[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。   Gi,4PD-ro  
会计报表statement of account {BD G;e  
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往来帐目account current Uq(fk9`6  
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现在往来帐||存款额current accout {0\9HI@  
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销货帐account sales -~^sSLrbP  
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共同计算帐项joint account Vv*](iM  
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未决帐项outstanding account N$P\$  
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贷方帐项credit account||creditor account 6rN.)dL.#N  
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借方帐项debit account||debtor account uS5A
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应付帐||应付未付帐account payable {z |+.D  
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应收帐||应收未收帐account receivable @ [%K D  
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新交易||新帐new account PgYIQpV  
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未决帐||老帐old account Lm'+z97  
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现金帐cash account QNGp+xUHJ9  
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流水帐running account 3|4<SMm  
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暂记帐||未定帐suspense account YhL^kM@c  
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过期帐||延滞帐overdue account||pastdue account 2Wr^#PY60  
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杂项帐户sundry account gB]jLe  
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详细帐单||明细表detail account bRK\Tua 6  
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呆帐bad account sCE%./h]  
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会计项目title of account D+{&zo  
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会计薄||帐薄account-book b;5 M$  
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营业报告书||损益计算表account of budiness||business report 5RyxVC0<  
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借贷细帐||交验帐account rendered /4KHf3Nr  
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明细帐account stated se*k56,  
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与…银行开立一户头to open an account with 0{-?Wy  
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与…银行建立交易to keep account with mSGpxZ,IE  
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继续记帐to keep account
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与…有交易to have an account with "^wIixOH5  
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作成会计帐||有往来帐项to make out an account with O
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清算||清理债务to make up an account \\3 ?ij:v  
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清洁帐目||与…停止交易to close ones account with ^fmuBe}d{  
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结帐to close an account Wl}J=  
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清理未付款to ask an account||to demand an account dA<_`GFR  
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结清差额to balance the account with g |H  
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清算to settle an account||to liquidate an account||to square an account wN^^_  
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审查帐目||监查帐目to audit an account &h_Y?5kK  
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检查帐目to examine an account c'mg=jH  
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转入A的帐户to charge the amount to As account e X6o7a  
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以计帐方式付款to pay on account &eqqgLz  
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代理某人||为某人on ones account||on account of one <":83RCS  
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为自己计算||独立帐目on ones own account T3LVn<Lm\  
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由某人收益并负风险on ones account and risk||for ones account and risk >[:qJ|i%  
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由某人负担for ones account||for account of one y&bZai8WlE  
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按某人指示||列入某人帐户by order and for account of one Y88N*axDW.  
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列入5月份帐目for May account R %q:].  
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编入某中帐项下to pass to the account of||to place to the account of o*2Mjd]r  
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寄出清算书to send in an account||to send in render an account aof'shS8  
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支票薄cheque book R3.w")6  
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支票陈票人cheque drawer <:T/hm$  
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持票人cheque holder oiC@
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不记名支票cheque to bearer||bearer cheque m1X*I  
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记名支票||认人支票cheque to order j]`hy"  
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到期支票antedated cheque GoH.0e Q^  
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未到期支票postdated cheque %++S;#)~  
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保付支票certified cheque %e)vl[:}  
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未获兑现支票，退票returned cheque ?I:_FT  
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横线支票crossed cheque g 4|ai*^  
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普通横线general crossing heB![N0:  
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特别横线special crossing [u J<]  
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空白支票blank cheque $Fy~xMA8O  
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失效支票，过期支票stale cheque qoZAZ&|HI  
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普通支票open cheque .L^;aL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V\FlKC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vhb~kI!x  
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支票换现金||兑现to cash a cheque #^ .G^d(=  
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清理票款to clear a cheque ,'l.u?SKyd  
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保证兑现to certify a cheque 3=UufI  
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填写支票数额to fill up a cheque |c-`XC2g  
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支票上划线to cross a cheque \S~<C[P  
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开发支票to make out a cheque qzo)\,  
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签发支票，开立支票to draw a cheque||to issue a cheque o+R(ux"  

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透支支票to overdraw a cheque R9+f^o`W  
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背书支票to endorse a cheque xelh!AtE  
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请付票款||清付票款to pay a cheque||to honour a cheque %U1HvmyK  
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支票退票to dishonour a cheque rj5)b:c}  
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拒付支票to refuse a cheque >v%UV:7ap  
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拒付支票to stop payment of a cheque b1ZHfe:  
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提示要求付款to present for payment 6(HJYa  
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见票即付持票人payable to bearer #-d-zV*  
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支付指定人payable to order [{_K[5i  
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已过期||无效out of date||stale lt}U,p,S  
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请给出票人R/D||refer to drawer Q9t.*+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c<qJs-C4;  
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文字与数字不一致words and figures differ 0'*'%Iga  
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支票 GJuU?h#:/{  
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时间已过account closed _]=, U.a=/  
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时间已过effects not cleared C/pu]%n@4  
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停止付款payment stopped GpM_Qp  
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支票毁损cheque mutilated aA.TlG@zP  
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汇款||寄钱to remit||to send money 5=Y\d,SS"  
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寄票供取款||支票支付to send a cheque for payment E^. =^bR  
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寄款人a remitter Bhrp"l +|  
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收款人a remittee = 8%+$vX  
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国外汇票foreign Bill 0qV!-i  
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国内汇票inland Bill F 'U Gp  
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跟单汇票documentary bill AHhck?M^  
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空头汇票accommodation bill lH^[b[  
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原始汇票original bill ;[@< ,  
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改写||换新票据renewed bill Vj"B#  
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即期汇票sight bill||bill on demand igsJa1F  
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…days after date||…days after date…日后付款 \5Jpr'mY5  
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…months after date||…months after date…月后付款 ]`&ws
  
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见票后…日付款…days after sight||…days sight W9T,1h5x  
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见票后…月付款…months after sight||…months sight #|34(ML  
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同组票据set of bills R$=UJ}>  
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单张汇票sola of exchange||sole of exchange Uax- z  
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远期汇票usance bill||bill at usance %J?;@ G)r  
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长期汇票long bill SqTO~zGC  
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短期汇票short bill e;56}w  
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逾期汇票overdue bill cTFyF)  
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宽限日期days of grace h&||Ql
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电汇telegraphic transfer （T.T） 0}k[s+^  
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邮汇postal order||postal note （Am.）||post office order||money order K.n #;|  
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本票promissory note （P/N） <*~vZT i(  
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押汇负责书||押汇保证书letter of hypothecation {n=)<w  
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副保||抵押品||付属担保物collateral security !-%i" a  
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担保书trust receipt||letter of indemnity /i$E|[  
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承兑||认付acceptance kN>%y&cK  
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单张承兑general acceptance z_~f/  
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有条件承兑qualified acceptance M2_sxibI  
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附条件认付conditional acceptance $R%xeih1fz  
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部分认付partial acceptance   ,5HQHo@