[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。   HaP0;9q  
会计报表statement of account P]bq9!{1  
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往来帐目account current E$z)$`"1  

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现在往来帐||存款额current accout :Zy7h7P,lT  
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销货帐account sales ILt95l  
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共同计算帐项joint account p100dJvq  
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未决帐项outstanding account &Mset^o  
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贷方帐项credit account||creditor account ,}M@Am0~  
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借方帐项debit account||debtor account @l9qH1  
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应付帐||应付未付帐account payable }?,Gn]]  
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应收帐||应收未收帐account receivable lAsDdxB`  
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新交易||新帐new account pv2_A   
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未决帐||老帐old account G| pZ  
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现金帐cash account >;',U<Wd  
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流水帐running account ./@!k[  
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暂记帐||未定帐suspense account >=hOjV;  
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过期帐||延滞帐overdue account||pastdue account }7CMXw [  
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杂项帐户sundry account ZCi~4&Z#  
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详细帐单||明细表detail account O"4Q=~Y  
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呆帐bad account c[]_gUp8  
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会计项目title of account *6~ODiB
  
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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 W R@=[G#TJ  
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借贷细帐||交验帐account rendered T;jp2 #  
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明细帐account stated J@Eqq
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与…银行开立一户头to open an account with Ed,`1+
 
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与…银行建立交易to keep account with ]kq{9b';  
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继续记帐to keep account |cStN[97%  
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与…有交易to have an account with xaSvjc\  
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作成会计帐||有往来帐项to make out an account with 02:]  
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清算||清理债务to make up an account NR-d|`P;  
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清洁帐目||与…停止交易to close ones account with l CHaRR7  
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结帐to close an account jZeY^T)f"  
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清理未付款to ask an account||to demand an account r2}u\U4>  
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结清差额to balance the account with I&~kwOP  
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清算to settle an account||to liquidate an account||to square an account _O)xE9t#ru  
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审查帐目||监查帐目to audit an account _@9[c9bO  
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检查帐目to examine an account y\Kr@;q0w  
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转入A的帐户to charge the amount to As account XWN ra  
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以计帐方式付款to pay on account n&ZArJ  
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代理某人||为某人on ones account||on account of one #\s*>Z  
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为自己计算||独立帐目on ones own account cb!mV5M-g  
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由某人收益并负风险on ones account and risk||for ones account and risk Cbu/7z   
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由某人负担for ones account||for account of one .4on7<-a  

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按某人指示||列入某人帐户by order and for account of one X`i'U7%I  
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列入5月份帐目for May account (:9yeP1  
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编入某中帐项下to pass to the account of||to place to the account of .{+KKa $@G  
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寄出清算书to send in an account||to send in render an account q#LB 2M  
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支票薄cheque book _|<kKfd?  
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支票陈票人cheque drawer kc*zP=  
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持票人cheque holder o95)-Wb  

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不记名支票cheque to bearer||bearer cheque 0IZaf%zYc  
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记名支票||认人支票cheque to order yx5F]Z<M2  
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到期支票antedated cheque WFWQ;U{|  
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未到期支票postdated cheque TUE*mDRmP  
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保付支票certified cheque jA'qXc+\  
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未获兑现支票，退票returned cheque j@chSk"K  
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横线支票crossed cheque >L5fc".  
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普通横线general crossing 4Vv~  
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特别横线special crossing mT]+w
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空白支票blank cheque B#o/3  
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失效支票，过期支票stale cheque L&D+0p^lI  
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普通支票open cheque JA=9EnTU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tVAWc$3T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^[UWG^d  
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支票换现金||兑现to cash a cheque 0n FEPMO  
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清理票款to clear a cheque Gky e  
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保证兑现to certify a cheque mYU7b8x_  
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填写支票数额to fill up a cheque +*I'!)T^B  
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支票上划线to cross a cheque 6%jv |\>  
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开发支票to make out a cheque NWSm  
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签发支票，开立支票to draw a cheque||to issue a cheque !=)R+g6b  
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透支支票to overdraw a cheque ?{)sdJe  
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背书支票to endorse a cheque bNH72gX2Yh  
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请付票款||清付票款to pay a cheque||to honour a cheque 0h3-;%  
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支票退票to dishonour a cheque `4xnM`:L"  
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拒付支票to refuse a cheque %2S+G?$M?  
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拒付支票to stop payment of a cheque %(P\"hE'  
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提示要求付款to present for payment Iu)76Y@=5=  
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见票即付持票人payable to bearer m|CB')  
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支付指定人payable to order | e%o  
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已过期||无效out of date||stale 6Hh\ys  
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请给出票人R/D||refer to drawer +HpPVuV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q,`R-?v  
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文字与数字不一致words and figures differ v
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支票 J}{a&3@Hm  
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时间已过account closed lG>,&(  
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时间已过effects not cleared en?J#fz  
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停止付款payment stopped 2K~<_.S  
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支票毁损cheque mutilated zF([{5r[!)  
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汇款||寄钱to remit||to send money 6]D%|R,Q#}  
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寄票供取款||支票支付to send a cheque for payment @L/p  
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寄款人a remitter !!we4tWq  
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收款人a remittee Jjr&+Q^3Tu  
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国外汇票foreign Bill 4Y/kf%]]A  
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国内汇票inland Bill *]#(?W.$w  
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跟单汇票documentary bill a^xt9o`  
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空头汇票accommodation bill 'lIj89h<E  
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原始汇票original bill ,VYUQE>\  
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改写||换新票据renewed bill ~
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即期汇票sight bill||bill on demand q?0&&"T}  
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…days after date||…days after date…日后付款 98ot{+/LK  
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…months after date||…months after date…月后付款 /JGE
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见票后…日付款…days after sight||…days sight hYSzr-)  
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见票后…月付款…months after sight||…months sight 0=erf62=  
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同组票据set of bills 3`+Bq+  
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单张汇票sola of exchange||sole of exchange M$$Lsb [  
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远期汇票usance bill||bill at usance 0@LC8Bz+'  
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长期汇票long bill ttd ^jT  
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短期汇票short bill
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逾期汇票overdue bill 59#o+qo4  
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宽限日期days of grace G/N1[)  
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电汇telegraphic transfer （T.T） k{C03=xk  
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邮汇postal order||postal note （Am.）||post office order||money order wO&
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本票promissory note （P/N） `DS7J\c$  
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押汇负责书||押汇保证书letter of hypothecation @ D.MpM}~  
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副保||抵押品||付属担保物collateral security k *K.ZS688  
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担保书trust receipt||letter of indemnity w&x$RP  
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承兑||认付acceptance $ww0$  
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单张承兑general acceptance UIC~%?oIA  
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有条件承兑qualified acceptance g4^3H
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附条件认付conditional acceptance MW|R )gt  
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部分认付partial acceptance   bD`h/jYv