[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。   W}'WA  
会计报表statement of account G&f7+e  
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往来帐目account current f*xpE`&  
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现在往来帐||存款额current accout ~=y3Gd B3  
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销货帐account sales ?HR%bngK  
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共同计算帐项joint account u2sR.%2U<  
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未决帐项outstanding account v@u<Ww;=@  
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贷方帐项credit account||creditor account =7ydk"xM*  
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借方帐项debit account||debtor account Ttv9"z  
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应付帐||应付未付帐account payable LP`CS849z2  
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应收帐||应收未收帐account receivable &2.+Igo|G  
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新交易||新帐new account
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未决帐||老帐old account MD'>jO;n  
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现金帐cash account Y%IJ8P^Y  
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流水帐running account cgyo_ k  
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暂记帐||未定帐suspense account |U=(b,  
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过期帐||延滞帐overdue account||pastdue account ,h!X k  
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杂项帐户sundry account ]p$zvMf}  
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详细帐单||明细表detail account Ed=}PrE  
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呆帐bad account  dzxI QlP  
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会计项目title of account ji##$xC  
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会计薄||帐薄account-book oeGS  

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营业报告书||损益计算表account of budiness||business report *+~D+_,  
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借贷细帐||交验帐account rendered LJ l1v  
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明细帐account stated z'e1"Y.  
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与…银行开立一户头to open an account with &%}6q]e  
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与…银行建立交易to keep account with xBt<Yt"  
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继续记帐to keep account L77E
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与…有交易to have an account with N[]U%9[=2F  
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作成会计帐||有往来帐项to make out an account with ]'E}   
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清算||清理债务to make up an account H}(=?
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清洁帐目||与…停止交易to close ones account with <gR`)YF7  
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结帐to close an account "zXGp7Q'#  
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清理未付款to ask an account||to demand an account )< l\jfx e  
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结清差额to balance the account with _qEWu Do  
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清算to settle an account||to liquidate an account||to square an account yW[L,N7d  
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审查帐目||监查帐目to audit an account $R8 >u#K!  
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检查帐目to examine an account 4n#YDZ  
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转入A的帐户to charge the amount to As account fFjL pl  
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以计帐方式付款to pay on account a$~IQ2$|6  
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代理某人||为某人on ones account||on account of one @X3 gBGY)  
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为自己计算||独立帐目on ones own account I/oIcQS!k  
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由某人收益并负风险on ones account and risk||for ones account and risk e$ThSh\+(  
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由某人负担for ones account||for account of one Vf"O/o}hq,  
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按某人指示||列入某人帐户by order and for account of one ox!|)^`$_  
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列入5月份帐目for May account >{phyBy
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编入某中帐项下to pass to the account of||to place to the account of +^/Nil  
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寄出清算书to send in an account||to send in render an account  1m&!l6Jk  
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支票薄cheque book a)I=U[  
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支票陈票人cheque drawer ;J ,,f1Vw  
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持票人cheque holder I><99cwFI  
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不记名支票cheque to bearer||bearer cheque sDzD 8as  
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记名支票||认人支票cheque to order . 1{vpX  
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到期支票antedated cheque /7UovKKbz  
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未到期支票postdated cheque 9J-!o]f .b  
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保付支票certified cheque ~aauW?  
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未获兑现支票，退票returned cheque !T#8N7J
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横线支票crossed cheque "lv:hz  
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普通横线general crossing )"pxry4v7J  
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特别横线special crossing S2At$47v  
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空白支票blank cheque +}`O^#<qLX  
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失效支票，过期支票stale cheque "dLMBY~  
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普通支票open cheque #v~S",*.f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0ez i?Um  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :,}:c%-^"  
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支票换现金||兑现to cash a cheque PGv}fEH"  
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清理票款to clear a cheque wzQdKlV  
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保证兑现to certify a cheque jB/q1vFO  
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填写支票数额to fill up a cheque A^r [_dyZ  
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支票上划线to cross a cheque Vg [5bJ5  
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开发支票to make out a cheque .J6j"  
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签发支票，开立支票to draw a cheque||to issue a cheque 1:{O RX[;  
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透支支票to overdraw a cheque #:\+7mCF  
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背书支票to endorse a cheque -_4jJxh=OB  
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请付票款||清付票款to pay a cheque||to honour a cheque ;'
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支票退票to dishonour a cheque OB i!fLa  
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拒付支票to refuse a cheque e/% ;  
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拒付支票to stop payment of a cheque cSs
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提示要求付款to present for payment cCbr-Z&  
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见票即付持票人payable to bearer xo 'w+Av  
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支付指定人payable to order Rw=E_q{  
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已过期||无效out of date||stale 8}0y)aJ  
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请给出票人R/D||refer to drawer HY|SLk/E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n2hsG.4  
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文字与数字不一致words and figures differ 8=Y|B5  
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支票 iw;Alav"x  
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时间已过account closed &'2l_b  
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更改处应加盖印章alterations require initials .shI%' V  
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时间已过effects not cleared k)_#u;qmG  
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停止付款payment stopped @WUCv7U  
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支票毁损cheque mutilated cW>`Z:6{K  
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汇款||寄钱to remit||to send money yZ 6X$I:C  
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寄票供取款||支票支付to send a cheque for payment ku=q:ryO  
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寄款人a remitter g:V6B/M&  
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收款人a remittee 7wiu%zfa:=  
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国外汇票foreign Bill $xwF;:)  
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国内汇票inland Bill ^Y!`wp2vn  
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跟单汇票documentary bill 6&cU*Io@  
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空头汇票accommodation bill ^8*.r+7p  
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原始汇票original bill 'L7.a'  
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改写||换新票据renewed bill R8]bi|e)  
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即期汇票sight bill||bill on demand ewR0e.g  
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…days after date||…days after date…日后付款 <U";V)  
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…months after date||…months after date…月后付款 G9 TUU.T  
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见票后…日付款…days after sight||…days sight uFgw eOJ  
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见票后…月付款…months after sight||…months sight 60m1 >"  
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同组票据set of bills (<t)5?@%  
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单张汇票sola of exchange||sole of exchange Mh\c+1MFs  
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远期汇票usance bill||bill at usance ay2.CBF  
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长期汇票long bill MC3{LVNK  
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短期汇票short bill |1EM )zh6  
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逾期汇票overdue bill s;L7 _.hH@  
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宽限日期days of grace )%0#XC^/X5  
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电汇telegraphic transfer （T.T） ~<aC n-h0  
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邮汇postal order||postal note （Am.）||post office order||money order hTF]-& hZ  
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本票promissory note （P/N） 3.Y/ZWON  
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押汇负责书||押汇保证书letter of hypothecation yB&s2J  
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副保||抵押品||付属担保物collateral security \ ^_3Yw  
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担保书trust receipt||letter of indemnity r'"H8>UZ%  
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承兑||认付acceptance AFyf7^
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单张承兑general acceptance  ,_HVPE  
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有条件承兑qualified acceptance c&ymVB?G:1  
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附条件认付conditional acceptance h",kA(+P  
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部分认付partial acceptance   ; &$djP