[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。   cu9Qwm  
会计报表statement of account MN8H;0g-  
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往来帐目account current }^ FulsC  
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现在往来帐||存款额current accout 5p"BD'^:  
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销货帐account sales @'FE2^~Jj  
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共同计算帐项joint account #&.
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未决帐项outstanding account }%!tT\8  
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贷方帐项credit account||creditor account MHj,<|8Q  
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借方帐项debit account||debtor account L,[;k  
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应付帐||应付未付帐account payable $0A~uDbs  
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应收帐||应收未收帐account receivable h11.'Eej`  
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新交易||新帐new account v;1F[?@3Y  
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未决帐||老帐old account cu!W4Ub<  
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现金帐cash account vV?rpe|%  
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流水帐running account AV8T  
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暂记帐||未定帐suspense account SO\/-]9#  
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过期帐||延滞帐overdue account||pastdue account oEz%= {f  
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杂项帐户sundry account SlLw{Yb7\.  
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详细帐单||明细表detail account S8Fmy1#  
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呆帐bad account p{dwZ_gl  
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会计项目title of account xda; K~w  
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会计薄||帐薄account-book H1"q  
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营业报告书||损益计算表account of budiness||business report Y<"7x#AB!  
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借贷细帐||交验帐account rendered }U w&Ny  
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明细帐account stated FSuAjBl0-  
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与…银行开立一户头to open an account with 6C4'BCYW(  
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与…银行建立交易to keep account with s#Jh -+lM  
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继续记帐to keep account vKwQXR~C  
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与…有交易to have an account with X2mREt9  
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作成会计帐||有往来帐项to make out an account with O|A_PyW  
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清算||清理债务to make up an account +QM@VQ  
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清洁帐目||与…停止交易to close ones account with l:6,QaT1  
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结帐to close an account Kz<@x`0   
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清理未付款to ask an account||to demand an account ?T_3n:  
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结清差额to balance the account with i`/+,<  
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清算to settle an account||to liquidate an account||to square an account S0g'r !;6  
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审查帐目||监查帐目to audit an account E|YdcS  
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检查帐目to examine an account cH<q:OYi  
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转入A的帐户to charge the amount to As account n\I#CH0V  
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以计帐方式付款to pay on account d_S*#/k  
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代理某人||为某人on ones account||on account of one N3t0-6$_  
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为自己计算||独立帐目on ones own account  Ae^X35  
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由某人收益并负风险on ones account and risk||for ones account and risk k~%<Ir1V]  
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由某人负担for ones account||for account of one at!Y3VywG  
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按某人指示||列入某人帐户by order and for account of one G.+l7bnZM  
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列入5月份帐目for May account G{aT2
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编入某中帐项下to pass to the account of||to place to the account of o sbHs$C  
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寄出清算书to send in an account||to send in render an account -B#yy]8  
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支票薄cheque book qo+N,x9o  
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支票陈票人cheque drawer 3>
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持票人cheque holder ^x*nq3^h\  
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不记名支票cheque to bearer||bearer cheque "wH)mQnd  
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记名支票||认人支票cheque to order RhF>T&Q  
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到期支票antedated cheque tc_f;S`k  
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未到期支票postdated cheque >Sk[vI0Y  
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保付支票certified cheque _\5~>g_  
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未获兑现支票，退票returned cheque i< (s}wg  
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横线支票crossed cheque J}spiVM  
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普通横线general crossing @z6!a  
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特别横线special crossing }pNX@C#De  
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空白支票blank cheque z,;;=V6 j  
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失效支票，过期支票stale cheque huF
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普通支票open cheque `linG1mF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $Ptk|qFe  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cH`^D?#se  
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支票换现金||兑现to cash a cheque A;K(J4y*  
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清理票款to clear a cheque 54p tP  
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保证兑现to certify a cheque r((Tavn  
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填写支票数额to fill up a cheque  y).P=z  
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支票上划线to cross a cheque QX0Y>&$)  
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开发支票to make out a cheque d+2daKi  
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签发支票，开立支票to draw a cheque||to issue a cheque R9dP,<2  
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透支支票to overdraw a cheque  WR.x&m
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背书支票to endorse a cheque 5{l1A(b  
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请付票款||清付票款to pay a cheque||to honour a cheque 2w1tK  
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支票退票to dishonour a cheque d'zT:g  
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拒付支票to refuse a cheque HHS45kg[c  
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拒付支票to stop payment of a cheque Pz473d  
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提示要求付款to present for payment Es;;t83p  
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见票即付持票人payable to bearer k>{-[X,/OV  
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支付指定人payable to order [X|OrRA  
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已过期||无效out of date||stale . bG{T|  
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请给出票人R/D||refer to drawer %HE
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VRhRwdC  
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文字与数字不一致words and figures differ Kq6qXc\x  
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支票  *
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时间已过account closed q_58Lw  
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更改处应加盖印章alterations require initials <w11nB)  
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时间已过effects not cleared EM~7#Y  
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停止付款payment stopped 3DHvaq q7  
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支票毁损cheque mutilated dK7 ^  
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汇款||寄钱to remit||to send money @@xF#3   
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寄票供取款||支票支付to send a cheque for payment -y<rM0"NE  
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寄款人a remitter l9,w> ]s  
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收款人a remittee 0c{Gr 0[>  
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国外汇票foreign Bill ;vZ*,q6  
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国内汇票inland Bill >4F dxa  
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跟单汇票documentary bill Z7ZWf'o  
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空头汇票accommodation bill 4_Tb)?L+:  
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原始汇票original bill iOE9FW|e  
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改写||换新票据renewed bill 3
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即期汇票sight bill||bill on demand  ||bA  
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…days after date||…days after date…日后付款 1ZGQhjcx  
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…months after date||…months after date…月后付款 R A-^!4tX  
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见票后…日付款…days after sight||…days sight ^*j[&:d  
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见票后…月付款…months after sight||…months sight Wl@0TUK  
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同组票据set of bills |^>L`6uo  
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单张汇票sola of exchange||sole of exchange ?et0W|^k  
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远期汇票usance bill||bill at usance tOp:e KN  
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长期汇票long bill /;]B1T7  
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短期汇票short bill -O5(%  
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逾期汇票overdue bill e{#a{`?Uez  
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宽限日期days of grace W6!4Qyn  
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电汇telegraphic transfer （T.T） d~xU?)n)  
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邮汇postal order||postal note （Am.）||post office order||money order t,r&SrC  
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本票promissory note （P/N） `!>dbR&1  
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押汇负责书||押汇保证书letter of hypothecation KTAe~y  
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副保||抵押品||付属担保物collateral security h1UlLy8  
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担保书trust receipt||letter of indemnity /B#lju!  
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承兑||认付acceptance  F>oxnhp6  
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单张承兑general acceptance _)Z7Le:f!  
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有条件承兑qualified acceptance ~RLx;  
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附条件认付conditional acceptance V]PhXVJ  
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部分认付partial acceptance   "qP^uno