[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。   $gv3Up"U  
会计报表statement of account H`:2J8   
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往来帐目account current 'kC,pN{->  
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现在往来帐||存款额current accout y_7lSo8<  
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销货帐account sales iaAj|:  
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共同计算帐项joint account FkH HTO  
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未决帐项outstanding account .T63:  
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贷方帐项credit account||creditor account BWWO=N  
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借方帐项debit account||debtor account AVnH|31dC~  
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应付帐||应付未付帐account payable p|gzU$FWbk  
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应收帐||应收未收帐account receivable yd|roG/  
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新交易||新帐new account sP'U9l  
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未决帐||老帐old account
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现金帐cash account B4Fuvi  
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流水帐running account (Qcd !!  
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暂记帐||未定帐suspense account DuMzK%  
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过期帐||延滞帐overdue account||pastdue account L+X:M/)  
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杂项帐户sundry account (UB?UJ
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详细帐单||明细表detail account dJjkH6%}  
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呆帐bad account LP7jCt  
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会计项目title of account W;Dik%^tg  
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会计薄||帐薄account-book \
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营业报告书||损益计算表account of budiness||business report 1Xcj=I-4  
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借贷细帐||交验帐account rendered var
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明细帐account stated |v>W  
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与…银行开立一户头to open an account with laCVj6Rk  
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与…银行建立交易to keep account with J"eE9FLM  
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继续记帐to keep account Rs]Y/9F;{  
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与…有交易to have an account with lR ZuXo9<  
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作成会计帐||有往来帐项to make out an account with Zh:@AFz:R  
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清算||清理债务to make up an account E_xCRfw_i]  
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清洁帐目||与…停止交易to close ones account with Nk\/lK\  
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结帐to close an account F^DDN7AKH  
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清理未付款to ask an account||to demand an account covK6SH  
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结清差额to balance the account with l !R >I7  
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清算to settle an account||to liquidate an account||to square an account Hc-68]T  
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审查帐目||监查帐目to audit an account "&TN}SBW  
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检查帐目to examine an account 1NU@k6UHl  
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转入A的帐户to charge the amount to As account -W"w  
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以计帐方式付款to pay on account uKpWb1(  
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代理某人||为某人on ones account||on account of one H.s:a#l?  
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为自己计算||独立帐目on ones own account &6#Ft]6~  
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由某人收益并负风险on ones account and risk||for ones account and risk A@#D_[~  
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由某人负担for ones account||for account of one -|3feYb'  
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按某人指示||列入某人帐户by order and for account of one HD{2nZT  
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列入5月份帐目for May account B|6_4ry0U  
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编入某中帐项下to pass to the account of||to place to the account of )l"py9
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寄出清算书to send in an account||to send in render an account M*lCoJ  
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支票薄cheque book sAfNu~d  
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支票陈票人cheque drawer cfA)Ui  
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持票人cheque holder 1/%g VB8  
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不记名支票cheque to bearer||bearer cheque >,)tRQS  
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记名支票||认人支票cheque to order $~FnBD%|{  
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到期支票antedated cheque y
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未到期支票postdated cheque T99\R%  
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保付支票certified cheque bfl%yGkd/|  
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未获兑现支票，退票returned cheque 1]% ]"JbV  
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横线支票crossed cheque >hsvRX\_`  
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普通横线general crossing g6p:1;Evf  
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特别横线special crossing {RPZq2Tpc  
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空白支票blank cheque W&`{ 3L  
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失效支票，过期支票stale cheque tX@G`Mr(  
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普通支票open cheque _Z{EO| L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h5^qo ^;g7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f<;w1sM\  
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支票换现金||兑现to cash a cheque TkyP_*  
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清理票款to clear a cheque 4157!w'\y  
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保证兑现to certify a cheque U"L7G$  
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填写支票数额to fill up a cheque [ @ASAhV^+  
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支票上划线to cross a cheque sE zl4I  
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开发支票to make out a cheque 0i3Z7l]  
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签发支票，开立支票to draw a cheque||to issue a cheque cyTBp58  
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透支支票to overdraw a cheque ?"-1QG  
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背书支票to endorse a cheque K3xt,g  
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请付票款||清付票款to pay a cheque||to honour a cheque @p%WFNR0  
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支票退票to dishonour a cheque ;Z.sK-NJ4  
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拒付支票to refuse a cheque h!J|4Qa  
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拒付支票to stop payment of a cheque 66{Dyn7J~  
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提示要求付款to present for payment !CUM*<iV  
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见票即付持票人payable to bearer WI1DL&*B@<  
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支付指定人payable to order 7QdboEa  
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已过期||无效out of date||stale J\hqK*/8  
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请给出票人R/D||refer to drawer *^:s!F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds afE8Kqa:H  
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文字与数字不一致words and figures differ S59^$  
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支票 +5Ju `Z  
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时间已过account closed @w(X}q1  
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更改处应加盖印章alterations require initials vCUbb Qz  
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时间已过effects not cleared ?kS#g  
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停止付款payment stopped 3R%y
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支票毁损cheque mutilated qMw_`dC  
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汇款||寄钱to remit||to send money "\u<\CL  
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寄票供取款||支票支付to send a cheque for payment Gd$!xN%O  
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寄款人a remitter 8#[2]1X^8  
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收款人a remittee !s:_>P`MQ  
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国外汇票foreign Bill Yhjv[9  
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国内汇票inland Bill 9_8\xLk  
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跟单汇票documentary bill 5,-:31(j\  
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空头汇票accommodation bill Gau@RX:O  
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原始汇票original bill _od /)#  
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改写||换新票据renewed bill 6-TYOUm  
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即期汇票sight bill||bill on demand Kl%[fjI)  
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…days after date||…days after date…日后付款 @SiV3k  
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…months after date||…months after date…月后付款 bPP@  
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见票后…日付款…days after sight||…days sight &y=OZ !M  
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见票后…月付款…months after sight||…months sight R.HvqO  
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同组票据set of bills W,Q>3y
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单张汇票sola of exchange||sole of exchange f>C+l(  
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远期汇票usance bill||bill at usance Cy6!?Mik  
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长期汇票long bill 9=]HOUn
 
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短期汇票short bill ^" g?m  
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逾期汇票overdue bill JluA?B7E  
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宽限日期days of grace jFe8s @7  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order %pOz%v~  
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本票promissory note （P/N） i>h3UIx\  
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押汇负责书||押汇保证书letter of hypothecation y4p"LD5%^  
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副保||抵押品||付属担保物collateral security %_Lz0L64k  
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担保书trust receipt||letter of indemnity MDIPoS3BRa  
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承兑||认付acceptance F{ vT^/  
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单张承兑general acceptance [&&#~gz  
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有条件承兑qualified acceptance *: FS/ir  
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附条件认付conditional acceptance ^u$ =<66  
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部分认付partial acceptance   Ucy=I$"