[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。   y4*U6+#.  
会计报表statement of account {5%5}[/x  
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往来帐目account current LJk@Vy <?  
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现在往来帐||存款额current accout 0Sle  
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销货帐account sales -BRc8 /  
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共同计算帐项joint account J8S'/y(LE<  
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未决帐项outstanding account [q/Ab
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贷方帐项credit account||creditor account .q%WuQw  
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借方帐项debit account||debtor account iz8Bf;  
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应付帐||应付未付帐account payable P%{
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应收帐||应收未收帐account receivable Sx?ua<`:d  
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新交易||新帐new account )z&/_E =  
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未决帐||老帐old account H *[_cqnv  
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现金帐cash account i%/Jp[e\W>  
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流水帐running account VH+%a<v"  
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暂记帐||未定帐suspense account MrDc$p W G  
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过期帐||延滞帐overdue account||pastdue account ;~"FLQg@  
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杂项帐户sundry account j#+!\ft5  
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详细帐单||明细表detail account 4"(<X  
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呆帐bad account O*0l+mop  
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会计项目title of account P/Q!< I  
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营业报告书||损益计算表account of budiness||business report 6f\Lf?vF  
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借贷细帐||交验帐account rendered hFH*B~*:#  
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明细帐account stated 'H \9:7  
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与…银行开立一户头to open an account with DV<` K$ET  
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与…银行建立交易to keep account with 2T V X)q<\  
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继续记帐to keep account a
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与…有交易to have an account with ~TSy<t~%-  
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作成会计帐||有往来帐项to make out an account with HN&Z2v  
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清算||清理债务to make up an account lzYnw)Pv  
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清洁帐目||与…停止交易to close ones account with YwZ Z{+n  
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结帐to close an account G-?d3n  
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清理未付款to ask an account||to demand an account B,TB3 {  
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结清差额to balance the account with {a4z2"\A  
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清算to settle an account||to liquidate an account||to square an account 89wU-Aggq  
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审查帐目||监查帐目to audit an account 5lm<%  
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检查帐目to examine an account Ee3hG2d
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转入A的帐户to charge the amount to As account EpFQ|.mQ  
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以计帐方式付款to pay on account dO4
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代理某人||为某人on ones account||on account of one k&.Jk B"  
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为自己计算||独立帐目on ones own account %"af748!+D  
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由某人收益并负风险on ones account and risk||for ones account and risk ^8@Iyh
  
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由某人负担for ones account||for account of one ;\\@q"n%<  
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按某人指示||列入某人帐户by order and for account of one ,iv|Pq$!  
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列入5月份帐目for May account N1}={yF.fQ  
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编入某中帐项下to pass to the account of||to place to the account of [g Z"a*  
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寄出清算书to send in an account||to send in render an account 6^c>,.R  
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支票薄cheque book y:vxE8$Q  
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支票陈票人cheque drawer ?
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持票人cheque holder EgDQ+( -  
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不记名支票cheque to bearer||bearer cheque @j4U^"_QB  
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记名支票||认人支票cheque to order a+9*@z2  
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到期支票antedated cheque s#S%#LM  
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未到期支票postdated cheque {" 4e+y  
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保付支票certified cheque Dr~=o%  
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未获兑现支票，退票returned cheque I Nc^L  
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横线支票crossed cheque kGUJ9Du  
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普通横线general crossing n6(.{M;  
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特别横线special crossing $) 5Bf3P0  
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空白支票blank cheque 4"vaMa  
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失效支票，过期支票stale cheque -[Qvg49jy  
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普通支票open cheque 9%IlW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XTDE53Js&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dS`Bk6Y  
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支票换现金||兑现to cash a cheque rQP"Y[  
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清理票款to clear a cheque `Vq`z]}  
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保证兑现to certify a cheque M)cGz$Q|  
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填写支票数额to fill up a cheque Vdn.)ir~P  
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支票上划线to cross a cheque Q&M'=+T  
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开发支票to make out a cheque (3*UPZv  
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签发支票，开立支票to draw a cheque||to issue a cheque YYRT.U'  
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透支支票to overdraw a cheque J -Qh/d%]  
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背书支票to endorse a cheque ?kt=z4h9(  
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请付票款||清付票款to pay a cheque||to honour a cheque ^ua12f  
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支票退票to dishonour a cheque C]`eH*z~8  
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拒付支票to refuse a cheque WfGH|u  
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拒付支票to stop payment of a cheque ZHy><=2  
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提示要求付款to present for payment qmmv7==  
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见票即付持票人payable to bearer lSc,AOXp  
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支付指定人payable to order sT<{SmBF  
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已过期||无效out of date||stale MM_py!=>7  
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请给出票人R/D||refer to drawer R^9"N?Q7;`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g)M#{"H  
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文字与数字不一致words and figures differ i$#,XFFp~  
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支票 Z90Fcp:R  
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时间已过account closed / s-d?  
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时间已过effects not cleared 0HPO"x3-O  
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停止付款payment stopped | W?[,|e  
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支票毁损cheque mutilated Z>HNe9pr  
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汇款||寄钱to remit||to send money n@o  
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寄票供取款||支票支付to send a cheque for payment 4i96UvkZ  
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寄款人a remitter Q 5T(nEA  
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收款人a remittee OM xxI6h  
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国外汇票foreign Bill j~Ff /O  
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国内汇票inland Bill 3V!W@[ }:  
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跟单汇票documentary bill `C ?a  
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空头汇票accommodation bill fVv$K&  
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原始汇票original bill M`q#,Y?3^I  
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改写||换新票据renewed bill WoJ]@Me8  
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即期汇票sight bill||bill on demand _GRv  
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…days after date||…days after date…日后付款 "F04c|oR<X  
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…months after date||…months after date…月后付款 QZ_nQ3K  
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见票后…日付款…days after sight||…days sight /o~ @VF:  
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见票后…月付款…months after sight||…months sight O7E;W| ]  
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同组票据set of bills :6qU SE  
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单张汇票sola of exchange||sole of exchange $H %+k?  
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远期汇票usance bill||bill at usance a'(lVZA;  
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长期汇票long bill 9;'>\ImI  
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短期汇票short bill p2M?pV  
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逾期汇票overdue bill C[HE4xF6  
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宽限日期days of grace BBZ)H6TzL  
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电汇telegraphic transfer （T.T） 8O}A/*1FJ  
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邮汇postal order||postal note （Am.）||post office order||money order }*{\)7g  
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本票promissory note （P/N） KD<; ?oN<O  
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押汇负责书||押汇保证书letter of hypothecation '44nk(hM69  
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副保||抵押品||付属担保物collateral security }rb ]d'|  
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担保书trust receipt||letter of indemnity WhVmycdv  
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承兑||认付acceptance ct|'I]nB.h  
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单张承兑general acceptance 1V?Sj
  
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有条件承兑qualified acceptance c`N`xU+z  
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附条件认付conditional acceptance 1rzq$,O  
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部分认付partial acceptance   'c+qBSDA