[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。   pc:K5 -Os  
会计报表statement of account : }UWy?F  
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往来帐目account current |K aXek  
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现在往来帐||存款额current accout ;# {XNq<1  
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销货帐account sales A9p$5jt7  
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共同计算帐项joint account JEU?@J71O  
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未决帐项outstanding account Itj|0PGd  
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贷方帐项credit account||creditor account Uc<B)7{'  
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借方帐项debit account||debtor account |1-0x%@[;  
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应付帐||应付未付帐account payable fHlmy[V+M  
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应收帐||应收未收帐account receivable lv&<kYWY  
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新交易||新帐new account \hv*`ukF  
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未决帐||老帐old account
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现金帐cash account !_l W#fe R  
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流水帐running account /_26D0}UuF  
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暂记帐||未定帐suspense account \W??`?Idh  
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过期帐||延滞帐overdue account||pastdue account }"Hf/{E$_"  
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杂项帐户sundry account ,F6i5128{  
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详细帐单||明细表detail account H5^'J`0\  
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呆帐bad account sW3-JA]  
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会计项目title of account |a3)U%rUEQ  
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会计薄||帐薄account-book FUvZMA$  
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营业报告书||损益计算表account of budiness||business report +>44'M^Z|(  
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借贷细帐||交验帐account rendered
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明细帐account stated D(@#Gd\Z@  
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与…银行开立一户头to open an account with {S'xZ._=  
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与…银行建立交易to keep account with Ex& f}/F  
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继续记帐to keep account m%qah>11  
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与…有交易to have an account with r2M._}bF  
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作成会计帐||有往来帐项to make out an account with (SkI9[1\@3  
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清算||清理债务to make up an account rgRh ySud  
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清洁帐目||与…停止交易to close ones account with M9fAv  
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结帐to close an account s~Ni\SF  
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清理未付款to ask an account||to demand an account ]$EKowi  
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结清差额to balance the account with .o]vj Nrd/  
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清算to settle an account||to liquidate an account||to square an account ME>OTs  
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审查帐目||监查帐目to audit an account E@}t1!E<  
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检查帐目to examine an account JrQd7
 
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转入A的帐户to charge the amount to As account `9(T
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以计帐方式付款to pay on account OHdCt  
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代理某人||为某人on ones account||on account of one V44IA[  
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为自己计算||独立帐目on ones own account )V*Z|,#no  
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由某人收益并负风险on ones account and risk||for ones account and risk C&^"]-t  
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由某人负担for ones account||for account of one ?\L@Pr|=Dr  
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按某人指示||列入某人帐户by order and for account of one y Rr,+>W  
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列入5月份帐目for May account X-|Lg.s  
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编入某中帐项下to pass to the account of||to place to the account of Cu3^de@h  
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寄出清算书to send in an account||to send in render an account nsQx\Tnhx  
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支票薄cheque book LE%3.. !  
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支票陈票人cheque drawer k\8]fh)J\7  
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持票人cheque holder h W\q  
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不记名支票cheque to bearer||bearer cheque ^"WrE(3  
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记名支票||认人支票cheque to order {gT2G*Ed^Z  
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到期支票antedated cheque OBp
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未到期支票postdated cheque qOAK`{b  
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保付支票certified cheque < 3i2(k  
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未获兑现支票，退票returned cheque P/uk]5H^  
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横线支票crossed cheque Q'
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普通横线general crossing Plpt7Pa_  
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特别横线special crossing g*]Gc%  
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空白支票blank cheque [AgS@^"sf5  
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失效支票，过期支票stale cheque :rr;9nMR[  
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普通支票open cheque o9&&u1`M/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UOh%"h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #{97<sU\  
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支票换现金||兑现to cash a cheque k4WUfL d  
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清理票款to clear a cheque 9a4Xf%!F>z  
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保证兑现to certify a cheque )8ub1,C  
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填写支票数额to fill up a cheque aB@D-Y"HO  
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支票上划线to cross a cheque |"7F`M96I  
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开发支票to make out a cheque i{1SUx+Re  
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签发支票，开立支票to draw a cheque||to issue a cheque  Z1
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透支支票to overdraw a cheque vR;?~^{*s  
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背书支票to endorse a cheque Sxn#  
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请付票款||清付票款to pay a cheque||to honour a cheque -)='htiU  
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支票退票to dishonour a cheque 6.uyY@Yx  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque y,D@[*~Xb  
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提示要求付款to present for payment Q~p)@[q  
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见票即付持票人payable to bearer H8$l }pOz  
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支付指定人payable to order J(0E'o{ug  
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已过期||无效out of date||stale !06 !`LT  
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请给出票人R/D||refer to drawer Z}b25)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .el&\Jt  
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文字与数字不一致words and figures differ QsXy(w#F  
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支票 [WfigqY`b*  
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时间已过account closed sxP1.= W  
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更改处应加盖印章alterations require initials g -4m
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时间已过effects not cleared 6bE~m<B\`  
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停止付款payment stopped b+4x2{  
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支票毁损cheque mutilated pHftz-RS!  
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汇款||寄钱to remit||to send money "sD[P3  
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寄票供取款||支票支付to send a cheque for payment fPpFAO  
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寄款人a remitter Vm"{m/K0  
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收款人a remittee LQo>wl  
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国外汇票foreign Bill Vlf=gP  
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国内汇票inland Bill 9aacW  
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跟单汇票documentary bill Vz\?a8qQ<  
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空头汇票accommodation bill QcN$TxU>  
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原始汇票original bill Ij_h #f   
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改写||换新票据renewed bill +  2j]  
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即期汇票sight bill||bill on demand D:I6nSoC  
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…days after date||…days after date…日后付款 7.!`c-8 u  
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…months after date||…months after date…月后付款 FJC}xEMcN  
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见票后…日付款…days after sight||…days sight yu98d1  
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见票后…月付款…months after sight||…months sight XT<{J8 0z  
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同组票据set of bills G8hq;W4@]/  
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单张汇票sola of exchange||sole of exchange a]%>7yr4  
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远期汇票usance bill||bill at usance YgCSzW&(  
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长期汇票long bill KU5|~1t 4  
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短期汇票short bill Tu9[byfrI  
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逾期汇票overdue bill -'F? |  
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宽限日期days of grace Qf<@ :T*  
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电汇telegraphic transfer （T.T） ye^l~  
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邮汇postal order||postal note （Am.）||post office order||money order #nS[]UbwZ  
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本票promissory note （P/N） szG0?e  
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押汇负责书||押汇保证书letter of hypothecation ;xMieqz  
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副保||抵押品||付属担保物collateral security $Afw]F$  
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担保书trust receipt||letter of indemnity LnY`f -H  
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承兑||认付acceptance Y#[>j4<T  
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单张承兑general acceptance M(+ ;AS?;  
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有条件承兑qualified acceptance YR$)yl  
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附条件认付conditional acceptance Q*h%'oc`  
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部分认付partial acceptance   -jJw wOm