[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。   0[D5]mcv  
会计报表statement of account NpD}7t<EF  
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往来帐目account current LF%1)x  
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现在往来帐||存款额current accout ~<, \=;b/  
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销货帐account sales kVU|k-?2
  
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共同计算帐项joint account #2ZXYH}  
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未决帐项outstanding account d(wqKiGwe  
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贷方帐项credit account||creditor account )[oU|
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借方帐项debit account||debtor account 42p6l  
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应付帐||应付未付帐account payable iZMsN*9[  
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应收帐||应收未收帐account receivable V2VsJ  
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新交易||新帐new account ynOp7ZN$  
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未决帐||老帐old account u/.srK!K  
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现金帐cash account kl
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流水帐running account yQi|^X~?$  
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暂记帐||未定帐suspense account t*qA.xc6  
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过期帐||延滞帐overdue account||pastdue account DGd&x^C  
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杂项帐户sundry account l4/TJ%`MG  
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详细帐单||明细表detail account \s+MHa&  
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呆帐bad account 4X\*kF%  
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会计项目title of account ,gOQIS56  
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会计薄||帐薄account-book 0l:5hD,)F  
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营业报告书||损益计算表account of budiness||business report @[FFYVru  
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借贷细帐||交验帐account rendered YSwD#jO0  
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明细帐account stated E1C8yIF  
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与…银行开立一户头to open an account with <+b:  
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与…银行建立交易to keep account with X,N@`  
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继续记帐to keep account sy`s$Ed!  
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与…有交易to have an account with "n e'iJf_(  
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作成会计帐||有往来帐项to make out an account with kb:C>Y8!sC  
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清算||清理债务to make up an account 5QSmim  
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清洁帐目||与…停止交易to close ones account with ?c2TT Q  
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结帐to close an account z3C^L  
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清理未付款to ask an account||to demand an account U %ESuq#  
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结清差额to balance the account with q KM]wu0Et  
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清算to settle an account||to liquidate an account||to square an account )ziQ=k6d6  
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审查帐目||监查帐目to audit an account ay_D.gxz  
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检查帐目to examine an account gQuw|u  
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转入A的帐户to charge the amount to As account r?!xL\C\  
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以计帐方式付款to pay on account 6^|6V  
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代理某人||为某人on ones account||on account of one .$0Ob<.  
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为自己计算||独立帐目on ones own account z#Vp S=  
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由某人收益并负风险on ones account and risk||for ones account and risk ;8iL,^.A  
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由某人负担for ones account||for account of one m@.{zW7bO  
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按某人指示||列入某人帐户by order and for account of one n[Iu!v\/*  
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列入5月份帐目for May account P\4tK<P|  
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编入某中帐项下to pass to the account of||to place to the account of IZ0$=aB7  
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寄出清算书to send in an account||to send in render an account 0?us]lx  
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支票薄cheque book =)- Q?1q  
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支票陈票人cheque drawer X$ B]P7G7  
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持票人cheque holder zQ5jx5B":  
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不记名支票cheque to bearer||bearer cheque mvA xx`jc  
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记名支票||认人支票cheque to order )fMX!#KP  
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到期支票antedated cheque dA)4(0o8fD  
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未到期支票postdated cheque @yn^6cE  
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保付支票certified cheque }1]!#yMfq  
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未获兑现支票，退票returned cheque 'hlB;z|T  
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横线支票crossed cheque @x=BJuUuX  
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普通横线general crossing 1V**QSZ1  
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特别横线special crossing ^EUOmVN  
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空白支票blank cheque y/@;c)1b9  
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失效支票，过期支票stale cheque :^H9W^2  
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普通支票open cheque Th~3mf #  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E?Qz/*'zv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W(&Go'9e"  
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支票换现金||兑现to cash a cheque V6@*\+:3)  
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清理票款to clear a cheque Uh3wj|0  
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保证兑现to certify a cheque u8-a-k5<  
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填写支票数额to fill up a cheque %uGleY]~  
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支票上划线to cross a cheque CN\|_y  
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开发支票to make out a cheque D'7A2f  
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签发支票，开立支票to draw a cheque||to issue a cheque hH<6E  
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透支支票to overdraw a cheque TpJ g-F  
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背书支票to endorse a cheque 4t&gW  
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请付票款||清付票款to pay a cheque||to honour a cheque nGq]$h  
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支票退票to dishonour a cheque =LlLE<X"%x  
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拒付支票to refuse a cheque 7n\ThfH{  
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拒付支票to stop payment of a cheque L/Hv4={  
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提示要求付款to present for payment <(fdHQD!7>  
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见票即付持票人payable to bearer MMMqG`Px  
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支付指定人payable to order >eQbipn  
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已过期||无效out of date||stale St6aYK  
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请给出票人R/D||refer to drawer {1jpLdCbV^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ski G2n]  
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文字与数字不一致words and figures differ VKy5=2&  
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支票 0mTEim  
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时间已过account closed =ai2z2z  
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时间已过effects not cleared :s"2Da3B  
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停止付款payment stopped sm  
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支票毁损cheque mutilated G=|70pxU  
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汇款||寄钱to remit||to send money Q4?EZ_O  
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寄票供取款||支票支付to send a cheque for payment H-
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寄款人a remitter |n`PESf_  
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收款人a remittee \0?$wIH?  
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国外汇票foreign Bill b9uBdo@o  
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国内汇票inland Bill vk'rA{x  
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跟单汇票documentary bill ? %(spV  
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空头汇票accommodation bill . I ==-|  
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原始汇票original bill pOA!#Aj)  
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改写||换新票据renewed bill 9S>g6}[E#0  
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即期汇票sight bill||bill on demand P:k+ y$  
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…days after date||…days after date…日后付款 G1d(,4Xp  
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…months after date||…months after date…月后付款 H}ZQ?uK;  
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见票后…日付款…days after sight||…days sight !SxG(*u  
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见票后…月付款…months after sight||…months sight >jT p6tu,  
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同组票据set of bills sKL:p 3r  
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单张汇票sola of exchange||sole of exchange %J~WC$=Qv  
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远期汇票usance bill||bill at usance )uheV,ZnY  
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长期汇票long bill KbW9s,:p  
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短期汇票short bill zpjqEEY;  
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逾期汇票overdue bill j/!H$0PN  
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宽限日期days of grace #,NvO!j<4  
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电汇telegraphic transfer （T.T） kG0Yh2;#  
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邮汇postal order||postal note （Am.）||post office order||money order 7'lZg<z{~j  
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本票promissory note （P/N） (eWPis[  
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押汇负责书||押汇保证书letter of hypothecation Vu8,(A7D%O  
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副保||抵押品||付属担保物collateral security Wr?'$:  
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担保书trust receipt||letter of indemnity \}0-^(9zd  
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承兑||认付acceptance jNDx,7F-  
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单张承兑general acceptance V9NTs8LKc  
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有条件承兑qualified acceptance SkQswH  
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附条件认付conditional acceptance _i0kc,*C\  
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部分认付partial acceptance   R"v 3!P