[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。   RNcnE1=  
会计报表statement of account _M
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往来帐目account current 1{h,LR  
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现在往来帐||存款额current accout SMA' VU  
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销货帐account sales !Bhs8eGr3  
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共同计算帐项joint account [R/'hH5  
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未决帐项outstanding account GVM)-Dp]  
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贷方帐项credit account||creditor account *p^*>~i9)  
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借方帐项debit account||debtor account kfkcaj4l]  
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应付帐||应付未付帐account payable z?C&,mv
 
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应收帐||应收未收帐account receivable VCvFCyAz  
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新交易||新帐new account cdD?QnZ  
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未决帐||老帐old account DG 6W ^  
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现金帐cash account G@1T!`  


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流水帐running account 4+B OS ~  
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暂记帐||未定帐suspense account /"7_75 t  
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过期帐||延滞帐overdue account||pastdue account ,<]~/5-f  
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杂项帐户sundry account n_P2l<F~/x  
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详细帐单||明细表detail account 0GMov]W?i  
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呆帐bad account 1YvE/<6  
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会计项目title of account ~cb7]^#u1l  
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会计薄||帐薄account-book 05Y4=7,!  
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营业报告书||损益计算表account of budiness||business report iJ!p9E*(  
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借贷细帐||交验帐account rendered \jHIjFwQ  
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明细帐account stated e&ci\x%  
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与…银行开立一户头to open an account with b!c2j   
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与…银行建立交易to keep account with p{oc}dWin  
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继续记帐to keep account tDn:B$*}W,  
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与…有交易to have an account with Q ?R3aJ  
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作成会计帐||有往来帐项to make out an account with Oe"nNvu/  
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清算||清理债务to make up an account dd:vQOF;  
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清洁帐目||与…停止交易to close ones account with !YENJJ  
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结帐to close an account ^:Fj+d  
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清理未付款to ask an account||to demand an account *1g3,NMA  
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结清差额to balance the account with e>g>)!F  
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清算to settle an account||to liquidate an account||to square an account ErxvGB
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审查帐目||监查帐目to audit an account -1}&\=8M  
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检查帐目to examine an account P71] Z  
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转入A的帐户to charge the amount to As account bi[g4,`Z;  
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以计帐方式付款to pay on account -8
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代理某人||为某人on ones account||on account of one .S*VYt%K7  
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为自己计算||独立帐目on ones own account {$Z S 27  
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由某人收益并负风险on ones account and risk||for ones account and risk V-dyeb  
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由某人负担for ones account||for account of one X}g"_wN,g>  
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按某人指示||列入某人帐户by order and for account of one M)3'\x:  
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列入5月份帐目for May account PLq]\y  
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编入某中帐项下to pass to the account of||to place to the account of /0b7"Kr  
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寄出清算书to send in an account||to send in render an account (_AU)  
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支票薄cheque book mQ3gp&d3W  
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支票陈票人cheque drawer 2 SU  
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持票人cheque holder MzF,is  
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不记名支票cheque to bearer||bearer cheque $."Fz x  
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记名支票||认人支票cheque to order 58R.`5B  
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到期支票antedated cheque O&s UPv  
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未到期支票postdated cheque ]2{]TJ@B  
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保付支票certified cheque X9?0`6Li  
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未获兑现支票，退票returned cheque ,;Uf>8~  
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横线支票crossed cheque =CO'LyG  
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普通横线general crossing 3J8M0W  
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特别横线special crossing m -0EcA/  
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空白支票blank cheque 2B
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失效支票，过期支票stale cheque vP\6=7 1Y  
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普通支票open cheque sHPj_d#   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {s8g;yU5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :^`Wrc
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支票换现金||兑现to cash a cheque `wr*@/P  
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清理票款to clear a cheque 7xR:\FBa^  
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保证兑现to certify a cheque CrG!8}  
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填写支票数额to fill up a cheque /!y;h-  
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支票上划线to cross a cheque  *I}_g4  
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开发支票to make out a cheque E>O@Bv  
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签发支票，开立支票to draw a cheque||to issue a cheque '@IReM l  
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透支支票to overdraw a cheque D9hq$?
  
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背书支票to endorse a cheque !lA~;F  
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请付票款||清付票款to pay a cheque||to honour a cheque ~-uDN)  
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支票退票to dishonour a cheque CkNh3'<wg  
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拒付支票to refuse a cheque q-,`\ TS  
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拒付支票to stop payment of a cheque (m=1yj9  
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提示要求付款to present for payment mX?t|:[b  
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见票即付持票人payable to bearer Ug4o2n0sk  
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支付指定人payable to order Md8<IFi9]Q  
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已过期||无效out of date||stale VZtFgN$J  
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请给出票人R/D||refer to drawer xVN!w\0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I[w5V;>*  
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文字与数字不一致words and figures differ 7W5Cm\  
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支票 9`? M-U  
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时间已过account closed @D `j   
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时间已过effects not cleared Z)@[N 6\?  
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停止付款payment stopped 4Tx.|  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money ,ei=w,
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寄票供取款||支票支付to send a cheque for payment >&F:/   
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寄款人a remitter UdA,.C0  
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收款人a remittee rq}xuSFI  
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国外汇票foreign Bill +Z"[2Dm  
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国内汇票inland Bill ~C
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跟单汇票documentary bill Z5EII[=$o  
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空头汇票accommodation bill @,]W  
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原始汇票original bill HMmVfGp]  
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改写||换新票据renewed bill <p2\;\?4z  
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即期汇票sight bill||bill on demand J6rWe  
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…days after date||…days after date…日后付款 aMJ2bu  
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…months after date||…months after date…月后付款 yF+mJ >kj  
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见票后…日付款…days after sight||…days sight vmo!  
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见票后…月付款…months after sight||…months sight H6`zzH0"  
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同组票据set of bills SxcE@WM  
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单张汇票sola of exchange||sole of exchange F5M|QX@
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远期汇票usance bill||bill at usance %/hokyx  
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长期汇票long bill
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短期汇票short bill wi[FBLB/8  
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逾期汇票overdue bill [=u@6Y  
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宽限日期days of grace qQ,(O5$|  
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电汇telegraphic transfer （T.T） t_(Se  
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邮汇postal order||postal note （Am.）||post office order||money order l}#d ^S/  
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本票promissory note （P/N） -Q ];o~  
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押汇负责书||押汇保证书letter of hypothecation *0r!eD   
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副保||抵押品||付属担保物collateral security ,I,Zl.5  
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担保书trust receipt||letter of indemnity (+u&b< <6N  
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承兑||认付acceptance >:J1Gc  
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单张承兑general acceptance /~?[70B}E  
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有条件承兑qualified acceptance hWX4 P  
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附条件认付conditional acceptance X-j<fX_  
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部分认付partial acceptance   C"k]U[%{