[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。   oH!O{pQK}  
会计报表statement of account gWoUE7.3`  
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往来帐目account current =*I|z+  
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现在往来帐||存款额current accout (Li0*wRb  
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销货帐account sales &oq0XV.M^  
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共同计算帐项joint account K!.t}s.t  
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未决帐项outstanding account SOOJqC  
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贷方帐项credit account||creditor account '"\'<>Be  
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借方帐项debit account||debtor account 80_w_i+  
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应付帐||应付未付帐account payable Btm_S\1  
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应收帐||应收未收帐account receivable VOZxLyj^9  
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新交易||新帐new account 1(dKb  
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未决帐||老帐old account 1=C12  
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现金帐cash account
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流水帐running account H"8B4~* 7H  
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暂记帐||未定帐suspense account [B+F}Q^;  
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过期帐||延滞帐overdue account||pastdue account BJWlx*U]  
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杂项帐户sundry account n|&=6hiI  
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详细帐单||明细表detail account hE5?G;  
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呆帐bad account .
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会计项目title of account d=qVIpZ  
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会计薄||帐薄account-book qzbW0AM[M  
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营业报告书||损益计算表account of budiness||business report C0N}B1-MU  
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借贷细帐||交验帐account rendered F<g&t|@  
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明细帐account stated  `i cs2po  
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与…银行开立一户头to open an account with T^|k`  
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与…银行建立交易to keep account with dV38-IfGkl  
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继续记帐to keep account $rcv@-l  
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与…有交易to have an account with ;UTM9.o[  
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作成会计帐||有往来帐项to make out an account with ca7Y+9< ;  
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清算||清理债务to make up an account W.[!Q`  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account U$gR}8\e  
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清理未付款to ask an account||to demand an account \h=*pAf  
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结清差额to balance the account with yYJ_;Va  
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清算to settle an account||to liquidate an account||to square an account ! Ea >tQ|  
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审查帐目||监查帐目to audit an account #&kj>  
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检查帐目to examine an account f#:3TJV  
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转入A的帐户to charge the amount to As account C`_/aR6  
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以计帐方式付款to pay on account I{dy,\p  
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代理某人||为某人on ones account||on account of one v}u]tl$,  
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为自己计算||独立帐目on ones own account #d,)Qe[  
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由某人收益并负风险on ones account and risk||for ones account and risk b3-j2`#  
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由某人负担for ones account||for account of one ' F.^ 8/>  
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按某人指示||列入某人帐户by order and for account of one nm#23@uZ4K  
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列入5月份帐目for May account r2\%/9uO  
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编入某中帐项下to pass to the account of||to place to the account of rd0Fd+t/  

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寄出清算书to send in an account||to send in render an account 3Ed  
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支票薄cheque book ":+d7xR?o  
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支票陈票人cheque drawer o`Z3}  
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持票人cheque holder bgE]Wk0  
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不记名支票cheque to bearer||bearer cheque JmCHwyUK?  
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记名支票||认人支票cheque to order zu?112-v2  
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到期支票antedated cheque U3Gg:on uE  
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未到期支票postdated cheque I\1E=6"  
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保付支票certified cheque Nk-xnTZ"  
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未获兑现支票，退票returned cheque -ABj>y[   
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横线支票crossed cheque 0c"9C_7^g  
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普通横线general crossing |+8rYIms`  
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特别横线special crossing [4qvQ7Y !  
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空白支票blank cheque >Q=e9L=  
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失效支票，过期支票stale cheque fGj66rMGw  
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普通支票open cheque NlhC7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9BOn8p;yz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kQ\l7xd  
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支票换现金||兑现to cash a cheque VZamR}x  
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清理票款to clear a cheque :L:] 3L  
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保证兑现to certify a cheque -=:tlH n  
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填写支票数额to fill up a cheque v8uUv%Hkd  
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支票上划线to cross a cheque Eos;7$u[  
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开发支票to make out a cheque m=pH G  
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签发支票，开立支票to draw a cheque||to issue a cheque Q[`2?j?  
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透支支票to overdraw a cheque z __#PQ,n  
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背书支票to endorse a cheque g*9&3ov  
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请付票款||清付票款to pay a cheque||to honour a cheque 4^6Oh#p0
 
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支票退票to dishonour a cheque z;0]T=g  
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拒付支票to refuse a cheque <PO-S\N  
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拒付支票to stop payment of a cheque 3fop.%(  
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提示要求付款to present for payment ;ZrFy=Iv  
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见票即付持票人payable to bearer M?$tHA~OX  
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支付指定人payable to order =\<!kJ\yH  
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已过期||无效out of date||stale MD+eLA7  
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请给出票人R/D||refer to drawer l%xeM!}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _lk5\bu  
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文字与数字不一致words and figures differ y|D-W>0cX3  
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支票 _k W:FB  
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时间已过account closed "}UYsXg  
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时间已过effects not cleared V=H}Ecd  
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停止付款payment stopped 0 :1ldU 4  
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支票毁损cheque mutilated 9]/ju  
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汇款||寄钱to remit||to send money wZUR  
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寄票供取款||支票支付to send a cheque for payment pDx}~IB  
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寄款人a remitter }tZA7),L  
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收款人a remittee 
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国外汇票foreign Bill MRHkQE+K@8  
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国内汇票inland Bill Swz1RT  
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跟单汇票documentary bill ;EfMTI}6K  
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空头汇票accommodation bill way-Q7  
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原始汇票original bill fJC,ubP[5  
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改写||换新票据renewed bill 2WOd TM{u  
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即期汇票sight bill||bill on demand Cst>'g-yB  
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…days after date||…days after date…日后付款 \rf1#Em  
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…months after date||…months after date…月后付款 4p~:(U[q  
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见票后…日付款…days after sight||…days sight tZXtt=M w  
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见票后…月付款…months after sight||…months sight =4MiV]  
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同组票据set of bills >)pwmIn<  
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单张汇票sola of exchange||sole of exchange  "rjJ"u1  
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远期汇票usance bill||bill at usance bt&vik _  
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长期汇票long bill `g :<$3}  
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短期汇票short bill H[Pb Wy:  
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逾期汇票overdue bill $uLzC
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宽限日期days of grace \AK|~:\]  
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电汇telegraphic transfer （T.T） .D>lv_kp  
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邮汇postal order||postal note （Am.）||post office order||money order y=j[v},4  
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本票promissory note （P/N） 25~$qY_  
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押汇负责书||押汇保证书letter of hypothecation m5x>._7le  
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副保||抵押品||付属担保物collateral security <|`@K|N  
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担保书trust receipt||letter of indemnity &4%J35~  
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承兑||认付acceptance uHIWbF<0oo  
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单张承兑general acceptance  J-f0  
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有条件承兑qualified acceptance w${=dW@K  
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附条件认付conditional acceptance U`Ag| R  
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部分认付partial acceptance   U;xWW9