[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。   5Lc@=,/0  
会计报表statement of account =7+%31  
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往来帐目account current .fzyA5@l  
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现在往来帐||存款额current accout /)TeG]Xg  
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销货帐account sales XcoX8R%U  
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共同计算帐项joint account +>C2 6Q  
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未决帐项outstanding account 2T*kmDp  
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贷方帐项credit account||creditor account w aniCEo  
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借方帐项debit account||debtor account XwEMF5[  
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应付帐||应付未付帐account payable agfDx^,  
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应收帐||应收未收帐account receivable x=>dmi3  
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新交易||新帐new account W\B@0Iso  
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未决帐||老帐old account G?F!Z"S  
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现金帐cash account tPiC?=4R  
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流水帐running account ^Mm%`B7W  
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暂记帐||未定帐suspense account l{rHXST|  
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过期帐||延滞帐overdue account||pastdue account xPF.c,6b4=  
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杂项帐户sundry account 7zQGuGo(  
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详细帐单||明细表detail account ]S(nA!]  
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呆帐bad account sFfargl  
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会计项目title of account Xa
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会计薄||帐薄account-book $\oe}`#o  
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营业报告书||损益计算表account of budiness||business report H-& ktQWK3  
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借贷细帐||交验帐account rendered i[vN3`*B  
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明细帐account stated 0oyZlv*  
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与…银行开立一户头to open an account with Xs4G#QsAJ  
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与…银行建立交易to keep account with "aGpC{  
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继续记帐to keep account 9jUm0B{?  
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与…有交易to have an account with \xtmd[7lb<  
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作成会计帐||有往来帐项to make out an account with pdR&2fp  
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清算||清理债务to make up an account  N5GQ2V  
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清洁帐目||与…停止交易to close ones account with x42m+5 /  
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结帐to close an account XS"lR |  
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清理未付款to ask an account||to demand an account ( }n,Ou[  
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结清差额to balance the account with wp8ocZ-Gj  
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清算to settle an account||to liquidate an account||to square an account :Keek-E`e=  
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审查帐目||监查帐目to audit an account ,.<l^sj5  
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检查帐目to examine an account &iDX+*(  
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转入A的帐户to charge the amount to As account RcH",*U  
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以计帐方式付款to pay on account QvH=<$  
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代理某人||为某人on ones account||on account of one Wo@0yF@  
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为自己计算||独立帐目on ones own account T8,?\7)S9  
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由某人收益并负风险on ones account and risk||for ones account and risk |T
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由某人负担for ones account||for account of one ew#t4~hh  
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按某人指示||列入某人帐户by order and for account of one lU0'5!3R,  
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列入5月份帐目for May account 0Z{f!MOh  
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编入某中帐项下to pass to the account of||to place to the account of o.ntzN  
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寄出清算书to send in an account||to send in render an account 82.::J'e  
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支票薄cheque book LE!xj 0  
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支票陈票人cheque drawer ,iKL 68  
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持票人cheque holder .tv'`  
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不记名支票cheque to bearer||bearer cheque 04`2M
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记名支票||认人支票cheque to order 3mI(5~4A]?  
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到期支票antedated cheque Wt|IKCx   
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未到期支票postdated cheque (X=JT  
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保付支票certified cheque >KPxksFR8  
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未获兑现支票，退票returned cheque =<yMB d\  
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横线支票crossed cheque 63'Rw'g^|2  
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普通横线general crossing Z^tTR]u\$  
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特别横线special crossing ltQo_k  
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空白支票blank cheque (,nQ7,2EX  
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失效支票，过期支票stale cheque .rPg   
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普通支票open cheque Nm{+!}cC  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |WkWZZ^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^;
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支票换现金||兑现to cash a cheque wZUZ"Y}9  
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清理票款to clear a cheque FOyANN'  
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保证兑现to certify a cheque "cZ){w  
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填写支票数额to fill up a cheque uv|RpIve:  
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支票上划线to cross a cheque sC'PtFK8z  
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开发支票to make out a cheque {i<L<Y(3  
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签发支票，开立支票to draw a cheque||to issue a cheque L9]y~[R:  
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透支支票to overdraw a cheque 'F%h]4|1  
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背书支票to endorse a cheque `l'Ine11  
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请付票款||清付票款to pay a cheque||to honour a cheque mwMcAUD]2  
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支票退票to dishonour a cheque 2U`!0~pod  
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拒付支票to refuse a cheque s$kvLy<  
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拒付支票to stop payment of a cheque L0R$T=~%)  
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提示要求付款to present for payment  Xb~i?T;f  
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见票即付持票人payable to bearer !y862oKD  
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支付指定人payable to order 3fUiYI|&7  
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已过期||无效out of date||stale On(.(7sNc  
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请给出票人R/D||refer to drawer Z6
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~i]4~bkH2  
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文字与数字不一致words and figures differ FzF#V=9lP  
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支票 hbSKlb0d  
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时间已过account closed  zj$Ve  
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更改处应加盖印章alterations require initials +.v+Opp,  
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时间已过effects not cleared a
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停止付款payment stopped ^vZu[m  
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支票毁损cheque mutilated (\4YBaGd  
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汇款||寄钱to remit||to send money 4rypT-%^;  
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寄票供取款||支票支付to send a cheque for payment fK{Z{)D  
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寄款人a remitter XeozRfk%J|  
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收款人a remittee 6MbMAh5>  
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国外汇票foreign Bill t`0(5v  
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国内汇票inland Bill Ot3+<{  
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跟单汇票documentary bill cx4'rK.  
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空头汇票accommodation bill r<.*:]L
 
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原始汇票original bill .w)T2(  
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改写||换新票据renewed bill 0"M0tA#  
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即期汇票sight bill||bill on demand ,6a }l;lv  
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…days after date||…days after date…日后付款 .e2K\o  
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…months after date||…months after date…月后付款 5P < F  
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见票后…日付款…days after sight||…days sight W>]=0u4  
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见票后…月付款…months after sight||…months sight Mkadl<  
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同组票据set of bills '
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单张汇票sola of exchange||sole of exchange Cdd +I5~  
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远期汇票usance bill||bill at usance c\pPwG  
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长期汇票long bill }nJG<rY  
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短期汇票short bill :S5B3S@|  
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逾期汇票overdue bill W=EvEx^?%  
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宽限日期days of grace TBYRY)~f  
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电汇telegraphic transfer （T.T） T+[N-"N  
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邮汇postal order||postal note （Am.）||post office order||money order w(9.{zF|vQ  
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本票promissory note （P/N） +)fl9>Mb  
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押汇负责书||押汇保证书letter of hypothecation 98os4}r  
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副保||抵押品||付属担保物collateral security #U NTD4  
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担保书trust receipt||letter of indemnity @hiwq7 [j  
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承兑||认付acceptance 1TKOvy_  
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单张承兑general acceptance pCNihZ~  
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有条件承兑qualified acceptance M? oK@i  
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附条件认付conditional acceptance n}qHt0N  
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部分认付partial acceptance   Pt?]JJxl-