[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。   8!!iwmH{  
会计报表statement of account 5IsRIz[`TK  
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往来帐目account current V.f'C w  

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现在往来帐||存款额current accout >@T(^=Q  
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销货帐account sales gEBwn
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共同计算帐项joint account =q4QBAW  
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未决帐项outstanding account RwR.*?#  
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贷方帐项credit account||creditor account :M %s:,]R  
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借方帐项debit account||debtor account R8uiLZd  
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应付帐||应付未付帐account payable 5nhc|E)C  
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应收帐||应收未收帐account receivable }: W6Bo-|  
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新交易||新帐new account 7r_Y.  
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未决帐||老帐old account W9$mgs=S`E  

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现金帐cash account N8Mq0Ck{$  
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流水帐running account "I|[
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暂记帐||未定帐suspense account Tn# >"Ag  
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过期帐||延滞帐overdue account||pastdue account *d,u)l :S  
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杂项帐户sundry account @nJ#kd[  
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详细帐单||明细表detail account JvHGu&Nr!  
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呆帐bad account +^c;4-X 0  
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会计项目title of account <%(nF+rQA"  
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会计薄||帐薄account-book 3 *o l  
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营业报告书||损益计算表account of budiness||business report %2<G3]6^U  
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借贷细帐||交验帐account rendered T(<C8  
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明细帐account stated c}II
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与…银行开立一户头to open an account with F6gboo)SD  
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与…银行建立交易to keep account with g/b_\__A  
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继续记帐to keep account Y~T;{&wi  
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与…有交易to have an account with !"2nL%PW~  
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作成会计帐||有往来帐项to make out an account with P1b5=/}:V  
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清算||清理债务to make up an account \4q% n  
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清洁帐目||与…停止交易to close ones account with ~3Y)o|D3  
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结帐to close an account k&4@$;Ap  
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清理未付款to ask an account||to demand an account k=2]@K$%  
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结清差额to balance the account with klduJT >  
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清算to settle an account||to liquidate an account||to square an account 9WsPBzi"T  
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审查帐目||监查帐目to audit an account ;aKdRhDo  
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检查帐目to examine an account $Scb8<  
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转入A的帐户to charge the amount to As account zXQo pQ1  
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以计帐方式付款to pay on account sZ #Ck"n  
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代理某人||为某人on ones account||on account of one hc}dS$=C  
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为自己计算||独立帐目on ones own account |[n- H;0  
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由某人收益并负风险on ones account and risk||for ones account and risk v]|^.x:  
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由某人负担for ones account||for account of one )NJD+yQ%  
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按某人指示||列入某人帐户by order and for account of one |LA./%U  
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列入5月份帐目for May account az@{O4
  
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编入某中帐项下to pass to the account of||to place to the account of mMm_=cfv  
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寄出清算书to send in an account||to send in render an account h')@NnFP1  
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支票薄cheque book :U!knb"/>  
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支票陈票人cheque drawer W(ITs}O  
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持票人cheque holder 1P(rgn:8e  
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不记名支票cheque to bearer||bearer cheque T X.YTU  
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记名支票||认人支票cheque to order B9pro%R1Bo  
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到期支票antedated cheque (&R/ns~  
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未到期支票postdated cheque :xISS  
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保付支票certified cheque x!GHUz*:uz  
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未获兑现支票，退票returned cheque "&*O7cs$pA  
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横线支票crossed cheque _<pSCR0  
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普通横线general crossing 8&?Kg>M  
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特别横线special crossing 6lw)L  
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空白支票blank cheque tE3#Uq  
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失效支票，过期支票stale cheque xl [3*K   
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普通支票open cheque A;ip V :)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Sy|fX_i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q6DuLFatc*  
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支票换现金||兑现to cash a cheque (;DnL|"'8  
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清理票款to clear a cheque IoO tn  
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保证兑现to certify a cheque Ls
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填写支票数额to fill up a cheque )CgKZ"  
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支票上划线to cross a cheque ;75m 9yGo  
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开发支票to make out a cheque XC44]o4jx  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque WX.6|  
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背书支票to endorse a cheque w:[1,rRvT  
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请付票款||清付票款to pay a cheque||to honour a cheque )?_x$GKY  
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支票退票to dishonour a cheque ;MSdTHN"  
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拒付支票to refuse a cheque 2=R}u-@6p  
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拒付支票to stop payment of a cheque S"-q*!AhK  
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提示要求付款to present for payment ]IF QD  
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见票即付持票人payable to bearer |4 E5x9J  
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支付指定人payable to order b\{34z ,  
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已过期||无效out of date||stale f{i~hVF  
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请给出票人R/D||refer to drawer , ZisJksk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MC'2;,  
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文字与数字不一致words and figures differ $Gy &  
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支票 p1BMQ?=($  
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时间已过account closed 5YV3pFz$)  
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更改处应加盖印章alterations require initials _N @h  
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时间已过effects not cleared qH=<8Iu  
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停止付款payment stopped swTur  
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支票毁损cheque mutilated qlU"v)Mx  
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汇款||寄钱to remit||to send money e[ ($rsx  
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寄票供取款||支票支付to send a cheque for payment =jWjUkm2  
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寄款人a remitter #*tWhXU  
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收款人a remittee S2\|bs7;J,  
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国外汇票foreign Bill 9`FPV`/  
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国内汇票inland Bill Ls2g#+  
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跟单汇票documentary bill @x[Arx^?}  
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空头汇票accommodation bill B(ZK\]  
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原始汇票original bill g&?RQ  
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改写||换新票据renewed bill \sc's7  
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即期汇票sight bill||bill on demand /DE`>eJY  
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…days after date||…days after date…日后付款 PCX X[N  
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…months after date||…months after date…月后付款 Xo/0lT  
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见票后…日付款…days after sight||…days sight hMQh?sF/  
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见票后…月付款…months after sight||…months sight Xd@_:ds  
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同组票据set of bills "3e1 7dsY  
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单张汇票sola of exchange||sole of exchange P+ (q38f[  
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远期汇票usance bill||bill at usance 5K[MKfT  
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长期汇票long bill WP ~]pduT  
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短期汇票short bill bX'.hHR  
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逾期汇票overdue bill Q/y"W,H#  
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宽限日期days of grace U#' 
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电汇telegraphic transfer （T.T） Rw]lW;EN<  
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邮汇postal order||postal note （Am.）||post office order||money order &eY&6I  
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本票promissory note （P/N） ;^9 y#muk  
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押汇负责书||押汇保证书letter of hypothecation `2PvE4]%p  
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副保||抵押品||付属担保物collateral security L1u(\zw  
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担保书trust receipt||letter of indemnity la{Iqm{i  
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承兑||认付acceptance U2HAIV8  
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单张承兑general acceptance &)GlLpaT  
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有条件承兑qualified acceptance O#3PUuE%d  
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附条件认付conditional acceptance HsRQiai*  
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部分认付partial acceptance   k\ A[p\