[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。   \hlS?uD\  
会计报表statement of account mg70%=qM0f  
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往来帐目account current jsV1~1:83  
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现在往来帐||存款额current accout h } &dvd  
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销货帐account sales ~Odclrs  
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共同计算帐项joint account |,.1=|&u  
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未决帐项outstanding account =VWH8w.3  
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贷方帐项credit account||creditor account <dS I"C<  
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借方帐项debit account||debtor account ==KDr0|G  
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应付帐||应付未付帐account payable KxJDAP  
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应收帐||应收未收帐account receivable 6lr< {k7Nw  
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新交易||新帐new account yi-)4#YN  
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未决帐||老帐old account K[V#Pj9  
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现金帐cash account k1D|Cpnp  
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流水帐running account ]>+ teG:4  
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暂记帐||未定帐suspense account )4GCL(&  
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过期帐||延滞帐overdue account||pastdue account }f6_7W%5  
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杂项帐户sundry account vF{{$)c  
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详细帐单||明细表detail account ^{O1+7d[.  
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呆帐bad account ML1/1GK*i+  
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会计项目title of account [:{HX U7y  
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会计薄||帐薄account-book mw${3j
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营业报告书||损益计算表account of budiness||business report 5&Le?-/\  
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借贷细帐||交验帐account rendered 14 hE<u  
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明细帐account stated CGZ3-OW@E  
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与…银行开立一户头to open an account with !X<dN..  
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与…银行建立交易to keep account with rIAbr5CG  
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继续记帐to keep account 67P@YL  
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与…有交易to have an account with 0-IL@Di`F  
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作成会计帐||有往来帐项to make out an account with F+m;y  
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清算||清理债务to make up an account 2$yNryd  
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清洁帐目||与…停止交易to close ones account with ;^|:*  
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结帐to close an account {*K7P>&  
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清理未付款to ask an account||to demand an account %@Nu{?I  
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结清差额to balance the account with iO{LsG*5Z  
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清算to settle an account||to liquidate an account||to square an account T8>aU  
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审查帐目||监查帐目to audit an account $9?<mP2-*  
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检查帐目to examine an account WXe]Q b g  
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转入A的帐户to charge the amount to As account "WzD+<oL  
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以计帐方式付款to pay on account 8Cw3b\ne  
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代理某人||为某人on ones account||on account of one .pyNET  
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为自己计算||独立帐目on ones own account lwm 9gka  
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由某人收益并负风险on ones account and risk||for ones account and risk w[OUGn'  
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由某人负担for ones account||for account of one H7(D8.y )  
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按某人指示||列入某人帐户by order and for account of one kbZp
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列入5月份帐目for May account 8yk4#CZ  
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编入某中帐项下to pass to the account of||to place to the account of k{D0
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寄出清算书to send in an account||to send in render an account 2WC$r8E  
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支票薄cheque book -^q;e]+J  
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支票陈票人cheque drawer c2-oFLNP=  
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持票人cheque holder *Sps^Wl  
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不记名支票cheque to bearer||bearer cheque bj
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记名支票||认人支票cheque to order rE]Nr ;Ys  
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到期支票antedated cheque 2#/23(Wc  
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未到期支票postdated cheque "z*.Bk  
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保付支票certified cheque Swh\^/B8  
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未获兑现支票，退票returned cheque L/In~'*-  
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横线支票crossed cheque HJBGxyw  
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普通横线general crossing UA4c4~$S  
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特别横线special crossing  q*94vo-  
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空白支票blank cheque ay|jq"a  
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失效支票，过期支票stale cheque h(R7y@mp\0  
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普通支票open cheque JdLPIfI^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Na@;F{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,]nRn
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支票换现金||兑现to cash a cheque x2a ?ugQ  
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清理票款to clear a cheque !L|l(<C  
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保证兑现to certify a cheque kZo#Ny  
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填写支票数额to fill up a cheque I\1"E y  
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支票上划线to cross a cheque e$P^},0/  
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开发支票to make out a cheque maHz3:  
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签发支票，开立支票to draw a cheque||to issue a cheque W1<*9 O  
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透支支票to overdraw a cheque SP<Sv8Okj  
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背书支票to endorse a cheque @%2crJnkS  
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请付票款||清付票款to pay a cheque||to honour a cheque :h(3Ep  
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支票退票to dishonour a cheque OmZZTeGg1s  
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拒付支票to refuse a cheque K3h];F!^  
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拒付支票to stop payment of a cheque ewN|"> WXQ  
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提示要求付款to present for payment T,a{mi.hNR  
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见票即付持票人payable to bearer i( +Uvtgs  
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支付指定人payable to order @oj_E0i3  
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已过期||无效out of date||stale z=>PjIW  
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请给出票人R/D||refer to drawer S/y(1.wh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {~}:oV  
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文字与数字不一致words and figures differ cdH`# X  
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支票 _}']h^@Z  
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时间已过account closed F$JA IL{W  
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更改处应加盖印章alterations require initials RN1KM  
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时间已过effects not cleared 5qqU8I  
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停止付款payment stopped 2e ~RM2PQ  
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支票毁损cheque mutilated ;tD?a7  
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汇款||寄钱to remit||to send money ih:%U  
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寄票供取款||支票支付to send a cheque for payment .:;q8FL/  
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寄款人a remitter G jrN1+9=  
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收款人a remittee #?\|)y4i  
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国外汇票foreign Bill xxdxRy9/  
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国内汇票inland Bill 3URrK[%x`  
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跟单汇票documentary bill \ $9n `  
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空头汇票accommodation bill 3e^'mT  
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原始汇票original bill V3\}]5  
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改写||换新票据renewed bill n8e}8.Bu  
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即期汇票sight bill||bill on demand f^XfIH_#  
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…days after date||…days after date…日后付款 VoUAFEcs  
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…months after date||…months after date…月后付款 %G~%:uJ5  
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见票后…日付款…days after sight||…days sight gCS%J40r  
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见票后…月付款…months after sight||…months sight ,b8B)VZ?  
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同组票据set of bills t)~v5vr  
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单张汇票sola of exchange||sole of exchange axi%5:I  
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远期汇票usance bill||bill at usance X<"W@  
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长期汇票long bill e c`3
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短期汇票short bill QFf lx  
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逾期汇票overdue bill . RNQlh3  
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宽限日期days of grace s&$Zgf6Z  
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电汇telegraphic transfer （T.T） RyxIJJui  
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邮汇postal order||postal note （Am.）||post office order||money order g=:C/>g  
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本票promissory note （P/N） L+s,,k  
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押汇负责书||押汇保证书letter of hypothecation @&2bLJJ+  
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副保||抵押品||付属担保物collateral security gKS0!U  
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担保书trust receipt||letter of indemnity P$D1kcCw  
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承兑||认付acceptance /'}O-h  
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单张承兑general acceptance dM7-,9Vc  
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有条件承兑qualified acceptance `hL16S  
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附条件认付conditional acceptance (J~n|hA2/D  
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部分认付partial acceptance   !5Kv9P79