[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。   /~MH]Gh  
会计报表statement of account K!]a+M]>  
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往来帐目account current oNZ_7t U  
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现在往来帐||存款额current accout OvAhp&k  
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销货帐account sales N 0H=;CIQ  
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共同计算帐项joint account As<B8e]  
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未决帐项outstanding account 12a`,~  
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贷方帐项credit account||creditor account 6$6Q AW0+f  
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借方帐项debit account||debtor account [ n7>g  
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应付帐||应付未付帐account payable &^r>Q`u  
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应收帐||应收未收帐account receivable  G 5;6q  
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新交易||新帐new account GC{M"q|_  
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未决帐||老帐old account Ix5&B6L8  
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现金帐cash account 3 r&  
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流水帐running account 7;s#QqG`I  
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暂记帐||未定帐suspense account 0B}4$STOo[  
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过期帐||延滞帐overdue account||pastdue account w&q[%(G_  
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杂项帐户sundry account "8xAe0-4  
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详细帐单||明细表detail account an"&'D}U  
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呆帐bad account #Wk=y?sn  
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会计项目title of account -U d^\ Yy  
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会计薄||帐薄account-book 1E+12{~m"i  
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营业报告书||损益计算表account of budiness||business report mdj%zJ8/  
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借贷细帐||交验帐account rendered i"^>sk  
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明细帐account stated . % RM8  
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与…银行开立一户头to open an account with LdPLC':}x|  
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与…银行建立交易to keep account with 2w 2Bc+#o  
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继续记帐to keep account g^AQBF  
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与…有交易to have an account with JJ? {V:  
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作成会计帐||有往来帐项to make out an account with )!T~l(g  
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清算||清理债务to make up an account Ve,g9I  
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清洁帐目||与…停止交易to close ones account with }z3j7I   
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结帐to close an account K_7pr~D]@r  
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清理未付款to ask an account||to demand an account -yqsJGY
 
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结清差额to balance the account with Q$jEmmm%V[  
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清算to settle an account||to liquidate an account||to square an account n3^(y"q  
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审查帐目||监查帐目to audit an account Zk3Pv0c  
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检查帐目to examine an account Z\&f"z?L  
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转入A的帐户to charge the amount to As account nl@an!z  
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以计帐方式付款to pay on account >{#JIG.  
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代理某人||为某人on ones account||on account of one f/Gx} x=  
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为自己计算||独立帐目on ones own account 1? >P3C  
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由某人收益并负风险on ones account and risk||for ones account and risk m</m9h8  
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由某人负担for ones account||for account of one i'~-\F!  
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按某人指示||列入某人帐户by order and for account of one )^(*B6;z5  
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列入5月份帐目for May account ]a3$hAcj6"  
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编入某中帐项下to pass to the account of||to place to the account of h~dQ5%  
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寄出清算书to send in an account||to send in render an account mz?<t/$U  
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支票薄cheque book =lacfPS  
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支票陈票人cheque drawer g[xoS\d  
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持票人cheque holder "2%z;!U1  
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不记名支票cheque to bearer||bearer cheque u=`H n-(  
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记名支票||认人支票cheque to order `Fqth^RK?p  
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到期支票antedated cheque ?G{0{c2  
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未到期支票postdated cheque 7w )?s@CD  
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保付支票certified cheque ~M~DH-aX   
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未获兑现支票，退票returned cheque @52#ZWy  
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横线支票crossed cheque j26i+Z  
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普通横线general crossing *%uzLW0  
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特别横线special crossing 9.)z]Gav  
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空白支票blank cheque WcmX"{  
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失效支票，过期支票stale cheque x,nl PU  
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普通支票open cheque S1|5+PPs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }u#3hYa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %??v? M*  
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支票换现金||兑现to cash a cheque NV5qF/<M  
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清理票款to clear a cheque y)zZ:lyIq  
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保证兑现to certify a cheque   Z9:  
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填写支票数额to fill up a cheque n1%2sV)>  
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支票上划线to cross a cheque x[mz`0  
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开发支票to make out a cheque 1G]D:9-?  
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签发支票，开立支票to draw a cheque||to issue a cheque x8aOXN #w}  
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透支支票to overdraw a cheque t U}6^yc  
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque (Y'cxwj%  
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支票退票to dishonour a cheque T 1q27I  
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拒付支票to refuse a cheque PR5N:Bw  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment 7;|"1H:cmw  
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见票即付持票人payable to bearer |kK5:\H  
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支付指定人payable to order s .p> ?U  
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已过期||无效out of date||stale pMT7/y-  
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请给出票人R/D||refer to drawer zHA::6OgPN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xuu&`U~%  
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文字与数字不一致words and figures differ G+N1#0,q  
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支票 FbroI>"e  
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时间已过account closed tkZUjQIX  
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更改处应加盖印章alterations require initials joskKik^  
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时间已过effects not cleared rlR!Tc>  
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停止付款payment stopped OC*28)  
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支票毁损cheque mutilated z(A[xN@/W<  
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汇款||寄钱to remit||to send money T+nID@"36  
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寄票供取款||支票支付to send a cheque for payment 0#OyT'~V%  
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寄款人a remitter k5E2{&wZ  
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收款人a remittee ]TT >3"Dw7  
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国外汇票foreign Bill x4_MbUe  
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国内汇票inland Bill nSyLt6zn\  
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跟单汇票documentary bill 3eE=>E 4,  
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空头汇票accommodation bill ,Suk
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原始汇票original bill ]]K?Q )9x  
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改写||换新票据renewed bill nrKAK^  
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即期汇票sight bill||bill on demand g7]S  
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…days after date||…days after date…日后付款 K9EHT-  
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…months after date||…months after date…月后付款 tcj"rV{G  
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见票后…日付款…days after sight||…days sight f4 S:L&  
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见票后…月付款…months after sight||…months sight VYb,Hmm>kC  
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同组票据set of bills ;xiN<f4B  
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单张汇票sola of exchange||sole of exchange ks.p)F>]  
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远期汇票usance bill||bill at usance Ne+Rs+~4  
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长期汇票long bill F'[Y.tA ,#  
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短期汇票short bill  dHx4yFS  
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逾期汇票overdue bill Fy5:|CN  
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宽限日期days of grace GjwH C{  
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电汇telegraphic transfer （T.T） f`ibP6%  
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邮汇postal order||postal note （Am.）||post office order||money order Me z&@{  
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本票promissory note （P/N） 40=u/\/K  
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押汇负责书||押汇保证书letter of hypothecation TqN@l\  
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副保||抵押品||付属担保物collateral security =C$"e4%Be  
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担保书trust receipt||letter of indemnity Y*9
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承兑||认付acceptance &^&0,g?To  
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单张承兑general acceptance < `;Mf>V  
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有条件承兑qualified acceptance %ho?KU2j  
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附条件认付conditional acceptance |#t^D.j  
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部分认付partial acceptance   _~1O#*|4