[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。   _ k>j?j-  
会计报表statement of account DpTQPu9  
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往来帐目account current b\;QR?16R  
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现在往来帐||存款额current accout ~%GUc ~  
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销货帐account sales {qh`8  

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共同计算帐项joint account &Cdd  
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未决帐项outstanding account 7eu7ie6  
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贷方帐项credit account||creditor account EV~_-YC   
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借方帐项debit account||debtor account mEE/Olh W  
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应付帐||应付未付帐account payable EP{y?+E2  
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应收帐||应收未收帐account receivable ~/gqXT">  
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新交易||新帐new account <tFq6|  
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未决帐||老帐old account  3D%I=p (  
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现金帐cash account ][#]4_  
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流水帐running account M-0BQs`N  
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暂记帐||未定帐suspense account }0qgvw  

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过期帐||延滞帐overdue account||pastdue account ar>S_
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杂项帐户sundry account $40t
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详细帐单||明细表detail account X[|-F3o  
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呆帐bad account L?<V KT  
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会计项目title of account IQY\L@"  
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会计薄||帐薄account-book BTGPP@p4  
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营业报告书||损益计算表account of budiness||business report VbJGyjx  
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借贷细帐||交验帐account rendered #.#T+B+9  
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明细帐account stated #tGW|F  
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与…银行开立一户头to open an account with k G4v>  
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与…银行建立交易to keep account with i|y8n7c  
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继续记帐to keep account *Xn{{  
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与…有交易to have an account with M')f,5i&$  
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作成会计帐||有往来帐项to make out an account with cxp>4[gH  
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清算||清理债务to make up an account CcG{+-=H)  
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清洁帐目||与…停止交易to close ones account with sy0|=E*;8"  
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结帐to close an account i<m1^a#C'  
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清理未付款to ask an account||to demand an account jO&sS?  
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结清差额to balance the account with ?suxoP%  
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清算to settle an account||to liquidate an account||to square an account Po~{Mpe  
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审查帐目||监查帐目to audit an account 7_xQa$U[  
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检查帐目to examine an account qb'4x){  
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转入A的帐户to charge the amount to As account `@!4#3H  
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以计帐方式付款to pay on account !~#zH0#  
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代理某人||为某人on ones account||on account of one _ `5?/\7  
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为自己计算||独立帐目on ones own account O1]L4V1iH  
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由某人收益并负风险on ones account and risk||for ones account and risk ~
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由某人负担for ones account||for account of one K X0{dizZ  
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按某人指示||列入某人帐户by order and for account of one fib#)KE  
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列入5月份帐目for May account #7(?B{i  
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编入某中帐项下to pass to the account of||to place to the account of 0i|z$QRL~  
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寄出清算书to send in an account||to send in render an account '\g-z  
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支票薄cheque book ^ \"@r%|  
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支票陈票人cheque drawer Hs6?4cgj  
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持票人cheque holder 3aX/)v.:4  
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不记名支票cheque to bearer||bearer cheque #S4lRVt5  
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记名支票||认人支票cheque to order #];b+ T  
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到期支票antedated cheque {3LAK[C  
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未到期支票postdated cheque N e<D'-  
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保付支票certified cheque 'W_u1l/  
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未获兑现支票，退票returned cheque ]I ^b&N  
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横线支票crossed cheque ;Pw\p^wz  
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普通横线general crossing u mo<9Y  
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特别横线special crossing *,FU*zi  
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空白支票blank cheque 8\VP)<<  
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失效支票，过期支票stale cheque E' _6v  
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普通支票open cheque 0&$,?CL?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (Go1@;5I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $)#?4v<  
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支票换现金||兑现to cash a cheque S;K5JBX0#  
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清理票款to clear a cheque &dky_H  
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保证兑现to certify a cheque @%"r69\  
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填写支票数额to fill up a cheque 0dW*].Gi:  
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支票上划线to cross a cheque qM18Ji*  
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开发支票to make out a cheque A5E^1j}h@  
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签发支票，开立支票to draw a cheque||to issue a cheque u<JkP <"S  
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透支支票to overdraw a cheque kgHZaQnD  
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背书支票to endorse a cheque ~"VM_Lz]5  
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请付票款||清付票款to pay a cheque||to honour a cheque =Eb$rc)
 
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支票退票to dishonour a cheque q"i]&dMr  
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拒付支票to refuse a cheque 7Ue&y8Yf  
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拒付支票to stop payment of a cheque ZypK''&oc  
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提示要求付款to present for payment mNlbiB  
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见票即付持票人payable to bearer j;I(w [@P  
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支付指定人payable to order L}7 TM:%  
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已过期||无效out of date||stale e8M0Lz#}  
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请给出票人R/D||refer to drawer BMtk/r/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .7M.bpmqE  
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文字与数字不一致words and figures differ &Ez+4.srkh  
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支票 @yj~5Gf(j  
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时间已过account closed 5LZs_%#  
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时间已过effects not cleared U5OFw+J  
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停止付款payment stopped ~'|^|*}~Dj  
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支票毁损cheque mutilated AAqfp/D C  
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汇款||寄钱to remit||to send money pNZ3vTs6  
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寄票供取款||支票支付to send a cheque for payment _v(5vx_ {  
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寄款人a remitter !1K.HdK  
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收款人a remittee L,!\PV|  
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国外汇票foreign Bill 6,|>;,U7  
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国内汇票inland Bill ?* r  
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跟单汇票documentary bill &/:c?F?l  
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空头汇票accommodation bill sva-Sd8  
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原始汇票original bill ic3Szd^4  
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改写||换新票据renewed bill 65VTKlDD  
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即期汇票sight bill||bill on demand m:Rm(ga9  
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…days after date||…days after date…日后付款 k {vd1,HZ  
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…months after date||…months after date…月后付款 ,aq>9\pi  
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见票后…日付款…days after sight||…days sight XMykUr e|  
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见票后…月付款…months after sight||…months sight :8
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同组票据set of bills 3RI6+Cgmn  
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单张汇票sola of exchange||sole of exchange m*h O@M  
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远期汇票usance bill||bill at usance O3d Qno  
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长期汇票long bill 4PR&67|AH_  
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短期汇票short bill 0LIXkF3^1  
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逾期汇票overdue bill :uqEGnEut  
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宽限日期days of grace {K|ds($ 5  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order .vIRz-S  
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本票promissory note （P/N） Ra^c5hP:.E  
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押汇负责书||押汇保证书letter of hypothecation 1-<?EOYaE  
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副保||抵押品||付属担保物collateral security v0;dk(  
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担保书trust receipt||letter of indemnity c"Q9ob  
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承兑||认付acceptance /R( .7N  
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单张承兑general acceptance mVK^gJ3  
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有条件承兑qualified acceptance K8QEHc:  
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附条件认付conditional acceptance I=YZ!*f/`  
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部分认付partial acceptance   :D !/.0