[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。   bG&"9b_c  
会计报表statement of account %I!:I Ta  
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往来帐目account current gw+9x<e  
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现在往来帐||存款额current accout &m3.h!dq  
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销货帐account sales 0YH+B
 
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共同计算帐项joint account iK;dU 2h  
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未决帐项outstanding account :Ud[f`t  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account @e~]t}fH  
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应付帐||应付未付帐account payable I4H`YO
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应收帐||应收未收帐account receivable pl*~kG=  
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新交易||新帐new account { PlK@#UN  
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未决帐||老帐old account t$&Qv)  
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现金帐cash account NQTnhiM7$  
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流水帐running account ;'T{
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暂记帐||未定帐suspense account R U"/2i  
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过期帐||延滞帐overdue account||pastdue account 6@;ha=[+  
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杂项帐户sundry account _cJ[ FP1  
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详细帐单||明细表detail account 2f,B$-#  
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呆帐bad account @B1{r|-<^  
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会计项目title of account q?{}3 dPC  
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会计薄||帐薄account-book @_'OyRd8  
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营业报告书||损益计算表account of budiness||business report @98;VWY\  
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借贷细帐||交验帐account rendered ~&G4)AM  
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明细帐account stated j\
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与…银行开立一户头to open an account with V% axeqs  
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与…银行建立交易to keep account with a0_(eO-S  
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继续记帐to keep account P;91~``
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与…有交易to have an account with 0Qd%iP)6  
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作成会计帐||有往来帐项to make out an account with u}jrfKdE  
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清算||清理债务to make up an account 3]}'TA`v  
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清洁帐目||与…停止交易to close ones account with D1"7s,Hmu  
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结帐to close an account =HE m)  
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清理未付款to ask an account||to demand an account pCt}66k}  
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结清差额to balance the account with pMN<p[MB  
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清算to settle an account||to liquidate an account||to square an account v]bA Wo  
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审查帐目||监查帐目to audit an account -CU,z|g+  
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检查帐目to examine an account <xF?~7  
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转入A的帐户to charge the amount to As account k,]{NO   
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以计帐方式付款to pay on account 6Bdyf(t  
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代理某人||为某人on ones account||on account of one LXxl?D  
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为自己计算||独立帐目on ones own account '#f?#(  
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由某人收益并负风险on ones account and risk||for ones account and risk bV 7QVu8  
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由某人负担for ones account||for account of one Ap,q ` S  
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按某人指示||列入某人帐户by order and for account of one | VRq$^g  
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列入5月份帐目for May account cFxSDTR  
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编入某中帐项下to pass to the account of||to place to the account of /K&wr6  
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寄出清算书to send in an account||to send in render an account h!;MBn`8  
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支票薄cheque book Ae3#>[]{  
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支票陈票人cheque drawer |W/Hi^YE2  
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持票人cheque holder yO%VzjJhg  
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不记名支票cheque to bearer||bearer cheque -kt1t@O  
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记名支票||认人支票cheque to order i@%L_[MtA  
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到期支票antedated cheque &s_}u%iC  
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未到期支票postdated cheque +# A|Zp<  
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保付支票certified cheque | H5Ync[s  
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未获兑现支票，退票returned cheque XWJ0=t&}  
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横线支票crossed cheque .k
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普通横线general crossing @faF`8LwA  
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特别横线special crossing 1j_aH# Fz:  
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空白支票blank cheque * <Nk%`  
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失效支票，过期支票stale cheque .CB"@.7  
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普通支票open cheque )L&n)w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j@!BOL~?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7l4InR]  
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支票换现金||兑现to cash a cheque T% jjs  
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清理票款to clear a cheque AOq9v~)z-  
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保证兑现to certify a cheque FN8=YUYK%  
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填写支票数额to fill up a cheque Oa3=+_C~$1  
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支票上划线to cross a cheque &,6y(-  
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开发支票to make out a cheque 7o 83|s.Bm  
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签发支票，开立支票to draw a cheque||to issue a cheque e-duZ o  
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透支支票to overdraw a cheque CzDR%vx  
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背书支票to endorse a cheque osgS?=8  
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请付票款||清付票款to pay a cheque||to honour a cheque fuIv,lDA  
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支票退票to dishonour a cheque &j
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拒付支票to refuse a cheque )DZ-vnZ#t0  
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拒付支票to stop payment of a cheque +qW w
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提示要求付款to present for payment >7Sl( UY-  
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见票即付持票人payable to bearer mEc;-b f  
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支付指定人payable to order !7a^8   
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已过期||无效out of date||stale `zOAltfd  
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请给出票人R/D||refer to drawer  yLIj4bf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W;}u 2GH  

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文字与数字不一致words and figures differ {S:3 FI  
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支票 2?7hUaHX  
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时间已过account closed V7'x? pt  
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更改处应加盖印章alterations require initials T2PFE4+Dp  
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时间已过effects not cleared #cF8)GC  
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停止付款payment stopped >Pd23TsN  
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支票毁损cheque mutilated Tq; "_s  
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汇款||寄钱to remit||to send money J0mCWtx&  
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寄票供取款||支票支付to send a cheque for payment #_sVB~sn@  
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寄款人a remitter $,#IPoi~X  
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收款人a remittee ]@T `qR  
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国外汇票foreign Bill N!&VBx^z  
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国内汇票inland Bill T Bfl9Q  
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跟单汇票documentary bill boB{Y7gO4  
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空头汇票accommodation bill w.-i !Ls  
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原始汇票original bill o[6"XJ  
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改写||换新票据renewed bill y^BM*C I  
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即期汇票sight bill||bill on demand aV,J_Q6r  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 {Vu:yh\<  
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见票后…日付款…days after sight||…days sight +-V?3fQ  
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见票后…月付款…months after sight||…months sight :gv#_[k  
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同组票据set of bills -&tiM v  
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单张汇票sola of exchange||sole of exchange x|5/#H  
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远期汇票usance bill||bill at usance GjBQxn   
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长期汇票long bill T94$}- 5/)  
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短期汇票short bill ysPW<  
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逾期汇票overdue bill plAt +*&  
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宽限日期days of grace 50A_+f.7%  
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电汇telegraphic transfer （T.T） duCm+4,.  
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邮汇postal order||postal note （Am.）||post office order||money order sMK/l @7  
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本票promissory note （P/N） I\_R& v  
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押汇负责书||押汇保证书letter of hypothecation FKP^f\!M  
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副保||抵押品||付属担保物collateral security FW4 hqgE@  
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担保书trust receipt||letter of indemnity \Ip<bbB0  
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承兑||认付acceptance V4>P8cE  
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单张承兑general acceptance T7v8}_ "-  
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有条件承兑qualified acceptance y-U(`{[nM  
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附条件认付conditional acceptance 'coqm8V[%  
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部分认付partial acceptance   x[X.// :