n1y$*I4  
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借方帐项debit account||debtor account [E=
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应付帐||应付未付帐account payable \ Xuu|]  
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应收帐||应收未收帐account receivable W1Ht8uYG3  
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新交易||新帐new account iL FF "Hs  
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未决帐||老帐old account Y(<>[8S m  
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现金帐cash account 7:;P>sF@  
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流水帐running account RM,r0Kv17Y  
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暂记帐||未定帐suspense account !30BZM^  
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过期帐||延滞帐overdue account||pastdue account 7IjFSN >  
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杂项帐户sundry account ^c
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详细帐单||明细表detail account Q-(twh  
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呆帐bad account FjVC&+
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会计项目title of account < JA5.6<=  
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会计薄||帐薄account-book 6 C;??Y>b  
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营业报告书||损益计算表account of budiness||business report o|(-0mWBQA  
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借贷细帐||交验帐account rendered 9psD"=/"  
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明细帐account stated ~~]L!P  
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与…银行开立一户头to open an account with ZFY t[:  
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与…银行建立交易to keep account with ci <`*>l  
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继续记帐to keep account t[XxLG*  
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与…有交易to have an account with lrPiaSO`I  
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作成会计帐||有往来帐项to make out an account with }1f@>'o  
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清算||清理债务to make up an account s+8 v7ZJ  
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清洁帐目||与…停止交易to close ones account with G'{$$+U^K  
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结帐to close an account -^`]tF`M  
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清理未付款to ask an account||to demand an account ,A T!:&<X  
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结清差额to balance the account with &`[y]E'  
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清算to settle an account||to liquidate an account||to square an account 8M9 &CsT6  
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审查帐目||监查帐目to audit an account @-|{qP=Dy  
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检查帐目to examine an account L s6P< "V  
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转入A的帐户to charge the amount to As account ~0aWjMc(>  
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以计帐方式付款to pay on account yNMnByg3?  
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代理某人||为某人on ones account||on account of one PYX]ld.E  
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为自己计算||独立帐目on ones own account &"]Uh  
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由某人收益并负风险on ones account and risk||for ones account and risk ~=qJSb  
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由某人负担for ones account||for account of one *<?or"P  
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按某人指示||列入某人帐户by order and for account of one oxT..=-  
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列入5月份帐目for May account HPJ\]HV(  
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编入某中帐项下to pass to the account of||to place to the account of s6Ox!)&  
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寄出清算书to send in an account||to send in render an account O9y4.`a"  
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支票薄cheque book q2v:l SFY  
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支票陈票人cheque drawer *K#7,*Oz  
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持票人cheque holder i oCoFj  
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不记名支票cheque to bearer||bearer cheque Exir?G}\  
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记名支票||认人支票cheque to order a#H2H`%  
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到期支票antedated cheque 0ox 8 _l  
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未到期支票postdated cheque !
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保付支票certified cheque @oC # k<  
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未获兑现支票，退票returned cheque l5sBDiir%  
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横线支票crossed cheque -TnvX (ok4  
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普通横线general crossing BcJ]bIbKb  
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特别横线special crossing ;zy[xg
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空白支票blank cheque ml7nt0{  
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失效支票，过期支票stale cheque 3/sKRU  
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普通支票open cheque >FtW~J"X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .H1kl)~V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r,p6J7/lfS  
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支票换现金||兑现to cash a cheque 1](5wK-Z  
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清理票款to clear a cheque =~r?(u6d  
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保证兑现to certify a cheque VdpkE0  
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填写支票数额to fill up a cheque oOk.
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支票上划线to cross a cheque $)| l#'r  
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开发支票to make out a cheque 
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签发支票，开立支票to draw a cheque||to issue a cheque N"|^AF  
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透支支票to overdraw a cheque Cna@3)_  
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背书支票to endorse a cheque fys@%PZq  
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请付票款||清付票款to pay a cheque||to honour a cheque x8p#WB  
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支票退票to dishonour a cheque L>{E8qv>w  
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拒付支票to refuse a cheque =mCUuY#  
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拒付支票to stop payment of a cheque 0TSj]{[  
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提示要求付款to present for payment BZ1@?3  
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见票即付持票人payable to bearer yuswWc'  
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支付指定人payable to order {a_=4a  
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已过期||无效out of date||stale {#q<0l  
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请给出票人R/D||refer to drawer ZcX%:ebKS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6\O4R  
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文字与数字不一致words and figures differ gU>Y  
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支票 3w{4G<I  
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时间已过account closed {_3ZKD(\  
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时间已过effects not cleared A &w)@DOe  
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停止付款payment stopped Dr(.|)hv[&  
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支票毁损cheque mutilated g IX"W;  
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汇款||寄钱to remit||to send money plfz)x
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寄票供取款||支票支付to send a cheque for payment ]N1$ioC#  
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寄款人a remitter MrOW&7  
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收款人a remittee An]*J|nFIY  
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国外汇票foreign Bill 2U~oWg2P  
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国内汇票inland Bill {j:{wW.  
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跟单汇票documentary bill fM S-  
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空头汇票accommodation bill y"@~5e477$  
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原始汇票original bill ZP%^.wxC  
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改写||换新票据renewed bill krz@1[w-j  
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即期汇票sight bill||bill on demand |:H[Y"$1;  
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…days after date||…days after date…日后付款 >xP
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…months after date||…months after date…月后付款 :kFWUs=  
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见票后…日付款…days after sight||…days sight ||Lqx#e=  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills Ns1u0$fg  
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单张汇票sola of exchange||sole of exchange Sl 6}5  
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远期汇票usance bill||bill at usance ]Ff&zBJ  
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长期汇票long bill 0kC! v,  
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短期汇票short bill @p
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逾期汇票overdue bill ,VHvQU  
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宽限日期days of grace zo ]7#  
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电汇telegraphic transfer （T.T） V?5_J%  
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邮汇postal order||postal note （Am.）||post office order||money order ICV67(Ui  
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本票promissory note （P/N） _G'. VSGH  
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押汇负责书||押汇保证书letter of hypothecation  NU_VUd2  
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副保||抵押品||付属担保物collateral security Z/ThYbk  
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担保书trust receipt||letter of indemnity VSP[G ,J.  
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承兑||认付acceptance 
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单张承兑general acceptance K$K[fc j  
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有条件承兑qualified acceptance $v>- @  
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附条件认付conditional acceptance ~%GUc ~  
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部分认付partial acceptance   j[=f;&1