[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。   2]UwIxzR  
会计报表statement of account p0|PVn.^h  
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往来帐目account current j=up7395  
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现在往来帐||存款额current accout 2{6%+>jB  
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销货帐account sales <
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共同计算帐项joint account ul&}'jBr  
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未决帐项outstanding account B
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贷方帐项credit account||creditor account <*@!>6mS  
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借方帐项debit account||debtor account !<UdG+iV  
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应付帐||应付未付帐account payable BmI'XB3'P  
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应收帐||应收未收帐account receivable ,R7RXpP7t  
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新交易||新帐new account ] ]lN[J  
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未决帐||老帐old account &`2$,zX#  
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现金帐cash account A(1WQUu j  
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流水帐running account jyFKO[s\X  
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暂记帐||未定帐suspense account l:14uWu|  
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过期帐||延滞帐overdue account||pastdue account 1$nuh@-ys  
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杂项帐户sundry account q\d/-K  
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详细帐单||明细表detail account /MbWS(RT  
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呆帐bad account zC WN,K`  
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会计项目title of account "64D.c(r$  
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会计薄||帐薄account-book xX\A&9m  
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营业报告书||损益计算表account of budiness||business report _MzdbUb5,  
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借贷细帐||交验帐account rendered X~rHNRIU  
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明细帐account stated vf h*`G$  
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与…银行开立一户头to open an account with G~ 19Vv*;  
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与…银行建立交易to keep account with l~$Od jf  
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继续记帐to keep account Q) Y&h'.(  
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与…有交易to have an account with V1\x.0Fs  
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作成会计帐||有往来帐项to make out an account with uz@WW!+o  
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清算||清理债务to make up an account Avo"jN*<d  
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清洁帐目||与…停止交易to close ones account with T p fC  
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结帐to close an account I DtGtkF  
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清理未付款to ask an account||to demand an account CsW*E,|xyP  
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结清差额to balance the account with 2Uq4PCx!   
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清算to settle an account||to liquidate an account||to square an account eWwI@ASaA
 
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审查帐目||监查帐目to audit an account K#oF=4_/|  
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检查帐目to examine an account D_4UM#Tw  
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转入A的帐户to charge the amount to As account [MVG\6Up(  
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以计帐方式付款to pay on account VvTs87  
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代理某人||为某人on ones account||on account of one d)7V:  
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为自己计算||独立帐目on ones own account *K1GX  
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由某人收益并负风险on ones account and risk||for ones account and risk I%<,JRAV  
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由某人负担for ones account||for account of one ;+/[<bvd"  
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按某人指示||列入某人帐户by order and for account of one C3 m#v[+  
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列入5月份帐目for May account eVYUJ,  
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编入某中帐项下to pass to the account of||to place to the account of xe
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寄出清算书to send in an account||to send in render an account cNd2XQB9=  
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支票薄cheque book t,2Q~ied=  
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支票陈票人cheque drawer #!%\97ZR  
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持票人cheque holder Hlw0ia  
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不记名支票cheque to bearer||bearer cheque +=y ktf  
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记名支票||认人支票cheque to order Y(D@B|"'m  
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到期支票antedated cheque @'Er&[P  
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未到期支票postdated cheque J jCzCA:K_  
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保付支票certified cheque 2 AZ[gr@c  
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未获兑现支票，退票returned cheque =
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横线支票crossed cheque ;X u&['  
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普通横线general crossing a#=GLB_P(  
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特别横线special crossing ~BVg#_P  
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空白支票blank cheque AM}-dKei|  
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失效支票，过期支票stale cheque #( @dN+  
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普通支票open cheque $Q|66/S^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount muQ7sJ9 r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $g#j,  
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支票换现金||兑现to cash a cheque }6eWdm!B  
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清理票款to clear a cheque p`{9kH1me  
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保证兑现to certify a cheque CQsVGn{x  
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填写支票数额to fill up a cheque 6ssZg@}nf{  
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支票上划线to cross a cheque SLz^Wg
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开发支票to make out a cheque 5H==m~  
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签发支票，开立支票to draw a cheque||to issue a cheque L4}C%c\p*  
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透支支票to overdraw a cheque uGc}^a2  
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背书支票to endorse a cheque ![U|2x  
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请付票款||清付票款to pay a cheque||to honour a cheque ~+QfP:G  
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支票退票to dishonour a cheque ?8b?{`@V  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque *hAq]VC})  
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提示要求付款to present for payment \@GA;~x.b  
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见票即付持票人payable to bearer Q
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支付指定人payable to order ~*- eL.  
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已过期||无效out of date||stale xWU0Ev)4U  
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请给出票人R/D||refer to drawer ]j~V01p/e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ S}cpYjnH8  
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支票 B=jJ+R  
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时间已过account closed nz3j";d  
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更改处应加盖印章alterations require initials `kpX}cKK}  
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时间已过effects not cleared 2%m H  
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停止付款payment stopped h3Nwxj~E  
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支票毁损cheque mutilated +iz5 %Qe<f  
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汇款||寄钱to remit||to send money MUhC6s\F  
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寄票供取款||支票支付to send a cheque for payment b'Pq[ )  
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寄款人a remitter g0
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收款人a remittee b Gq0k&  
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国外汇票foreign Bill fzO4S^mTo8  
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国内汇票inland Bill k$UgTZ  
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跟单汇票documentary bill &sR=N60n  
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空头汇票accommodation bill ^
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原始汇票original bill  Q];gC{I  
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改写||换新票据renewed bill ;<`F[V Zau  
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即期汇票sight bill||bill on demand <9 lZ%j;  
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…days after date||…days after date…日后付款 %[\: 8  
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…months after date||…months after date…月后付款  ,X(P/x{B  
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见票后…日付款…days after sight||…days sight tt%Zwf  
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见票后…月付款…months after sight||…months sight '$pT:4EuGq  
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同组票据set of bills X).UvPZ/  
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单张汇票sola of exchange||sole of exchange o6sL~*hQ  
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远期汇票usance bill||bill at usance Jfa=#`    
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长期汇票long bill O-Hu:KuIf  
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短期汇票short bill Z l.}=  
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逾期汇票overdue bill d=V4,:=S  
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宽限日期days of grace tk"L2t  
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电汇telegraphic transfer （T.T） !t "uNlN  
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邮汇postal order||postal note （Am.）||post office order||money order Je_Hj9#M\d  
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本票promissory note （P/N） o_&.R  
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押汇负责书||押汇保证书letter of hypothecation  S!.aBAW  
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副保||抵押品||付属担保物collateral security .B*Yg<j  
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担保书trust receipt||letter of indemnity }l$M%Ps!a  
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承兑||认付acceptance 8yz A W&q  
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单张承兑general acceptance "L@qjSs8  
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有条件承兑qualified acceptance r4t|T^{sl  
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附条件认付conditional acceptance ju0]
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部分认付partial acceptance   T'i9_V{