[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$hg($  
会计报表statement of account PN\V[#nS  
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往来帐目account current u[t>Tg2R  
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现在往来帐||存款额current accout e<'U8|}hc{  
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销货帐account sales nx :)k-p_[  
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共同计算帐项joint account S 1ibw\'  
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未决帐项outstanding account &9h  
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贷方帐项credit account||creditor account *'^:S# =  
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借方帐项debit account||debtor account 7h1"^}M&  
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应付帐||应付未付帐account payable VLd=" ~  
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应收帐||应收未收帐account receivable #x|VfN5f  
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新交易||新帐new account #J3zTG(:@  
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未决帐||老帐old account I,z"_[^G  
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现金帐cash account Q}ZBr^*]1e  
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流水帐running account YL!oF^XO  
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暂记帐||未定帐suspense account u4xA'X'~R  
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过期帐||延滞帐overdue account||pastdue account ~EPjZ3 ?  
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杂项帐户sundry account 1URT2$2p  
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详细帐单||明细表detail account dfX V1B5  
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呆帐bad account )8\Z=uC  
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会计项目title of account N/`g?B[  
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会计薄||帐薄account-book 8HB?=a2Q<'  
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营业报告书||损益计算表account of budiness||business report I(F1S,7  
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借贷细帐||交验帐account rendered 1Q3%!~<\s  
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明细帐account stated E]D4']  
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与…银行开立一户头to open an account with ?yda.<"g9Y  
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与…银行建立交易to keep account with _AA`R`p;  

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继续记帐to keep account m
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与…有交易to have an account with o
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作成会计帐||有往来帐项to make out an account with M}{n6T6B  
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清算||清理债务to make up an account 9e|{z9z[l  
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清洁帐目||与…停止交易to close ones account with `-E.n'+  
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结帐to close an account =[43y%   
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清理未付款to ask an account||to demand an account pU\xzLD  
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结清差额to balance the account with C'xU=OnA8  
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清算to settle an account||to liquidate an account||to square an account }(hYG"5  
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审查帐目||监查帐目to audit an account FK/ro91L  
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检查帐目to examine an account GurE7J^=  
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转入A的帐户to charge the amount to As account kAKqW7,q"  
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以计帐方式付款to pay on account 4<K ,w{
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代理某人||为某人on ones account||on account of one v"?PhO/{=  
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为自己计算||独立帐目on ones own account WRU@i;l  
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由某人收益并负风险on ones account and risk||for ones account and risk :4L5@>b-  

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由某人负担for ones account||for account of one N #6A>  
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按某人指示||列入某人帐户by order and for account of one z$im4'\c  
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列入5月份帐目for May account eG)/&zQ8  
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编入某中帐项下to pass to the account of||to place to the account of R`3>0LrC8  
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寄出清算书to send in an account||to send in render an account N?<@o2{  
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支票薄cheque book M6d w~0e  
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支票陈票人cheque drawer eR 2T<7G  
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持票人cheque holder X}QmeY[0I  
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不记名支票cheque to bearer||bearer cheque 6V?&hq&t  
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记名支票||认人支票cheque to order nR'EuI~(}  
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到期支票antedated cheque *b l{F
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未到期支票postdated cheque ={0{X9t?'j  
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保付支票certified cheque 8GZjIW*0oq  
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未获兑现支票，退票returned cheque U)1qsUDF  
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横线支票crossed cheque r.5Js*VX!  
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普通横线general crossing ?vNS!rY2&  
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特别横线special crossing 0x/V1?gm  
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空白支票blank cheque '^Np<  
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失效支票，过期支票stale cheque *,*5sV  
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普通支票open cheque sb5kexGxkc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \R t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CI{TgL:l  
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支票换现金||兑现to cash a cheque lV="IP^7  
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清理票款to clear a cheque zwHsdB=v  
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保证兑现to certify a cheque }N!8i'suz9  
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填写支票数额to fill up a cheque $OuA<-  
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支票上划线to cross a cheque $5O&[/L  
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开发支票to make out a cheque <C(2(3  
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签发支票，开立支票to draw a cheque||to issue a cheque 1's^W  
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透支支票to overdraw a cheque d7Z\  
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背书支票to endorse a cheque & [xJfL  
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请付票款||清付票款to pay a cheque||to honour a cheque oizoKwp%  
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支票退票to dishonour a cheque 0jq#,p=l;  
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拒付支票to refuse a cheque hw1s^:|+2  
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拒付支票to stop payment of a cheque L[efiiLh$  
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提示要求付款to present for payment pVM;xxJ  
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见票即付持票人payable to bearer dBkB9nz  
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支付指定人payable to order Iq9+  
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已过期||无效out of date||stale -M:.D3,L  
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请给出票人R/D||refer to drawer E^s>S
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s<{c?4T  
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文字与数字不一致words and figures differ -kkXyO8js  
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支票 ,QDq+93  
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时间已过account closed aLr^uce]  
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时间已过effects not cleared SL(Q;_  
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停止付款payment stopped iS{)Tll}&  
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支票毁损cheque mutilated YO=;)R A  
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汇款||寄钱to remit||to send money SN11J+  
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寄票供取款||支票支付to send a cheque for payment D}:D,s8UP  
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寄款人a remitter  -"<eq0  
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收款人a remittee {C 7=  
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国外汇票foreign Bill l*h6JgU  
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国内汇票inland Bill ])e6\)  
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跟单汇票documentary bill )Y)7p//  
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空头汇票accommodation bill 4iDo.1B"  
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原始汇票original bill 1`b?nX  
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改写||换新票据renewed bill 8am tTM  
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即期汇票sight bill||bill on demand |U12fuQ  
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…days after date||…days after date…日后付款 'tF<7\!  
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…months after date||…months after date…月后付款 ^fH]Rlx
 
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见票后…日付款…days after sight||…days sight R(ay&f%E  
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见票后…月付款…months after sight||…months sight |qfnbi-\  
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同组票据set of bills @ -g^R4e<  
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单张汇票sola of exchange||sole of exchange n0nkv[  
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远期汇票usance bill||bill at usance WF_G GF{  
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长期汇票long bill Yr! <O&=  
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短期汇票short bill ;<MHDmD  
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逾期汇票overdue bill #>[+6y]U!  
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宽限日期days of grace \/lH]u\x  
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电汇telegraphic transfer （T.T） Bglh}_X  
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邮汇postal order||postal note （Am.）||post office order||money order Z6 (;~"Em  
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本票promissory note （P/N） 5H`k$[3V  
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押汇负责书||押汇保证书letter of hypothecation cqi: Rj  
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副保||抵押品||付属担保物collateral security ^~8l|d_  
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担保书trust receipt||letter of indemnity "~N#Jqzr:  
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承兑||认付acceptance f4CwyL6ur  
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单张承兑general acceptance ;Rt?&&W  
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有条件承兑qualified acceptance zf4@:GM`  
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附条件认付conditional acceptance LezM=om.  
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部分认付partial acceptance   sn]8h2z