[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。   g92dw<$>  
会计报表statement of account yxvjg\!&  
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往来帐目account current G]-%AO{K  
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现在往来帐||存款额current accout SiV*WxQe  
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销货帐account sales zks#EzQ  
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共同计算帐项joint account |<rfvsQ.
 
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未决帐项outstanding account B9*Sfw%  
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贷方帐项credit account||creditor account '00J~j~  
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借方帐项debit account||debtor account ,]7XMU3  
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应付帐||应付未付帐account payable c4 5?St  
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应收帐||应收未收帐account receivable 6R 2uW v  
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新交易||新帐new account &Mj1CvCv  
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未决帐||老帐old account Lm|
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现金帐cash account &SmXI5>Bo0  
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流水帐running account S?4KC^Y5  
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暂记帐||未定帐suspense account J`<f  
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过期帐||延滞帐overdue account||pastdue account WNF9#oN|oT  
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杂项帐户sundry account $<OhGk-  
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详细帐单||明细表detail account y|sma;D  

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呆帐bad account t`u!]DHv  
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会计项目title of account Ttv'k*$cP  
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会计薄||帐薄account-book >nry0 ;z0,  
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营业报告书||损益计算表account of budiness||business report +(mL~td
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借贷细帐||交验帐account rendered D9-Lg%  
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明细帐account stated 0=;YnsY  
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与…银行开立一户头to open an account with 254~:eB0  
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与…银行建立交易to keep account with I7 m
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继续记帐to keep account "^%Z'ou  
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与…有交易to have an account with aws"3O% uW  
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作成会计帐||有往来帐项to make out an account with .mPg0  
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清算||清理债务to make up an account inF6M8 A1  
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清洁帐目||与…停止交易to close ones account with +v15[^F  
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结帐to close an account VzwPBQ -  
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清理未付款to ask an account||to demand an account {L0;{
  
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结清差额to balance the account with 8A{6j  
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清算to settle an account||to liquidate an account||to square an account -<W2PY<  
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审查帐目||监查帐目to audit an account kh?. K#  
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检查帐目to examine an account Lko`F$5X  
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转入A的帐户to charge the amount to As account `Q%NSU
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以计帐方式付款to pay on account ^ KH>1!  
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代理某人||为某人on ones account||on account of one 6 =gp:I  
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为自己计算||独立帐目on ones own account x9V {R9_gf  
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由某人收益并负风险on ones account and risk||for ones account and risk _ 413\`%8?  
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由某人负担for ones account||for account of one s~$zWx@v  
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按某人指示||列入某人帐户by order and for account of one IZ~.{UQ  
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列入5月份帐目for May account =_QkH!vI  
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编入某中帐项下to pass to the account of||to place to the account of Yx1 D)  
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寄出清算书to send in an account||to send in render an account 4}-#mBV]/  
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支票薄cheque book j'Wp
  
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支票陈票人cheque drawer K0<y
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持票人cheque holder o!Fl]3F  
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不记名支票cheque to bearer||bearer cheque btQet.  
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记名支票||认人支票cheque to order !}q."%%J_%  
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到期支票antedated cheque Zh,]J `  
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未到期支票postdated cheque k4R4YI"jV  
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保付支票certified cheque F< |c4  
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未获兑现支票，退票returned cheque XRa#21
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横线支票crossed cheque oD,C<[(p  
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普通横线general crossing <[9?Rj@  
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特别横线special crossing )* 3bkKVB  
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空白支票blank cheque z1Q2*:)c  
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失效支票，过期支票stale cheque ai^t
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普通支票open cheque 4k$0CbHx0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O+v cs4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x~Cz?ljbn  
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支票换现金||兑现to cash a cheque U/5$%0)  
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清理票款to clear a cheque XLocg  
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保证兑现to certify a cheque RxMoD.kx  
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填写支票数额to fill up a cheque FH[#yq.Pr  
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支票上划线to cross a cheque M#T#:wf~  
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开发支票to make out a cheque {yU0D*#6  
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签发支票，开立支票to draw a cheque||to issue a cheque 18rp; l{  
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透支支票to overdraw a cheque :- U53}Iy  
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背书支票to endorse a cheque ~9bv Wd1D  
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请付票款||清付票款to pay a cheque||to honour a cheque q6Rw4  
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支票退票to dishonour a cheque ys/vI/e\  
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拒付支票to refuse a cheque N?zV*ngBS  
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拒付支票to stop payment of a cheque eA1'qww"'  
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提示要求付款to present for payment _E&U?>g+  
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见票即付持票人payable to bearer mcCB7<. e  
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支付指定人payable to order " xlJs93c  
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已过期||无效out of date||stale ?,!uA)({n
 
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请给出票人R/D||refer to drawer 9OH.&g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]Kof sU_{  
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文字与数字不一致words and figures differ U-ERhm>uk  
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支票 }F~f&<GX6  
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时间已过account closed RzMA\r;#  
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时间已过effects not cleared 7ZL,p: f  
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停止付款payment stopped ]r"31.w(  
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支票毁损cheque mutilated s@/B*r9  
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汇款||寄钱to remit||to send money @$2`DI{_^  
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寄票供取款||支票支付to send a cheque for payment xC= y^- 1  
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寄款人a remitter aeN}hG  
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收款人a remittee ykErt%k<n  
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国外汇票foreign Bill w`H.ey  
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国内汇票inland Bill T4%i`<i  
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跟单汇票documentary bill @d8&3@{R^  
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空头汇票accommodation bill V0SW 5 m  
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原始汇票original bill pIU#c&%<9  
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改写||换新票据renewed bill *:fw6mnJ#  
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即期汇票sight bill||bill on demand O+{pF.P#V  
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…days after date||…days after date…日后付款 fl5UY$a2-  
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…months after date||…months after date…月后付款 Pq[0vZ_}dN  
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见票后…日付款…days after sight||…days sight 84hi, S5P  
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见票后…月付款…months after sight||…months sight (>+k3  
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同组票据set of bills }]n>A  
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单张汇票sola of exchange||sole of exchange N18diP[C  
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远期汇票usance bill||bill at usance H8o% H=I%  
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长期汇票long bill %x'bo>h@  
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短期汇票short bill HhY2`P8  
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逾期汇票overdue bill J?n)FgxS  
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宽限日期days of grace _1>(GK5[  
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电汇telegraphic transfer （T.T） asmW W8lz  
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邮汇postal order||postal note （Am.）||post office order||money order WT ~dA95  
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本票promissory note （P/N） Ef r kB"  
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押汇负责书||押汇保证书letter of hypothecation s?Qb{  
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副保||抵押品||付属担保物collateral security ZTPOD.:#  
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担保书trust receipt||letter of indemnity e=F( Zf+1^  
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承兑||认付acceptance 84oW  
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单张承兑general acceptance lTOM/^L  
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有条件承兑qualified acceptance k4AE`[UE  
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附条件认付conditional acceptance 8$j
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部分认付partial acceptance   !wb~A0m