[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。   \0vs93>?  
会计报表statement of account hRMya#%-  
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往来帐目account current H \'1.8g/  
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现在往来帐||存款额current accout zWH)\>X59  
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销货帐account sales tP"6H-)X&  
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共同计算帐项joint account (m6V)y  
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未决帐项outstanding account r7L.W
  
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贷方帐项credit account||creditor account <i]0EE }%  
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借方帐项debit account||debtor account GC'e  
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应付帐||应付未付帐account payable ^g5E&0a`g  
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应收帐||应收未收帐account receivable CtV|oeJ  
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新交易||新帐new account 6@t &  
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未决帐||老帐old account #QIY+muN  
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现金帐cash account M<d!j I9)  
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流水帐running account _+NjfF|  
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暂记帐||未定帐suspense account ",D!8>=s  
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过期帐||延滞帐overdue account||pastdue account A|
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杂项帐户sundry account 6?~9{0  
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详细帐单||明细表detail account l<GN<[/.+  
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呆帐bad account U Me?nAC  
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会计项目title of account wbAwmOiZ  
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会计薄||帐薄account-book v:QUwW  
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营业报告书||损益计算表account of budiness||business report ?Y3i-jY
  
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借贷细帐||交验帐account rendered g;'S5w9S  
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明细帐account stated CLzF84@W=  
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与…银行开立一户头to open an account with o#\L4P(J  
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与…银行建立交易to keep account with s_/@`kd{  
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继续记帐to keep account ]pBEoktp  
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与…有交易to have an account with =Pw{1m|k  
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作成会计帐||有往来帐项to make out an account with H!]&
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清算||清理债务to make up an account "[~yu* S  
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清洁帐目||与…停止交易to close ones account with ~/K&=xE  
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结帐to close an account KJoa^e;~  
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清理未付款to ask an account||to demand an account 9`/e=RL  
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结清差额to balance the account with j1g$LAe  
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清算to settle an account||to liquidate an account||to square an account U
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审查帐目||监查帐目to audit an account & n@hD7=(  
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检查帐目to examine an account c!6v-2ykv  
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转入A的帐户to charge the amount to As account L@[}sMdq(  
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以计帐方式付款to pay on account !O!:=wq  
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代理某人||为某人on ones account||on account of one ]SA/KV   
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为自己计算||独立帐目on ones own account @*xP A  
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由某人收益并负风险on ones account and risk||for ones account and risk ,ov$`v  
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由某人负担for ones account||for account of one J3aom,$o  
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按某人指示||列入某人帐户by order and for account of one aOinD  
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列入5月份帐目for May account 5#f_1 V  
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编入某中帐项下to pass to the account of||to place to the account of #o~C0`8!B=  
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寄出清算书to send in an account||to send in render an account T-4dD  
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支票薄cheque book FU*q9s`  
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支票陈票人cheque drawer cna%;f.  
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持票人cheque holder )j}#6r   
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不记名支票cheque to bearer||bearer cheque <i
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记名支票||认人支票cheque to order k]-Q3V  
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到期支票antedated cheque ~A%+oa*2 ~  
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未到期支票postdated cheque +S#Xm4  
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保付支票certified cheque ($UUgjv F  
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未获兑现支票，退票returned cheque 5mL4Zq"  
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横线支票crossed cheque c1R[Hck  
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普通横线general crossing ^) `e}}  
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特别横线special crossing ;>5]KNj  
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空白支票blank cheque eqOT@~H  
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失效支票，过期支票stale cheque G~_D'o<r  
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普通支票open cheque m' |wlI[lq  
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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~vP%1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ![I|hB  
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支票换现金||兑现to cash a cheque oSYbx:2wo  
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清理票款to clear a cheque +nB0O/m'U  
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保证兑现to certify a cheque ]HXHz(?;F  
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填写支票数额to fill up a cheque 4? rEO(SZ  
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支票上划线to cross a cheque t56PzT'M  
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开发支票to make out a cheque ,K30.E  
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签发支票，开立支票to draw a cheque||to issue a cheque $ )2zz>4  
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透支支票to overdraw a cheque ;WrG\R/|  
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背书支票to endorse a cheque I1
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请付票款||清付票款to pay a cheque||to honour a cheque _t4(H))]vG  
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支票退票to dishonour a cheque $kkL)O*"]  
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拒付支票to refuse a cheque i!(5y>I_  
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拒付支票to stop payment of a cheque muFWFq&yP  
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提示要求付款to present for payment 6Tm7|2R  
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见票即付持票人payable to bearer OekE]`~w  
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支付指定人payable to order s8';4z  
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已过期||无效out of date||stale fy&u[Jd{  
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请给出票人R/D||refer to drawer 1
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2nL*^hhh  
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文字与数字不一致words and figures differ ^B7Ls{  
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支票 %8YUK/(|n  
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时间已过account closed w2lO[o~x}  
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时间已过effects not cleared z*cKH$':  
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停止付款payment stopped q:vGGK^  
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支票毁损cheque mutilated $gL^\(_3H  
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汇款||寄钱to remit||to send money by,3A  
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寄票供取款||支票支付to send a cheque for payment 15Jc PDV  
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寄款人a remitter S?c<Lf~W  
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收款人a remittee ocpM6b.fK  
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国外汇票foreign Bill /1Ss |.  
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国内汇票inland Bill O.-A)S@  
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跟单汇票documentary bill O]@s`w  
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空头汇票accommodation bill =T)y(] ;M$  
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原始汇票original bill Cj/!m  
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改写||换新票据renewed bill GXRW"4eF5  
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即期汇票sight bill||bill on demand BaMF5f+  
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…days after date||…days after date…日后付款 $6 4{Ff  
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…months after date||…months after date…月后付款 ^ q3H  
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见票后…日付款…days after sight||…days sight mXyg\5  
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见票后…月付款…months after sight||…months sight V6kDyl(  
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同组票据set of bills 8Au W>7_  
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单张汇票sola of exchange||sole of exchange #/\Zo &V8  
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远期汇票usance bill||bill at usance $bN_0s0:
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长期汇票long bill 5,\|XQA5!  
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短期汇票short bill 3FMYs&0r4  
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逾期汇票overdue bill L[U?{  
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宽限日期days of grace ?KE:KV[Y  
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电汇telegraphic transfer （T.T） NL'(/|)  
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邮汇postal order||postal note （Am.）||post office order||money order AXv-%k};  
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本票promissory note （P/N） cs[n
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押汇负责书||押汇保证书letter of hypothecation Sae*VvT6  
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副保||抵押品||付属担保物collateral security rmdg~  
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担保书trust receipt||letter of indemnity +=*ND<$n/E  
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承兑||认付acceptance (@=h(u.  
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单张承兑general acceptance aFL<(,~r  
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有条件承兑qualified acceptance V}JBv$+ko  
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附条件认付conditional acceptance 2<d'!cm  
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部分认付partial acceptance   Eks<
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