[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。   "!~o  
会计报表statement of account 0^lWy+  
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往来帐目account current .E<nQWz8  
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现在往来帐||存款额current accout z aqX};b  
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销货帐account sales `Mnu<)v  
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共同计算帐项joint account aQCu3T  
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未决帐项outstanding account vADiW~^Q^  
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贷方帐项credit account||creditor account ~HZdIPcC  
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借方帐项debit account||debtor account fw%`[(hK  
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应付帐||应付未付帐account payable ZJ Yn[\]  
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应收帐||应收未收帐account receivable Zh"m;l/]  
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新交易||新帐new account (_T{Z>C/J  
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未决帐||老帐old account '7Gv_G_  
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现金帐cash account ,>GHR{7>(  
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流水帐running account "mlQ z4D)5  
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暂记帐||未定帐suspense account 2jsbg{QS#_  
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过期帐||延滞帐overdue account||pastdue account ,YYEn^:>  
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杂项帐户sundry account bc)>h!'Y  
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详细帐单||明细表detail account ex3Qbr  
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呆帐bad account !"<[&  
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会计项目title of account
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会计薄||帐薄account-book 3EoCEPb#  
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营业报告书||损益计算表account of budiness||business report 7_0p& 3  
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借贷细帐||交验帐account rendered Gp"GTP T{  
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明细帐account stated %@$UIO,(  
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与…银行开立一户头to open an account with lu8G$EQI  
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与…银行建立交易to keep account with IwYeKN6s  
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继续记帐to keep account c-LzluWi  
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与…有交易to have an account with UaT%tv>}8#  
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作成会计帐||有往来帐项to make out an account with "c^!LV  
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清算||清理债务to make up an account MP]<m7669*  
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清洁帐目||与…停止交易to close ones account with 9A.RD`fg  
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结帐to close an account ^r}c&@  
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清理未付款to ask an account||to demand an account 1 ZdB6U0  
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结清差额to balance the account with D9rQ%|}S  
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清算to settle an account||to liquidate an account||to square an account K_Y-N!h  
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审查帐目||监查帐目to audit an account 4pmeu:26  
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检查帐目to examine an account _3IT3mb2n  
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转入A的帐户to charge the amount to As account Y,]Lk<Hm3  
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以计帐方式付款to pay on account 0TN28:hcD  
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代理某人||为某人on ones account||on account of one d_[H|H9i6  
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为自己计算||独立帐目on ones own account )k<cd.MX  
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由某人收益并负风险on ones account and risk||for ones account and risk HcRw9,I'  
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由某人负担for ones account||for account of one ammi4k/  
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按某人指示||列入某人帐户by order and for account of one 74e=zW?  
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列入5月份帐目for May account -"-.Z&#  
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编入某中帐项下to pass to the account of||to place to the account of 7cc^
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寄出清算书to send in an account||to send in render an account lHiWzt u  
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支票薄cheque book QQ?t^ptv  
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支票陈票人cheque drawer b'wy{~l@  
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持票人cheque holder z ]f(lwo{  
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不记名支票cheque to bearer||bearer cheque NuOA'e+i  
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记名支票||认人支票cheque to order !mv5i%3  
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到期支票antedated cheque si&du  
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未到期支票postdated cheque 6B]=\H  
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保付支票certified cheque GVhqNy   
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未获兑现支票，退票returned cheque a&{Y~Og?%  
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横线支票crossed cheque xVB rwkk(  
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普通横线general crossing _1[Wv?  
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特别横线special crossing z5gVP8*z5  
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空白支票blank cheque NsI.mTc2  
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失效支票，过期支票stale cheque }E ]l4N2  
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普通支票open cheque aX1b(h2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D\G.p |9=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !Ew ff|v"  
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支票换现金||兑现to cash a cheque ~*bfS}F8I  
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清理票款to clear a cheque |K_%]1*riC  
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保证兑现to certify a cheque H?O5 "4a  
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填写支票数额to fill up a cheque "LTw;& y  
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支票上划线to cross a cheque FBwG3x  
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开发支票to make out a cheque C W#:'  
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签发支票，开立支票to draw a cheque||to issue a cheque P!Fykg  
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透支支票to overdraw a cheque )1!<<;@0  
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背书支票to endorse a cheque 0e<>2AL   
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请付票款||清付票款to pay a cheque||to honour a cheque -_nQn  
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支票退票to dishonour a cheque F}{%*EJ  
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拒付支票to refuse a cheque ,93Uji[l  
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拒付支票to stop payment of a cheque lS,Jo/T@  
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提示要求付款to present for payment :.ZWYze  
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见票即付持票人payable to bearer =gI41Y]  
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支付指定人payable to order g_cED15  
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已过期||无效out of date||stale 'wEQvC S  
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请给出票人R/D||refer to drawer TiI/I`A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xd%qebK  
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文字与数字不一致words and figures differ 3eE=>E 4,  
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支票 ,Suk
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时间已过account closed G^t)^iI"'  
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更改处应加盖印章alterations require initials L" ejA  
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时间已过effects not cleared ]%D!-[C%1  
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停止付款payment stopped K9EHT-  
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支票毁损cheque mutilated tcj"rV{G  
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汇款||寄钱to remit||to send money f4 S:L&  
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寄票供取款||支票支付to send a cheque for payment Ne+Rs+~4  
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寄款人a remitter y/S3ZJY  
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收款人a remittee JvXuN~fI{[  
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国外汇票foreign Bill <!
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国内汇票inland Bill EgG3XhfS  
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跟单汇票documentary bill ?cWwt~N9  
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空头汇票accommodation bill ?wk T=mv  
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原始汇票original bill " l|`LjP5M  
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改写||换新票据renewed bill wq.'8Y~BE  
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即期汇票sight bill||bill on demand >.UEs8Q
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…days after date||…days after date…日后付款 `&x>2FJ  
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…months after date||…months after date…月后付款 =W')jKe0  
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见票后…日付款…days after sight||…days sight & +`g~6U  
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见票后…月付款…months after sight||…months sight < (9 BO&  
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同组票据set of bills *eXs7"H  
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单张汇票sola of exchange||sole of exchange "MzBy)4Q  
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远期汇票usance bill||bill at usance -h|[8UG^b  
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长期汇票long bill 6E^m*la%  
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短期汇票short bill MsIaMW_
 
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逾期汇票overdue bill .+8#&Uy  
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宽限日期days of grace &!:mL],  
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电汇telegraphic transfer （T.T） DcRoW  
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邮汇postal order||postal note （Am.）||post office order||money order rx#GrV*y  
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本票promissory note （P/N） Y^#>3T  
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押汇负责书||押汇保证书letter of hypothecation /viBJ`-O  
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副保||抵押品||付属担保物collateral security iH)vLD  
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担保书trust receipt||letter of indemnity N-<,wUxf  
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承兑||认付acceptance 0LHge7482  
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单张承兑general acceptance 1X&scVw  
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有条件承兑qualified acceptance ,0,& L  
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附条件认付conditional acceptance pug;1UZ  
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部分认付partial acceptance   S U P