[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。   %'i`Chc^!;  
会计报表statement of account .UJjB}4$f  
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往来帐目account current B[6y2+6$0  
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现在往来帐||存款额current accout 4XL]~3 c  
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销货帐account sales #}{1>g{sXt  
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共同计算帐项joint account ~kAen  
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未决帐项outstanding account V Y=c_Gl  
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贷方帐项credit account||creditor account ,| EaW& 2  
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借方帐项debit account||debtor account OAiip,  
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应付帐||应付未付帐account payable " %)zTH  
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应收帐||应收未收帐account receivable Tv{X$`%  
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新交易||新帐new account 5-ju5z?=  
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未决帐||老帐old account T]%:+_,  
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现金帐cash account /J"U`/ {4  
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流水帐running account q! +?  
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暂记帐||未定帐suspense account :u7y k@  
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过期帐||延滞帐overdue account||pastdue account iJza zQ  
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杂项帐户sundry account >~kSe=Hsb4  
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详细帐单||明细表detail account ]KS|r+  
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呆帐bad account +
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会计项目title of account Q-X<zn  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report 38wt=0 br  
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借贷细帐||交验帐account rendered LCrE1Q%VP  
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明细帐account stated S+Aq0
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与…银行开立一户头to open an account with . m Dh9
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与…银行建立交易to keep account with 9{?L3V!+r  
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继续记帐to keep account 7gR8Wr ^  
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与…有交易to have an account with m@hmu}qz-  
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作成会计帐||有往来帐项to make out an account with P=:mn>  
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清算||清理债务to make up an account 4WV'\R+m  
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清洁帐目||与…停止交易to close ones account with 8Z TN  
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结帐to close an account pA(B~9WQ  
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清理未付款to ask an account||to demand an account 3/P#2&jt  
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结清差额to balance the account with (9_~R^='y  
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清算to settle an account||to liquidate an account||to square an account 0f.rjd  
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审查帐目||监查帐目to audit an account 9Foo8e  
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检查帐目to examine an account ! 6kLL  
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转入A的帐户to charge the amount to As account 0GR\iw$[J  
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以计帐方式付款to pay on account dmHpF\P5f  
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代理某人||为某人on ones account||on account of one [KA&KI^hF  
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为自己计算||独立帐目on ones own account x{Y}1+Y4  
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由某人收益并负风险on ones account and risk||for ones account and risk b#U nE  
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由某人负担for ones account||for account of one `UFRv   
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按某人指示||列入某人帐户by order and for account of one ~b+TkPU   
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列入5月份帐目for May account #3@ Du(_n  
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编入某中帐项下to pass to the account of||to place to the account of &fJ92v?%^S  
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寄出清算书to send in an account||to send in render an account y9d[-j ;w  
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支票薄cheque book wjk-$p  
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支票陈票人cheque drawer V{17iRflf  
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持票人cheque holder NNZ%jJy?=,  
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不记名支票cheque to bearer||bearer cheque jf0D  
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记名支票||认人支票cheque to order xW@y=l Cu  
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到期支票antedated cheque cW B  >  
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未到期支票postdated cheque n< UuVu  
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保付支票certified cheque ylm*a74-X  
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未获兑现支票，退票returned cheque yl
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横线支票crossed cheque ([~9v@+  
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普通横线general crossing tfzIem  
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特别横线special crossing OO?d[7Wt0  
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空白支票blank cheque DG& ({vy  
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失效支票，过期支票stale cheque |l\&4/SJ  
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普通支票open cheque i}cqV B?r  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9Q{-4yF9k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N ]
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支票换现金||兑现to cash a cheque L?~>eT  
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清理票款to clear a cheque u6hDjN  
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保证兑现to certify a cheque K9{3,!1  
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填写支票数额to fill up a cheque 50
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支票上划线to cross a cheque R8[l\Y>Ec  
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开发支票to make out a cheque xBba&A]=  
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签发支票，开立支票to draw a cheque||to issue a cheque  |tK
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透支支票to overdraw a cheque X <:B"rPuK  
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背书支票to endorse a cheque e}@VR<h  
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请付票款||清付票款to pay a cheque||to honour a cheque U}#3LFr.?  
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支票退票to dishonour a cheque hc"l^a!7ic  
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拒付支票to refuse a cheque pm2-F]  
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拒付支票to stop payment of a cheque w\V1pu^6@  
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提示要求付款to present for payment Bb[WtT}=  
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见票即付持票人payable to bearer G3.*fSY$.<  
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支付指定人payable to order A&?8 rc   
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已过期||无效out of date||stale .2Q4
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请给出票人R/D||refer to drawer 1'NJ[ C`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TS_5R>R3  
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文字与数字不一致words and figures differ AX%N:)_$|  
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支票 cv{icz,%w  
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时间已过account closed FNN7[ku!  
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更改处应加盖印章alterations require initials -Qy@-s $  
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时间已过effects not cleared .9u0WP95  
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停止付款payment stopped ]')  

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支票毁损cheque mutilated Yu}[RXC(=  
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汇款||寄钱to remit||to send money 6Y%{ YQ}s|  
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寄票供取款||支票支付to send a cheque for payment w)XnMyD(P  
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寄款人a remitter {.j030Q  
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收款人a remittee KY%LqcC  
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国外汇票foreign Bill
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国内汇票inland Bill =D`:2k~ ,  
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跟单汇票documentary bill 8
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空头汇票accommodation bill T<%%f.x[s  
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原始汇票original bill 4iv&!hAc;  
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改写||换新票据renewed bill n}dLf g*  

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即期汇票sight bill||bill on demand @Hl+]arUh  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 X.V4YmZ-;  
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见票后…日付款…days after sight||…days sight nwVW'M]r  
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见票后…月付款…months after sight||…months sight +
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同组票据set of bills V0G[f}tm'  
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单张汇票sola of exchange||sole of exchange |_hIl(6F5N  
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远期汇票usance bill||bill at usance P5W58WxT'  
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长期汇票long bill !gcea?I  
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短期汇票short bill YRCOh:W*  
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逾期汇票overdue bill g""Ep  
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宽限日期days of grace ltKMvGEF  
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电汇telegraphic transfer （T.T） ^b4i9n,t1  
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邮汇postal order||postal note （Am.）||post office order||money order ,YJn=9pTl  
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本票promissory note （P/N） >I',%v\?@  
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押汇负责书||押汇保证书letter of hypothecation r`pf%9k  
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副保||抵押品||付属担保物collateral security Y[W:Zhl;  
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担保书trust receipt||letter of indemnity c|K:oi,z  
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承兑||认付acceptance #. 71O#!  
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单张承兑general acceptance ah,"c9YX  
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有条件承兑qualified acceptance ^+0>,-)F  
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附条件认付conditional acceptance !R@jbM  
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部分认付partial acceptance   Q#*R({)GH