[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。   (y^oGY;  
会计报表statement of account f1=BBQY >  
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往来帐目account current G6JyAC
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现在往来帐||存款额current accout ,.]e~O4R  
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销货帐account sales aen(Mcd3bg  
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共同计算帐项joint account s7I*=}{g0.  
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未决帐项outstanding account @M#2T  
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贷方帐项credit account||creditor account G&D N'bp  
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借方帐项debit account||debtor account bw%1*;n)  
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应付帐||应付未付帐account payable [w=x0J&  
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应收帐||应收未收帐account receivable :m#vvH  
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新交易||新帐new account  `Z|sp  
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未决帐||老帐old account -
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现金帐cash account n!
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流水帐running account ^]U2Jd  
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暂记帐||未定帐suspense account Efp=z=E  
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过期帐||延滞帐overdue account||pastdue account GC4$9q}C4Z  
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杂项帐户sundry account }rO4b>J  
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详细帐单||明细表detail account !?l 23(d  
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呆帐bad account Ix(4<s  
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会计项目title of account %1=W#jz  
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会计薄||帐薄account-book }s)Z:6;(,q  

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营业报告书||损益计算表account of budiness||business report Fe=4^.  
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借贷细帐||交验帐account rendered ^-ACtA)  
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明细帐account stated YLCwo]\+>  
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与…银行开立一户头to open an account with l,X;<&-[  
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与…银行建立交易to keep account with MO D4O4z&  
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继续记帐to keep account =CVw0'yZ  
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与…有交易to have an account with :D,YR(])  
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作成会计帐||有往来帐项to make out an account with oF>GWstTR  

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清算||清理债务to make up an account v]J# SlF  
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清洁帐目||与…停止交易to close ones account with MC
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结帐to close an account Lg?'1dg  
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清理未付款to ask an account||to demand an account 6a@~;!GlI  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account vhHMxOZ;  
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审查帐目||监查帐目to audit an account LnDj   
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检查帐目to examine an account 64lEB>VNm  
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转入A的帐户to charge the amount to As account s V<4^n7  
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以计帐方式付款to pay on account dO[4}FZ$  
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代理某人||为某人on ones account||on account of one wDO5Zew!  
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为自己计算||独立帐目on ones own account b0X[x{k"  
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由某人收益并负风险on ones account and risk||for ones account and risk E<uOk  
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由某人负担for ones account||for account of one ^kvH/Y&  
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按某人指示||列入某人帐户by order and for account of one 3\r@f_p  
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列入5月份帐目for May account ,,@`l\Pgd  
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编入某中帐项下to pass to the account of||to place to the account of L59oh  
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寄出清算书to send in an account||to send in render an account -! ,]Y10  
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支票薄cheque book G.nftp(*}  
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支票陈票人cheque drawer 07Q[L'}y@  
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持票人cheque holder U?fN3  
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不记名支票cheque to bearer||bearer cheque @gSFvb bc  
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记名支票||认人支票cheque to order 4Sstg57x~  
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到期支票antedated cheque >Ug?O~-  
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未到期支票postdated cheque @=NVOJy}c  
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保付支票certified cheque NnLhJPh  
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未获兑现支票，退票returned cheque '+!S|U,{  
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横线支票crossed cheque 7t-*L}~WA  
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普通横线general crossing M eI2i  
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特别横线special crossing g/l0}%  
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空白支票blank cheque <RoX|zJ
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失效支票，过期支票stale cheque X40la_[.  
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普通支票open cheque MJ>Qq[0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XWUvP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9{O2B5u1  
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支票换现金||兑现to cash a cheque 1H&?UP4=(  

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清理票款to clear a cheque [GR]!\!%~  
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保证兑现to certify a cheque O)R7t3t  
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填写支票数额to fill up a cheque <qbZG}u  
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支票上划线to cross a cheque ;[{:'^n  
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开发支票to make out a cheque [{S;%Jj*X/  
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签发支票，开立支票to draw a cheque||to issue a cheque 0Jm]f/iZ  
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透支支票to overdraw a cheque sg3h i"Im  
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背书支票to endorse a cheque $.oOG"u0]  
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请付票款||清付票款to pay a cheque||to honour a cheque JQ*D  
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支票退票to dishonour a cheque ixOEdQ  
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拒付支票to refuse a cheque 0Vf)Rw1%I  
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拒付支票to stop payment of a cheque /VRUz++K  
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提示要求付款to present for payment @Ppo &>  
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见票即付持票人payable to bearer m'd^?Qc
 
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支付指定人payable to order V?=TVI*k  
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已过期||无效out of date||stale /v5qyR7an  
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请给出票人R/D||refer to drawer pP3U,n   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sN-oEqS  
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文字与数字不一致words and figures differ pL~=Z?(B  
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支票 Y:wF5pp;  
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时间已过account closed ?!H)zz6y  
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时间已过effects not cleared +lKrj\Xj  
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停止付款payment stopped qL3@PSN?|  
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支票毁损cheque mutilated 9 Va40X1  
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汇款||寄钱to remit||to send money YN^T$,*  
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寄票供取款||支票支付to send a cheque for payment /1[gn8V691  
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寄款人a remitter gfm;xT/y  
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收款人a remittee lbS?/f  
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国外汇票foreign Bill [sj VRW-  
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国内汇票inland Bill Y\p$SN  
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跟单汇票documentary bill 4V$fGjJ3  
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空头汇票accommodation bill |sf*hlrJ  
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原始汇票original bill Sl>>SP  
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改写||换新票据renewed bill ru{f]|  
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即期汇票sight bill||bill on demand d0 -~|`5  
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…days after date||…days after date…日后付款 k|FSz#Y  
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…months after date||…months after date…月后付款 M&y5AB0  
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见票后…日付款…days after sight||…days sight "K?Q  
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见票后…月付款…months after sight||…months sight 1b3(  
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同组票据set of bills | pW\Ec#(  
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单张汇票sola of exchange||sole of exchange qC@Ar)T  
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远期汇票usance bill||bill at usance T?npQA07=  
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长期汇票long bill Mo^`\/x!  
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短期汇票short bill 3t(c_:[%  
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逾期汇票overdue bill 6 h'&6  
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宽限日期days of grace SW9fE:v  
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电汇telegraphic transfer （T.T） w sY}JT  
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邮汇postal order||postal note （Am.）||post office order||money order vV^dm)?  
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本票promissory note （P/N） 6E^~n  
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押汇负责书||押汇保证书letter of hypothecation Z8&'f,  
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副保||抵押品||付属担保物collateral security g}Qx`65:  
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担保书trust receipt||letter of indemnity 91d },Mq:  
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承兑||认付acceptance 3QCVgo i\  
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单张承兑general acceptance +m/,,+4  
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有条件承兑qualified acceptance 1"]P`SY$r  
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附条件认付conditional acceptance 8^ #mvHah  
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部分认付partial acceptance   tXq)nfGe{