[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。   ZvyjM
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会计报表statement of account -eq=4N=s  
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往来帐目account current iUCwKpb9
 
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现在往来帐||存款额current accout :}y| 4*z  
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销货帐account sales QqjTLuN  
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共同计算帐项joint account XqX I(q^  
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未决帐项outstanding account #!Ze\fOC  
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贷方帐项credit account||creditor account oc=tI@W  
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借方帐项debit account||debtor account 9kUV1?  
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应付帐||应付未付帐account payable n)Hk8)^8  
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应收帐||应收未收帐account receivable yIlV[_  
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新交易||新帐new account BjwMb&a;  
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未决帐||老帐old account
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现金帐cash account zLo;.X[Y  
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流水帐running account NYGmLbq  
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暂记帐||未定帐suspense account omNpE_  
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过期帐||延滞帐overdue account||pastdue account Ii,~HH  
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杂项帐户sundry account C{8i7D  
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详细帐单||明细表detail account j l}!T[5  
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呆帐bad account &b5T
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会计项目title of account +Gk! t]dy  
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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 dDsjPM;2  
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借贷细帐||交验帐account rendered Uzan7A  
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明细帐account stated b24NL'jm  
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与…银行开立一户头to open an account with NvQY7C  
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与…银行建立交易to keep account with "bHtf_  
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继续记帐to keep account f28gE7Y\a  
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与…有交易to have an account with Rel(bA-[N  
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作成会计帐||有往来帐项to make out an account with 8+*g4=ws  
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清算||清理债务to make up an account d[s;a.  
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清洁帐目||与…停止交易to close ones account with }V1DyLg:  
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结帐to close an account 1Qp1Es<)  
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清理未付款to ask an account||to demand an account hW0,5>[7%  
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结清差额to balance the account with SX_k
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清算to settle an account||to liquidate an account||to square an account D{,[
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审查帐目||监查帐目to audit an account 7$q2v=tH_  
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检查帐目to examine an account H
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转入A的帐户to charge the amount to As account W(u6J#2  
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以计帐方式付款to pay on account h+zkVRyA  
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代理某人||为某人on ones account||on account of one J^s<x#C  
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为自己计算||独立帐目on ones own account ery?G-  
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由某人收益并负风险on ones account and risk||for ones account and risk ~kSnXJ
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由某人负担for ones account||for account of one !"Oj$c -  
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按某人指示||列入某人帐户by order and for account of one 7=QC+XSO  
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列入5月份帐目for May account Vlp*'2VO  
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编入某中帐项下to pass to the account of||to place to the account of )/+eLRN5G  
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寄出清算书to send in an account||to send in render an account ?ck^? p7  
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支票薄cheque book c~pUhx1(  
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支票陈票人cheque drawer N?mY|x\}wK  
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持票人cheque holder S]K6qY  
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不记名支票cheque to bearer||bearer cheque R/Dy05nloe  
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记名支票||认人支票cheque to order wkZ2Y-#='  
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到期支票antedated cheque t1RwB23  
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未到期支票postdated cheque #Mem2cz  
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保付支票certified cheque :J4C'N  
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未获兑现支票，退票returned cheque LWb}) #E  
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横线支票crossed cheque 8DS5<  
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普通横线general crossing ={i&F  
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特别横线special crossing )RCqsFjK  
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空白支票blank cheque x#gmliF  
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失效支票，过期支票stale cheque o(SJuZC/U  
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普通支票open cheque >93{=+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;o@`l$O   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5sCky)N  
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支票换现金||兑现to cash a cheque ?'#;Y"RT  
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清理票款to clear a cheque ?&nz  
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保证兑现to certify a cheque Fl>j5[kLZ  
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填写支票数额to fill up a cheque ~9;mZi1-  
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支票上划线to cross a cheque M6Z`Pwv];  
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开发支票to make out a cheque CMjPp`rA  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque }33Au-%*  
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背书支票to endorse a cheque  ]= D  
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请付票款||清付票款to pay a cheque||to honour a cheque 1@@]h!> k:  
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支票退票to dishonour a cheque $k=r d#3  
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拒付支票to refuse a cheque r2`?Ta  
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拒付支票to stop payment of a cheque qo![#s  
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提示要求付款to present for payment a[#BlH  
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见票即付持票人payable to bearer cZ
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支付指定人payable to order e=C,`&sz  
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已过期||无效out of date||stale <CdO& xUY  
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请给出票人R/D||refer to drawer #wcoLCjs)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +d.Bf  
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文字与数字不一致words and figures differ :DP {YL|x  
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支票 P#]jPW  
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时间已过account closed ZGBcy}U(k  
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时间已过effects not cleared q S
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停止付款payment stopped [o "@*kf  
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支票毁损cheque mutilated h&P[ 9:LH  
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汇款||寄钱to remit||to send money v}U;@3W8U  
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寄票供取款||支票支付to send a cheque for payment p;HZA}p \  
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寄款人a remitter f3O'lc3  
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收款人a remittee o<;"+@v  
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国外汇票foreign Bill 2epL!j)Wh  
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国内汇票inland Bill QGa"HG5NF  
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跟单汇票documentary bill kE1u-EA  
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空头汇票accommodation bill jw H)x  
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原始汇票original bill mOBS[M5*  
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改写||换新票据renewed bill %~@}w HMB  
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即期汇票sight bill||bill on demand nX~sVG{Q  
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…days after date||…days after date…日后付款 ;G?_^ 0  
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…months after date||…months after date…月后付款 JA&w"2X*E  
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见票后…日付款…days after sight||…days sight z5?xmffB  
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见票后…月付款…months after sight||…months sight TMbj]Mso  
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同组票据set of bills ,+f'%)s_x  
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单张汇票sola of exchange||sole of exchange y'{0|Xj  
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远期汇票usance bill||bill at usance 6B&':N98  
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长期汇票long bill )
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短期汇票short bill a *>$6H;  
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逾期汇票overdue bill P)4SrqW_  
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宽限日期days of grace sdrALl;w|  
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电汇telegraphic transfer （T.T） TX$j-TM'  
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邮汇postal order||postal note （Am.）||post office order||money order re:=fC:t5A  
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本票promissory note （P/N） J#"@~Q+a`@  
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押汇负责书||押汇保证书letter of hypothecation C0J/FFBQ^  
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副保||抵押品||付属担保物collateral security |bA\>%~  
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担保书trust receipt||letter of indemnity /SO 4O|b  
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承兑||认付acceptance +G)L8{F Y(  
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单张承兑general acceptance >|IUjv2L  
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有条件承兑qualified acceptance j\@Ht~G  
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附条件认付conditional acceptance WTK )SKa,.  
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部分认付partial acceptance   vuN!7*d+