[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。   3+;}2x0-F  
会计报表statement of account T3o}%wGW  
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往来帐目account current yFT)R hN  
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现在往来帐||存款额current accout P+sxlf:0  
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销货帐account sales i6zfr|`@  
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共同计算帐项joint account Yw=Ve 0  
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未决帐项outstanding account <JKRdIx&1  
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贷方帐项credit account||creditor account  E8WOXoP(  
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借方帐项debit account||debtor account I_J;/!l=  
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应付帐||应付未付帐account payable FW:x XK  
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应收帐||应收未收帐account receivable }\`MXh's
 
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新交易||新帐new account ,V!s w5_5m  
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未决帐||老帐old account a&~d,vC  
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现金帐cash account 5YaTE<G  
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流水帐running account }s=D,_}m  
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暂记帐||未定帐suspense account y]aV7 `]  
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过期帐||延滞帐overdue account||pastdue account YYHtd,0\+  
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杂项帐户sundry account V*rAZ0  
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详细帐单||明细表detail account jXkz,]Iy  
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呆帐bad account W"+*%x   
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会计项目title of account @6 uB78U4O  
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会计薄||帐薄account-book v{ Md4p  
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营业报告书||损益计算表account of budiness||business report #L5H-6nz  
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借贷细帐||交验帐account rendered NrT!&>M  
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明细帐account stated Tt#4dm-  
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与…银行开立一户头to open an account with WG>Nm89  
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与…银行建立交易to keep account with >Lj0B%^EvM  
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继续记帐to keep account yXP+$oox9  
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与…有交易to have an account with ci*r em  
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作成会计帐||有往来帐项to make out an account with hB/4.K]8  
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清算||清理债务to make up an account 4.Luy  
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清洁帐目||与…停止交易to close ones account with $Y'}wB{pc  
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结帐to close an account &h^E_]P  
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清理未付款to ask an account||to demand an account w]<V~
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结清差额to balance the account with ws}cMX]*  
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清算to settle an account||to liquidate an account||to square an account 24{Tl q3  
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审查帐目||监查帐目to audit an account K|^PHe  
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检查帐目to examine an account 287g 5  
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转入A的帐户to charge the amount to As account AS1#_fC  
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以计帐方式付款to pay on account K Eda6zZH  
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代理某人||为某人on ones account||on account of one ov3 FKMG?  
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为自己计算||独立帐目on ones own account 7{z\^R^O  
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由某人收益并负风险on ones account and risk||for ones account and risk ?T1vc  
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由某人负担for ones account||for account of one *VX"_C0Jy=  
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按某人指示||列入某人帐户by order and for account of one #zf,%IYF  
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列入5月份帐目for May account &xWej2a!  
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编入某中帐项下to pass to the account of||to place to the account of W5*Kq^6P d  
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寄出清算书to send in an account||to send in render an account \:BixBU7  
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支票薄cheque book Zxw cqN  
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支票陈票人cheque drawer "Cz0r"N  
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持票人cheque holder EJW}&e/  
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不记名支票cheque to bearer||bearer cheque GYt|[GC  
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记名支票||认人支票cheque to order 4KX\'K  
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到期支票antedated cheque ffQm"s:P  
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未到期支票postdated cheque O)!S[5YI  
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保付支票certified cheque hb<cyn Y  
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未获兑现支票，退票returned cheque ] T<#bNK\1  
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横线支票crossed cheque z22:O"UHa  
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普通横线general crossing t,u;"%go  
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特别横线special crossing ^ib =fLu  
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空白支票blank cheque 3lTnfc&  
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失效支票，过期支票stale cheque i<(~J4}b  
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普通支票open cheque N@Q_5t0bk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T! I3.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TPs ]n7]:  
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支票换现金||兑现to cash a cheque cTq;<9Iew  
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清理票款to clear a cheque ;E
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保证兑现to certify a cheque CvR-lKV<  
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填写支票数额to fill up a cheque t .}];IJP  
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支票上划线to cross a cheque G8 q<)  
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开发支票to make out a cheque . :>e"D  
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签发支票，开立支票to draw a cheque||to issue a cheque 1+ Uem  
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透支支票to overdraw a cheque 6`vW4]zu  
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背书支票to endorse a cheque ?;H}5>^8P  
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请付票款||清付票款to pay a cheque||to honour a cheque oH!O{pQK}  
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支票退票to dishonour a cheque H9PnJr8 \  
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拒付支票to refuse a cheque %q~q,=H$]  
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拒付支票to stop payment of a cheque oP9 y@U  
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提示要求付款to present for payment $B_%MfI  
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见票即付持票人payable to bearer 
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支付指定人payable to order 'j<u0'K@  
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已过期||无效out of date||stale GCq4{_B\Q  
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请给出票人R/D||refer to drawer Vub6wb<G[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kj[boxN  
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文字与数字不一致words and figures differ #` gu<xlW  
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支票 |xcC'1WU  
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时间已过account closed
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更改处应加盖印章alterations require initials T+@i;M   
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时间已过effects not cleared qe{;EH*  
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停止付款payment stopped GHd1?$  
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支票毁损cheque mutilated BLt58LYGX  
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汇款||寄钱to remit||to send money 7uL .=th'  
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寄票供取款||支票支付to send a cheque for payment 6[k<&;  
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寄款人a remitter /\-}-"dm  
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收款人a remittee XdCP!iq*8  
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国外汇票foreign Bill AF"
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国内汇票inland Bill xRacgny:I  
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跟单汇票documentary bill }W}(k2r  
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空头汇票accommodation bill 8bdO-LJ9  
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原始汇票original bill ;UTM9.o[  
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改写||换新票据renewed bill JH]S'5X8K  
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即期汇票sight bill||bill on demand E8
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…days after date||…days after date…日后付款 4RVqfD  
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…months after date||…months after date…月后付款 UU>+b:  
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见票后…日付款…days after sight||…days sight v
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见票后…月付款…months after sight||…months sight h
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同组票据set of bills R`<2DC>h9  
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单张汇票sola of exchange||sole of exchange Rmmu#-{Y  
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远期汇票usance bill||bill at usance j8Z;}P s  
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长期汇票long bill 1Mp-)-e  
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短期汇票short bill i,ZEUdd*_  
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逾期汇票overdue bill j36YIz$a  
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宽限日期days of grace =>5Lp  
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电汇telegraphic transfer （T.T） }~zDcj_  
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邮汇postal order||postal note （Am.）||post office order||money order }_KzF~  
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本票promissory note （P/N） mM&P&mz/D  
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押汇负责书||押汇保证书letter of hypothecation ^ 34Ng  
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副保||抵押品||付属担保物collateral security }nPt[77U_7  
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担保书trust receipt||letter of indemnity Vv+nq_  
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承兑||认付acceptance &T,,fz$  
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单张承兑general acceptance udUc& pX  
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有条件承兑qualified acceptance c\o_U9=n  
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附条件认付conditional acceptance j}.gK6Yq*  
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部分认付partial acceptance   E8kD#tL