[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。   ?Y6MC:l<  
会计报表statement of account % :?_N  
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往来帐目account current :,.g_@wvG  
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现在往来帐||存款额current accout _n9+
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销货帐account sales z4l
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共同计算帐项joint account .E!p
  
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未决帐项outstanding account _Q<wb8+/  
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贷方帐项credit account||creditor account u7|{~D&f  
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借方帐项debit account||debtor account OCy\aCp  
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应付帐||应付未付帐account payable hjiU{@q  
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应收帐||应收未收帐account receivable <YbO O {  
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新交易||新帐new account 
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未决帐||老帐old account bw#z
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现金帐cash account _I_Sq,Z#  
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流水帐running account Ah)OyO6  
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暂记帐||未定帐suspense account \()\pp~4  
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过期帐||延滞帐overdue account||pastdue account ,_`\c7@  
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杂项帐户sundry account ZZTPAmIr  
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详细帐单||明细表detail account '6{q;Bxo  
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呆帐bad account g'Ft5fQ"o/  
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会计项目title of account  3P/T`)V  
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会计薄||帐薄account-book H7"I+qE-G  
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营业报告书||损益计算表account of budiness||business report x{~-YzWho  
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借贷细帐||交验帐account rendered i[d-n/)  
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明细帐account stated  ^]wm Y  
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与…银行开立一户头to open an account with D.qbzJz  
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与…银行建立交易to keep account with ]
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继续记帐to keep account Ew4DumI  
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与…有交易to have an account with :Iwe> ;}  
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作成会计帐||有往来帐项to make out an account with :BMUc-[  
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清算||清理债务to make up an account s26s:A3rh  
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清洁帐目||与…停止交易to close ones account with q7 Uu 8JXF  
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结帐to close an account v.r$]O  
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清理未付款to ask an account||to demand an account J>hl&J  
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结清差额to balance the account with P[XE5puC  
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清算to settle an account||to liquidate an account||to square an account 4pA<s-  
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审查帐目||监查帐目to audit an account ~&B_ Bswf  
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检查帐目to examine an account e5`{*g$i).  
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转入A的帐户to charge the amount to As account 1 f[!=p  
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以计帐方式付款to pay on account /#>?wy<s~  
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代理某人||为某人on ones account||on account of one B>?. Nr  
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为自己计算||独立帐目on ones own account zI7-xqZ  
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由某人收益并负风险on ones account and risk||for ones account and risk !(SaE'  
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由某人负担for ones account||for account of one ?FMHK\  
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按某人指示||列入某人帐户by order and for account of one y\x!Be;6Z.  
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列入5月份帐目for May account 7sLs+|<"  
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编入某中帐项下to pass to the account of||to place to the account of \f{C2d/6j  
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寄出清算书to send in an account||to send in render an account &+*jTE  
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支票薄cheque book WfO6Fvx%  
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支票陈票人cheque drawer ,GR(y^S  
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持票人cheque holder rcQ?E=V2O  
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不记名支票cheque to bearer||bearer cheque g<.VW0  
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记名支票||认人支票cheque to order gQ /zk3?k  
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到期支票antedated cheque t0?BU~f  
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未到期支票postdated cheque $9ON3>  
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保付支票certified cheque q:nYUW o  
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未获兑现支票，退票returned cheque MK=:L  
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横线支票crossed cheque  NU_VUd2  
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普通横线general crossing ?|8
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特别横线special crossing c"0CHrd  
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空白支票blank cheque wePMBL1P*  
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失效支票，过期支票stale cheque lUWjm
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普通支票open cheque 12k)Ek9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i44KTC"sB  
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支票换现金||兑现to cash a cheque JbG+ysn  
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清理票款to clear a cheque v'Lckw@G4  
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保证兑现to certify a cheque #>!!#e!*  
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填写支票数额to fill up a cheque @n})oAC,  
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支票上划线to cross a cheque HgG"9WBe%  
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开发支票to make out a cheque jQ`cfE$sV  
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签发支票，开立支票to draw a cheque||to issue a cheque 6h
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透支支票to overdraw a cheque o2Z# 5-  
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背书支票to endorse a cheque oST Gs@EK  
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请付票款||清付票款to pay a cheque||to honour a cheque ?1?m4i  
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支票退票to dishonour a cheque ~hz]x^:  
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拒付支票to refuse a cheque IDwneFO  
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拒付支票to stop payment of a cheque B ljZ&wZW  
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提示要求付款to present for payment P62g7>B5^  
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见票即付持票人payable to bearer }!5"EL(L80  
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支付指定人payable to order *G
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已过期||无效out of date||stale g$9Yfu  
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请给出票人R/D||refer to drawer B0nkHm.Sj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {N/(lB8  
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文字与数字不一致words and figures differ R\ <HR9 r  
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支票 fPa FL}&  
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时间已过account closed /vBOf;L  
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时间已过effects not cleared {D 9m//x  
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停止付款payment stopped mi`!'If0)  
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支票毁损cheque mutilated L$=6R3GI  
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汇款||寄钱to remit||to send money m+?$cyA>v  
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寄票供取款||支票支付to send a cheque for payment " ;8H;U`  
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寄款人a remitter #/=s74.b  
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收款人a remittee R7+3$F5B  
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国外汇票foreign Bill omisfu_~E  
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国内汇票inland Bill X0wvOs:  
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跟单汇票documentary bill c5Fl:=h  
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空头汇票accommodation bill ' 5`w5swbc  
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原始汇票original bill {"k}C2K'r  
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改写||换新票据renewed bill )nE=H,U?y  
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即期汇票sight bill||bill on demand xDJ@MW#  
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…days after date||…days after date…日后付款 '9@} =pE  
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…months after date||…months after date…月后付款 Ix~_.&  
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见票后…日付款…days after sight||…days sight XM?>#^nC?u  
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见票后…月付款…months after sight||…months sight dZMf5=tb  
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同组票据set of bills *BdKQ/Dk  

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单张汇票sola of exchange||sole of exchange 9Kl:3C  
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远期汇票usance bill||bill at usance #M/^n0E  
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长期汇票long bill 9szUN;:ZZ  
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短期汇票short bill Q3h_4{w  
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逾期汇票overdue bill rg5ZxN|g  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） #OMFv.  
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邮汇postal order||postal note （Am.）||post office order||money order 6,~Y(#  
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本票promissory note （P/N） #lDW?  
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押汇负责书||押汇保证书letter of hypothecation =tS#t+2S  
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副保||抵押品||付属担保物collateral security {VmJVO]S  
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担保书trust receipt||letter of indemnity Kg;u.4.-M  
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承兑||认付acceptance )Vf!U "  
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单张承兑general acceptance x>!bvZ2  
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有条件承兑qualified acceptance Z<IN>:l  
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附条件认付conditional acceptance xg;I::hE7X  
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部分认付partial acceptance   4K(oOxc9.