[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。   J,;;`sf  
会计报表statement of account ;G0~f9  
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往来帐目account current C]WVH\Pp  
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现在往来帐||存款额current accout lDe9EJR  
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销货帐account sales L0UAS'hf  
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共同计算帐项joint account *gMuo6  
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未决帐项outstanding account >7vSN<w~m  
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贷方帐项credit account||creditor account >Eik>dQ a  
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借方帐项debit account||debtor account ;r49H<z  
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应付帐||应付未付帐account payable xtpD/,2  
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应收帐||应收未收帐account receivable ;f?OT7>kN  
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新交易||新帐new account LMsbTF@E  
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未决帐||老帐old account rvw1'y  
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现金帐cash account LFen!FnM  
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流水帐running account h=`rZC  

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暂记帐||未定帐suspense account CdWGb [uI  
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过期帐||延滞帐overdue account||pastdue account o }Tv^>L  
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杂项帐户sundry account H#w?$?nIWu  
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详细帐单||明细表detail account %*eZoLDg]  
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呆帐bad account yv$MQ~]  
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会计项目title of account Xk7zXah  
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会计薄||帐薄account-book oL VtP  
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营业报告书||损益计算表account of budiness||business report :Bn\1\  
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借贷细帐||交验帐account rendered Ch7eUTqA@  
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明细帐account stated 55,vmDd  
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与…银行开立一户头to open an account with )dlt$VX  
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与…银行建立交易to keep account with xmVK{Q YT$  
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继续记帐to keep account -nHc52,  
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与…有交易to have an account with yTZbJx?m  
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作成会计帐||有往来帐项to make out an account with cFH,fj  
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清算||清理债务to make up an account @Z|cUHo  
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清洁帐目||与…停止交易to close ones account with $cK9E:v  
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结帐to close an account nE/T)[1|  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with T4Zp5m")  
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清算to settle an account||to liquidate an account||to square an account vU~#6sl  
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审查帐目||监查帐目to audit an account ogQbST  
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检查帐目to examine an account u2BVQ<SA  
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转入A的帐户to charge the amount to As account \:O5,wf2  
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以计帐方式付款to pay on account F lbL`@4M  
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代理某人||为某人on ones account||on account of one :%;K `w  
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为自己计算||独立帐目on ones own account N/^r9Nu  
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由某人收益并负风险on ones account and risk||for ones account and risk qzmY]N+w|  
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由某人负担for ones account||for account of one 2j(w*k q~  
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按某人指示||列入某人帐户by order and for account of one +tlTH K  
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列入5月份帐目for May account 1p`XK";g  
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编入某中帐项下to pass to the account of||to place to the account of :?yv0Iu  
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寄出清算书to send in an account||to send in render an account gdHPi;  
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支票薄cheque book aBol9`6  
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支票陈票人cheque drawer @S<=Okrlj  
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持票人cheque holder NDCZc_  
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不记名支票cheque to bearer||bearer cheque ;o"}7'4*R%  
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记名支票||认人支票cheque to order #ZF|5r +  
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到期支票antedated cheque 3
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未到期支票postdated cheque sf7'8+wj>  
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保付支票certified cheque e{c%o;m(  
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未获兑现支票，退票returned cheque =w_y<V4  
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横线支票crossed cheque uF L~^vz  
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普通横线general crossing 7bCTR2e\@w  
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特别横线special crossing ,8cw jS2E  
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空白支票blank cheque K/ I3r_  
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失效支票，过期支票stale cheque JrQ*.lJj  
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普通支票open cheque 6rF[eb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `.>2h}op  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -r_z,h|  
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支票换现金||兑现to cash a cheque `LEk/b1(P  
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清理票款to clear a cheque {ckA  
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保证兑现to certify a cheque S/"-x{Gc2v  
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填写支票数额to fill up a cheque D"El6<3)h  
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支票上划线to cross a cheque 24}r;=U  
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开发支票to make out a cheque 5Y"JRWC  
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签发支票，开立支票to draw a cheque||to issue a cheque ,ic.b @u1  
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透支支票to overdraw a cheque MW=2GhD=  
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背书支票to endorse a cheque hub1rY|No  
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请付票款||清付票款to pay a cheque||to honour a cheque P ^R224R  
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支票退票to dishonour a cheque i:0~%X  
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拒付支票to refuse a cheque 8QV+DDZx  
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拒付支票to stop payment of a cheque 44B)=p7  
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提示要求付款to present for payment qd6XKl\5  
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见票即付持票人payable to bearer `%EMhk  
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支付指定人payable to order Jb Hn/$  
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已过期||无效out of date||stale % zHsh  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rwGY)9|  
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文字与数字不一致words and figures differ y[BUWas(  
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支票 L6c=uN  
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时间已过account closed WQv%57+  
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更改处应加盖印章alterations require initials ue@ fry  
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时间已过effects not cleared ^3C8GzOsO  
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停止付款payment stopped MlVN'w  
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支票毁损cheque mutilated YMx]i,u'+  
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汇款||寄钱to remit||to send money ;DbEP.%u$  
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寄票供取款||支票支付to send a cheque for payment =0!PnB GYn  
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寄款人a remitter 30 e>C  
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收款人a remittee P]w5`aBM  
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国外汇票foreign Bill =Ji+GJ<,9  
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国内汇票inland Bill t&m8 V$Q  
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跟单汇票documentary bill IqEE.XhaK  
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空头汇票accommodation bill oihn`DY{  
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原始汇票original bill y~eQVnH5W  
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改写||换新票据renewed bill DAYR=s  
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即期汇票sight bill||bill on demand C1/qiSHsh  
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…days after date||…days after date…日后付款 yE+Wb[H[  
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…months after date||…months after date…月后付款 !Q/oj Q  
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见票后…日付款…days after sight||…days sight 4\? z^^  
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见票后…月付款…months after sight||…months sight goa@e  
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同组票据set of bills *P:!lO\|  

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单张汇票sola of exchange||sole of exchange A-6><X's6  
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远期汇票usance bill||bill at usance !4Oj^yy%  
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长期汇票long bill RA_gj lJi  
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短期汇票short bill \3bT0^7B  
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逾期汇票overdue bill uUIjntSF(  
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宽限日期days of grace D!
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电汇telegraphic transfer （T.T） bxc!x>)  
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邮汇postal order||postal note （Am.）||post office order||money order K%@#a}kRb  
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本票promissory note （P/N） ).i :C(|  
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押汇负责书||押汇保证书letter of hypothecation &0Bs?oq_  
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副保||抵押品||付属担保物collateral security D>6vI  
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担保书trust receipt||letter of indemnity jQX9KwSP  
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承兑||认付acceptance /zTx+U.\I  
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单张承兑general acceptance _OY<Hb3%M  
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有条件承兑qualified acceptance IWNIk 9T,u  
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附条件认付conditional acceptance wpepi
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部分认付partial acceptance   )A*Sl 2ew