[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。   a3Z:C!|O'  
会计报表statement of account UaH26fWs  
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往来帐目account current q1U&vZ3]c  
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现在往来帐||存款额current accout L@>^_p$  
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销货帐account sales =Dh$yC-Zr  
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共同计算帐项joint account 0q:(-z\S4  
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未决帐项outstanding account 'q{PtYr  
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贷方帐项credit account||creditor account tn"Y9 k|  
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借方帐项debit account||debtor account )9; (>cdl  
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应付帐||应付未付帐account payable &_<VZS  
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应收帐||应收未收帐account receivable @J~lV\  
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新交易||新帐new account $w|o@ Ml)  
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未决帐||老帐old account r4;5b s6wm  
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现金帐cash account %0 0k1*$  
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流水帐running account tb-OKZq  
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暂记帐||未定帐suspense account K$MJ#Zx^  
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过期帐||延滞帐overdue account||pastdue account j33P~H~  
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杂项帐户sundry account 1R5\GKF6o  
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详细帐单||明细表detail account Rxvd+8FF  
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呆帐bad account Sb:zN'U  
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会计项目title of account ,?0-=o  
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会计薄||帐薄account-book ps!5HZ2:  
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营业报告书||损益计算表account of budiness||business report Ckl7rpY+  
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借贷细帐||交验帐account rendered a`EGx{q(  
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明细帐account stated v GR \GFm  
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与…银行开立一户头to open an account with }Ke }rM<  
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与…银行建立交易to keep account with hVT=j ?~  
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继续记帐to keep account 8aZey_Hw;+  
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与…有交易to have an account with OU)p)Y_z  
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作成会计帐||有往来帐项to make out an account with \[IdR^<YM  
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清算||清理债务to make up an account pzt Zb  
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清洁帐目||与…停止交易to close ones account with Q
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结帐to close an account <SC|A|  
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清理未付款to ask an account||to demand an account -YRL>
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结清差额to balance the account with C>\!'^u
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清算to settle an account||to liquidate an account||to square an account k,N U,^ &  
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审查帐目||监查帐目to audit an account aji~brq  
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检查帐目to examine an account %*Z2Gef?H  
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转入A的帐户to charge the amount to As account Znl>*e/|  
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以计帐方式付款to pay on account Ye=7Y57Nr  
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代理某人||为某人on ones account||on account of one |e-+xX|;  
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为自己计算||独立帐目on ones own account @~U6=(+  
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由某人收益并负风险on ones account and risk||for ones account and risk +i_f.Ipp  
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由某人负担for ones account||for account of one ; 7v7V  
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按某人指示||列入某人帐户by order and for account of one >
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列入5月份帐目for May account "JLhOTPaHf  
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编入某中帐项下to pass to the account of||to place to the account of @P 5@&G  
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寄出清算书to send in an account||to send in render an account M j%|'dZz  
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支票薄cheque book yr 9)ga%  
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支票陈票人cheque drawer o^"3C1j  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque f4y;K>u7p  
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记名支票||认人支票cheque to order ^JVP2L>o*  
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到期支票antedated cheque .
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未到期支票postdated cheque 2
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保付支票certified cheque \'=}kk`  
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未获兑现支票，退票returned cheque &B0&183  
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横线支票crossed cheque gO!h<1!  
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普通横线general crossing oySM?ZE  
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特别横线special crossing !Y(q pC:$  
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空白支票blank cheque geSo#mV  
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失效支票，过期支票stale cheque ^V]DY!@k3_  
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普通支票open cheque 4aKy]zPo E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bA,D]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E|3aiC,5  
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支票换现金||兑现to cash a cheque L-dKZ8Q  
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清理票款to clear a cheque dUSuhT  
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保证兑现to certify a cheque 8!Kfe  
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填写支票数额to fill up a cheque A???s,F_  
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支票上划线to cross a cheque 5S bSz!s`$  
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开发支票to make out a cheque 7\lc aC@  
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签发支票，开立支票to draw a cheque||to issue a cheque 3{z }[@N  
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透支支票to overdraw a cheque :+n7oOV  
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背书支票to endorse a cheque w*0T"hK  
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请付票款||清付票款to pay a cheque||to honour a cheque ^ z1WPI  
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支票退票to dishonour a cheque 3[$VW+YV  
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拒付支票to refuse a cheque &o(? } W  
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拒付支票to stop payment of a cheque (fl2?d5+C  
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提示要求付款to present for payment &'Ch[Wo]H  
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见票即付持票人payable to bearer }x+{=%~N  
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支付指定人payable to order r\yj$Gu>(  
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已过期||无效out of date||stale dM)fr  
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请给出票人R/D||refer to drawer GXwV>)!x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds om(#P5cSM;  
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文字与数字不一致words and figures differ (2S,0MHk  
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支票 _M7AQ5  
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时间已过account closed ")TI,a`  
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更改处应加盖印章alterations require initials , cS|fG  
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时间已过effects not cleared W8\K_M}  
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停止付款payment stopped cU+/I>V  
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支票毁损cheque mutilated ,1od]]>(O  
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汇款||寄钱to remit||to send money %U'YOE6  
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寄票供取款||支票支付to send a cheque for payment ]^"*Fdn  
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寄款人a remitter 1S<V,9(  
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收款人a remittee ?-Fp r C  
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国外汇票foreign Bill !XQG1!|ww  
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国内汇票inland Bill <S%M*j  
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跟单汇票documentary bill -Z Bk^p  
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空头汇票accommodation bill XX#YiG4|J  
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原始汇票original bill tUH#%  
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改写||换新票据renewed bill aj85vON1
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即期汇票sight bill||bill on demand ,~p'p)  
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…days after date||…days after date…日后付款 x!"S`AM  
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…months after date||…months after date…月后付款 i!@L`h!rw  
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见票后…日付款…days after sight||…days sight < {$zOF}  
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见票后…月付款…months after sight||…months sight dq?{?~3  
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同组票据set of bills CA, &R<]  
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单张汇票sola of exchange||sole of exchange p)NhV  
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远期汇票usance bill||bill at usance u2,V34b-  
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长期汇票long bill |}P4Gr}6  
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短期汇票short bill -*t4(wT|j  
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逾期汇票overdue bill &>y[5#qOl  
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宽限日期days of grace xrd@GTa I  
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电汇telegraphic transfer （T.T） A SME~]]?  
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邮汇postal order||postal note （Am.）||post office order||money order 4 qM
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本票promissory note （P/N） ~7a(KJgvd"  
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押汇负责书||押汇保证书letter of hypothecation S?_/Po |  
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副保||抵押品||付属担保物collateral security O/b~TVA  
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担保书trust receipt||letter of indemnity k/[*Wz$W  
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承兑||认付acceptance <5rs~  
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单张承兑general acceptance P5 fp!YF  
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有条件承兑qualified acceptance 7u8HcHl  
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附条件认付conditional acceptance pdCn98}%-  
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部分认付partial acceptance   fu3~W