[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。   V!W1fb7V  
会计报表statement of account h mds(lv7  
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往来帐目account current 5=Suj*s{D#  
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现在往来帐||存款额current accout %EWq2'/5  
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销货帐account sales b[yE~EQxr  
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共同计算帐项joint account McP~}"!^  
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未决帐项outstanding account
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贷方帐项credit account||creditor account O)1E$#~  
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借方帐项debit account||debtor account iE =P'"I  
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应付帐||应付未付帐account payable ikIzhUWE  
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应收帐||应收未收帐account receivable Mi?}S6bp  
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新交易||新帐new account
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未决帐||老帐old account lLMPw}r<  
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现金帐cash account sUbFRq  
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流水帐running account ;cLUnsB\  
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暂记帐||未定帐suspense account ?+\E3}:  
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过期帐||延滞帐overdue account||pastdue account Pr/]0<s  
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杂项帐户sundry account ESv:1o`?n  
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详细帐单||明细表detail account ,E9d
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呆帐bad account !.-.#<<_a  
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会计项目title of account /< QSe  

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会计薄||帐薄account-book ?wCs&tM  
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营业报告书||损益计算表account of budiness||business report C{&)(#*L  
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借贷细帐||交验帐account rendered [b;Uz|o  
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明细帐account stated Z Xb}R^O-  
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与…银行开立一户头to open an account with ^*>n4U  
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与…银行建立交易to keep account with #HG&[Ywi  
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继续记帐to keep account r0Z+RB^I  
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与…有交易to have an account with SUu >6'LN  
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作成会计帐||有往来帐项to make out an account with 0x71%=4H^x  
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清算||清理债务to make up an account v.b5iv5  
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清洁帐目||与…停止交易to close ones account with f3t.T=S  
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结帐to close an account Snx<]|
 
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清理未付款to ask an account||to demand an account nsl*Dm"*F  
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结清差额to balance the account with x~Agm_Tu+'  
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清算to settle an account||to liquidate an account||to square an account A$<>JVv  
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审查帐目||监查帐目to audit an account 8Z!*[c>K-?  
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检查帐目to examine an account 9`INC~h  
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转入A的帐户to charge the amount to As account B52H(sm  
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以计帐方式付款to pay on account (Y)!"_|  
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代理某人||为某人on ones account||on account of one f@x_#ov  
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为自己计算||独立帐目on ones own account K plM['uF  
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由某人收益并负风险on ones account and risk||for ones account and risk /yp/9r@T0  
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由某人负担for ones account||for account of one u>m'FECXj  
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按某人指示||列入某人帐户by order and for account of one ;.AV;C"  
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列入5月份帐目for May account MISE C[/  

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编入某中帐项下to pass to the account of||to place to the account of ^X^,>Z|  
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寄出清算书to send in an account||to send in render an account 'xk1o,;  
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支票薄cheque book %:%MUdl6  
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支票陈票人cheque drawer ^1Yo-T(R  
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持票人cheque holder .X^43 q  
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不记名支票cheque to bearer||bearer cheque Q<C@KBiVE  
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记名支票||认人支票cheque to order juXC?2c  
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到期支票antedated cheque j $KM9  
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未到期支票postdated cheque ;}f6Y['z  
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保付支票certified cheque K/~Y!?:Jr  
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未获兑现支票，退票returned cheque 1BTgGF  
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横线支票crossed cheque r
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普通横线general crossing g:;Ya?5N  
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特别横线special crossing p FXd4*  
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空白支票blank cheque t;oT {Hge  
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失效支票，过期支票stale cheque -aC!0O y`  
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普通支票open cheque S$Qr@5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |+>%o.M&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 *;>V2!N=U  
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支票换现金||兑现to cash a cheque X
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清理票款to clear a cheque ?3.(Vqwog  
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保证兑现to certify a cheque L3-<Kop  
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填写支票数额to fill up a cheque K7)j  
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支票上划线to cross a cheque 9_g>BI;"8  
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开发支票to make out a cheque d=Rk\F'^J  
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签发支票，开立支票to draw a cheque||to issue a cheque 'LtgA|c=  
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透支支票to overdraw a cheque xfbK eS8  
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背书支票to endorse a cheque E.5 *Jr=J  
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请付票款||清付票款to pay a cheque||to honour a cheque '91u q  
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支票退票to dishonour a cheque te!]9rR  
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拒付支票to refuse a cheque GlV-}5W  
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拒付支票to stop payment of a cheque ?%8})^Dd>4  
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提示要求付款to present for payment eNl

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见票即付持票人payable to bearer LB64W ;#h  
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支付指定人payable to order jl 30\M7  
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已过期||无效out of date||stale 8KGv?^M 6W  
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请给出票人R/D||refer to drawer E&T'U2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [M8qU$&?]  
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文字与数字不一致words and figures differ \
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支票 9B?t3:  
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时间已过account closed 1X!f!0=g+  
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时间已过effects not cleared z
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停止付款payment stopped lj SR?:\  
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支票毁损cheque mutilated s2' :&5(  
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汇款||寄钱to remit||to send money {;(g[H=q;  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter 'N5r2JL[w  
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收款人a remittee ~JmxW;|_x)  
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国外汇票foreign Bill ~\s &]L  
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国内汇票inland Bill N+@@EOmH  
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跟单汇票documentary bill xg1r 3  
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空头汇票accommodation bill q\pc2Lh?^  
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原始汇票original bill C
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改写||换新票据renewed bill =ir;
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即期汇票sight bill||bill on demand 8o5^H>  
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…days after date||…days after date…日后付款 K<9MK >T  
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…months after date||…months after date…月后付款 jQlK-U=oi  
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见票后…日付款…days after sight||…days sight 6Kc7@oO~  
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见票后…月付款…months after sight||…months sight WC&Ltw8  
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同组票据set of bills 4Lq]yUj  
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单张汇票sola of exchange||sole of exchange ~PvzUT-^  
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远期汇票usance bill||bill at usance .F|WQ7Mu  
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长期汇票long bill 7ZnQ] ?  
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短期汇票short bill wZb@VG}%  
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逾期汇票overdue bill *9&YkVw~  
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宽限日期days of grace ~PAn _]Z  
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电汇telegraphic transfer （T.T） /L Tyiiz6  
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邮汇postal order||postal note （Am.）||post office order||money order FvP1;E  
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本票promissory note （P/N） V>SA3  
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押汇负责书||押汇保证书letter of hypothecation ,:,|A/U  
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副保||抵押品||付属担保物collateral security u] b6>  
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担保书trust receipt||letter of indemnity jd*H$BU^  
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承兑||认付acceptance j>23QPG`6U  
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单张承兑general acceptance mt'#j"mU  
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有条件承兑qualified acceptance -:q7"s-}b  
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附条件认付conditional acceptance oJy/PR3  
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部分认付partial acceptance   ]& >)=b!,