[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。   Qqlup  
会计报表statement of account H8"@iE,  
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往来帐目account current w
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现在往来帐||存款额current accout T*KMksjxm`  
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销货帐account sales H#ncM~y*  
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共同计算帐项joint account )wNP( @$L  
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未决帐项outstanding account 8Ac:_Zg  
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贷方帐项credit account||creditor account |6<p(i7  
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借方帐项debit account||debtor account 8-O)Xx}cU  
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应付帐||应付未付帐account payable ow]053:i  
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应收帐||应收未收帐account receivable ~sXcnxLz  
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新交易||新帐new account v;ZA4c  
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未决帐||老帐old account ~Rr~1I&mR,  
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现金帐cash account % oo2/aF  
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流水帐running account .Fp4: e  
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暂记帐||未定帐suspense account )<tI!I][j  
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过期帐||延滞帐overdue account||pastdue account #}y2 )g  
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杂项帐户sundry account 5f 5f0|ok  
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详细帐单||明细表detail account ?snp8W-WB  
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呆帐bad account TJR:vr  
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会计项目title of account aq@ 8"b(.  
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会计薄||帐薄account-book )`O~f_pIC  
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营业报告书||损益计算表account of budiness||business report z)r=+ -  
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借贷细帐||交验帐account rendered 4p,EBn9(  
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明细帐account stated i\r Du^VQ  
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与…银行开立一户头to open an account with (Hb:?(  
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与…银行建立交易to keep account with [`"ZjkR_J  
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继续记帐to keep account |8l<$J  
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与…有交易to have an account with E%,^Yvh/  
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作成会计帐||有往来帐项to make out an account with 7`zHX&-W  
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清算||清理债务to make up an account {byBcG  
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清洁帐目||与…停止交易to close ones account with U4C 9<h&  
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结帐to close an account #FCnA  
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清理未付款to ask an account||to demand an account yW1)vD7  
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结清差额to balance the account with ORHp$Un~)  
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清算to settle an account||to liquidate an account||to square an account >~[c|ffyo/  
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审查帐目||监查帐目to audit an account %et }A93  
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检查帐目to examine an account !;Yg/'vD-  
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转入A的帐户to charge the amount to As account ;c-(ObSm  
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以计帐方式付款to pay on account X0bN3N  
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代理某人||为某人on ones account||on account of one v j'wm}/  
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为自己计算||独立帐目on ones own account "pi=$/RD9  
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由某人收益并负风险on ones account and risk||for ones account and risk :)wy.r;N  
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由某人负担for ones account||for account of one jaTh^L  
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按某人指示||列入某人帐户by order and for account of one dA@]!  
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列入5月份帐目for May account ?*[N_'2W+  
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编入某中帐项下to pass to the account of||to place to the account of XX7{-Yy  
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寄出清算书to send in an account||to send in render an account BWeA@v  
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支票薄cheque book M>wYD\oeg  
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支票陈票人cheque drawer 7L`A{L  
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持票人cheque holder ^ZvWR%  
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不记名支票cheque to bearer||bearer cheque 9v;Vv0k_  
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记名支票||认人支票cheque to order ?x$
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到期支票antedated cheque X\]L=>]C  
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未到期支票postdated cheque lmFA&s"m  
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保付支票certified cheque ( tn< VK.  
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未获兑现支票，退票returned cheque oX|?:MS:  
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横线支票crossed cheque 5#uO'<2$  
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普通横线general crossing 76MsrOv55  
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特别横线special crossing YX;nMyD?~  
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空白支票blank cheque >l2w
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失效支票，过期支票stale cheque NhDA7z`b'J  
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普通支票open cheque ak2dn]]D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Xu%d,T$G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z:^3Fm->+  
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支票换现金||兑现to cash a cheque u_Zm1*'?B  
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清理票款to clear a cheque {Y"8~  
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保证兑现to certify a cheque }{=8&gA0  
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填写支票数额to fill up a cheque oVEAlBm^v  
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支票上划线to cross a cheque 19w_tSg  
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开发支票to make out a cheque i :EO(`  
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签发支票，开立支票to draw a cheque||to issue a cheque .xo_}Vw  
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透支支票to overdraw a cheque h-,?a_  
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背书支票to endorse a cheque R@OSqEnr  
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请付票款||清付票款to pay a cheque||to honour a cheque p&QmIX]BZ  
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支票退票to dishonour a cheque v10mDr  
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拒付支票to refuse a cheque +R9%~Z.=  
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拒付支票to stop payment of a cheque i<J^:7  
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提示要求付款to present for payment R/Tj^lM  
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见票即付持票人payable to bearer 87+.pM|t%  
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支付指定人payable to order prqyoCfq  
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已过期||无效out of date||stale G2=F8kL  
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请给出票人R/D||refer to drawer ,n^TN{#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E1^aAlVSD  
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文字与数字不一致words and figures differ -hQ96S8  
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支票 ,:c:6Y^  
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时间已过account closed 9)#gtDM%J  
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时间已过effects not cleared N5[_a/  
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停止付款payment stopped E6,`Ld;c[  
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支票毁损cheque mutilated $
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汇款||寄钱to remit||to send money #N<s^KYG-  
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寄票供取款||支票支付to send a cheque for payment *5ka.=Qs  
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寄款人a remitter 8Uj68Jl?  
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收款人a remittee [V!^\g\6  
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国外汇票foreign Bill m]+X}|  
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国内汇票inland Bill 34&u]4=L)  
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跟单汇票documentary bill ?^e*UJNM  
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空头汇票accommodation bill -ucz+{  
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原始汇票original bill ~FK+bF?%  
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改写||换新票据renewed bill $G^H7|PzdC  
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即期汇票sight bill||bill on demand H
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…days after date||…days after date…日后付款 ;n:H6cp  
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…months after date||…months after date…月后付款 r`mzsO-'  
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见票后…日付款…days after sight||…days sight .PA?N{z  
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见票后…月付款…months after sight||…months sight X~<>K/}u5  
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同组票据set of bills [\w>{  
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单张汇票sola of exchange||sole of exchange 4^jZv$l5  
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远期汇票usance bill||bill at usance 37<GG)  
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长期汇票long bill M#22Zfxq   
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短期汇票short bill f|HgLFx  
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逾期汇票overdue bill ::Ve,-0  
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宽限日期days of grace {3yws4  
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电汇telegraphic transfer （T.T） &opH\wa  
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邮汇postal order||postal note （Am.）||post office order||money order rt4|GVa  
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本票promissory note （P/N） ?\ i,JJO  
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押汇负责书||押汇保证书letter of hypothecation 9R<J$e  
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副保||抵押品||付属担保物collateral security +r34\mAO  
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担保书trust receipt||letter of indemnity EC&1 9  
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承兑||认付acceptance Wn)A/Z ^r  
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单张承兑general acceptance Ymh2qGcj]8  
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有条件承兑qualified acceptance S o0,)  
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附条件认付conditional acceptance GVPEene  
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部分认付partial acceptance   hB1iSm