[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。   E _|<jy$`  
会计报表statement of account @IZnFHN  
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往来帐目account current +1!ia]  
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现在往来帐||存款额current accout 4?01s-Y  
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销货帐account sales RT8 ?7xFc  
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共同计算帐项joint account a$fnh3j[  
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未决帐项outstanding account \z)%$#I  
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贷方帐项credit account||creditor account /g.U&oI]D  
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借方帐项debit account||debtor account 3$ PV2"  
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应付帐||应付未付帐account payable 5~S5F3  
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应收帐||应收未收帐account receivable 5`_SN74o  
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新交易||新帐new account [<TrS/,)>  
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未决帐||老帐old account -7|H}!DFT  
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现金帐cash account ,]/X\t5]D  
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流水帐running account /<BI46B\  
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暂记帐||未定帐suspense account |+"(L#wk  

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过期帐||延滞帐overdue account||pastdue account k|f4Cf,  
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杂项帐户sundry account xe$_aBU  
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详细帐单||明细表detail account 8Cv?Z.x5  
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呆帐bad account rQ snhv  
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会计项目title of account [opGZ`>)j"  
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会计薄||帐薄account-book @9|hMo  
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营业报告书||损益计算表account of budiness||business report }SCM I4\  
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借贷细帐||交验帐account rendered
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明细帐account stated &PtJ$0%q  
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与…银行开立一户头to open an account with +m,yA mEEd  
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与…银行建立交易to keep account with %ULr8)R;  
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继续记帐to keep account hP&Bt  
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与…有交易to have an account with SByW[JE  
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作成会计帐||有往来帐项to make out an account with +=8VTCn?  
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清算||清理债务to make up an account }JAG7L&{  
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清洁帐目||与…停止交易to close ones account with *4Y Vv  
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结帐to close an account :9 ^* ^T  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with P";'jVcR  
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清算to settle an account||to liquidate an account||to square an account v_-dx  

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审查帐目||监查帐目to audit an account n.(FQx.F  
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检查帐目to examine an account Dm<A ^
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转入A的帐户to charge the amount to As account {{p7 3 'u  
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以计帐方式付款to pay on account )P|),S,;Z  
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代理某人||为某人on ones account||on account of one 65Yv4pNL  
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为自己计算||独立帐目on ones own account ;;N9>M?b  
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由某人收益并负风险on ones account and risk||for ones account and risk `RL"AH:+  
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由某人负担for ones account||for account of one ut7zVp<"  
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按某人指示||列入某人帐户by order and for account of one HCC#j9UN6  
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列入5月份帐目for May account 2a Q[zK  
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编入某中帐项下to pass to the account of||to place to the account of E#N|wq  
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寄出清算书to send in an account||to send in render an account ExL0?FemWV  
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支票薄cheque book .jjG( L  
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支票陈票人cheque drawer [j/9neaye  
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持票人cheque holder Uf;^%*P4  
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不记名支票cheque to bearer||bearer cheque :emiQ  
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记名支票||认人支票cheque to order EaY?aAuS:  
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到期支票antedated cheque eF-."1  
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未到期支票postdated cheque C{xaENp  
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保付支票certified cheque /dI&o,sA  
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未获兑现支票，退票returned cheque ~[nSXnPO  
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横线支票crossed cheque k|PN0&J  
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普通横线general crossing 0{p#j~ZhC  
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特别横线special crossing MK
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空白支票blank cheque E`usknf>l  
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失效支票，过期支票stale cheque jTtu0Q|  
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普通支票open cheque 'ud{m[|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *-=(Q`3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e L^|v  
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支票换现金||兑现to cash a cheque TA`1U;c{n  
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清理票款to clear a cheque ^Y>F|;M#  
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保证兑现to certify a cheque oWim}Er=  
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填写支票数额to fill up a cheque RXp w!  
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支票上划线to cross a cheque J6s`'gFns  
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开发支票to make out a cheque hk(ZM#Bh  
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签发支票，开立支票to draw a cheque||to issue a cheque ( iBl  
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透支支票to overdraw a cheque av}k)ZT_  
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背书支票to endorse a cheque +qtJaYf/0  
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请付票款||清付票款to pay a cheque||to honour a cheque DkY4MH?  
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支票退票to dishonour a cheque |C;=-|  
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拒付支票to refuse a cheque IXMop7~  
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拒付支票to stop payment of a cheque DbBc Q%  
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提示要求付款to present for payment \+oQd=K@  
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见票即付持票人payable to bearer 0rQMLx  
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支付指定人payable to order Go`vfm"S  
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已过期||无效out of date||stale oA7tEu   
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请给出票人R/D||refer to drawer YiXk5B0Uh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @N>\|!1CC  
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文字与数字不一致words and figures differ zq3\}9  
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支票 a{L%7  
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时间已过account closed s$zLiQF;  
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更改处应加盖印章alterations require initials wm+};L&_  
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时间已过effects not cleared S^JbyD_yoh  
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停止付款payment stopped =ke2;}X  
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支票毁损cheque mutilated M:=J^0  
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汇款||寄钱to remit||to send money \:P>l
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寄票供取款||支票支付to send a cheque for payment mn'A9er  
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寄款人a remitter OMky$d #  
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收款人a remittee mwO6g~@`  
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国外汇票foreign Bill 0RzEY!9g+  
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国内汇票inland Bill y1z4ik)Sd@  
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跟单汇票documentary bill ;cNv\t  
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空头汇票accommodation bill &*o=I|pQ  
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原始汇票original bill @?ebuj5{e  
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改写||换新票据renewed bill v{RZJ^1  
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即期汇票sight bill||bill on demand t6rRU~;}  
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…days after date||…days after date…日后付款 . P viA  
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…months after date||…months after date…月后付款 RIR\']WN  
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见票后…日付款…days after sight||…days sight P.se'z)E  
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见票后…月付款…months after sight||…months sight TJd)K$O>  
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同组票据set of bills S)(.,x  
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单张汇票sola of exchange||sole of exchange eSn+B;  
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远期汇票usance bill||bill at usance >tS'Q`R
 
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长期汇票long bill Ep_HcX`  
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短期汇票short bill 1q\\5A<V  
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逾期汇票overdue bill "V7K SO  
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宽限日期days of grace hF?1y`20  
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电汇telegraphic transfer （T.T） g9p
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邮汇postal order||postal note （Am.）||post office order||money order ' {OgN}'{  
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本票promissory note （P/N） # +>oZWVc  
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押汇负责书||押汇保证书letter of hypothecation PQt")[
 
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副保||抵押品||付属担保物collateral security }Bh8=F3O Q  
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担保书trust receipt||letter of indemnity ;;Y!^^g  
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承兑||认付acceptance {W`%g^Z|H  
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单张承兑general acceptance ,t744k')  
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有条件承兑qualified acceptance nAato\mM  
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附条件认付conditional acceptance sdrfsrNvB-  
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部分认付partial acceptance   8`{:MkXP