[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。   2'5]~  
会计报表statement of account XK : 9r{r{  
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往来帐目account current 2 ho>eRX  
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现在往来帐||存款额current accout E@P %v{)  
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销货帐account sales r" K':O6y  
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共同计算帐项joint account aM{xdTYaU  
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未决帐项outstanding account 9JWa$iBH@  
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贷方帐项credit account||creditor account +Y V|ij  
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借方帐项debit account||debtor account lt_']QqU  
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应付帐||应付未付帐account payable fPR$kch  
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应收帐||应收未收帐account receivable /'hCi]b@v  
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新交易||新帐new account NBF MN%  
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未决帐||老帐old account Iu{kPyx  
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现金帐cash account (708H_  
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流水帐running account kEO7PK/  
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暂记帐||未定帐suspense account } %'bullT  
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过期帐||延滞帐overdue account||pastdue account =E&OuX-R  
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杂项帐户sundry account 1. D-FPK  
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详细帐单||明细表detail account KIeT!kmDl  
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呆帐bad account W[[bV  
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会计项目title of account S?{/hy  
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会计薄||帐薄account-book 0GDvwy D1  
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营业报告书||损益计算表account of budiness||business report ^2odr \  
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借贷细帐||交验帐account rendered J!ntXF  
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明细帐account stated J wmT/  
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与…银行开立一户头to open an account with L?Yoh<  
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与…银行建立交易to keep account with nsb4S{  
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继续记帐to keep account %OcGdbs  
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与…有交易to have an account with 9^F2$+T[:  
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作成会计帐||有往来帐项to make out an account with  ,%
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清算||清理债务to make up an account T_<BVM  
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清洁帐目||与…停止交易to close ones account with ~<qt%W?  

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结帐to close an account >x:EJV   
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清理未付款to ask an account||to demand an account 7q9gngT1LA  
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结清差额to balance the account with ?Ce#BwQ>  
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清算to settle an account||to liquidate an account||to square an account q$ghLGz  
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审查帐目||监查帐目to audit an account `kBnSio~  
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检查帐目to examine an account *8g<R  
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转入A的帐户to charge the amount to As account <ZPZk'53<f  
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以计帐方式付款to pay on account o#i ]"  
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代理某人||为某人on ones account||on account of one /r$&]C:Fi  
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为自己计算||独立帐目on ones own account _3^y|_!  
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由某人收益并负风险on ones account and risk||for ones account and risk {rGYRn,  
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由某人负担for ones account||for account of one *wUdC   
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按某人指示||列入某人帐户by order and for account of one m "]!I~jd  
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列入5月份帐目for May account eY3=|RR  
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编入某中帐项下to pass to the account of||to place to the account of 3}4#I_<$F@  
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寄出清算书to send in an account||to send in render an account Y\8+}g;KR  
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支票薄cheque book cs5ix"1A  
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支票陈票人cheque drawer TolrE cI  
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持票人cheque holder Qdm(q:w  
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不记名支票cheque to bearer||bearer cheque y*|L:!   
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记名支票||认人支票cheque to order f-]><z  
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到期支票antedated cheque r$?Vx_f`Q  
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未到期支票postdated cheque a'^0.1  
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保付支票certified cheque L, %Z9  
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未获兑现支票，退票returned cheque tKX}Ok:V%  
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横线支票crossed cheque pNSst_!>  
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普通横线general crossing ac3_L$X[  
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特别横线special crossing lnjL7x  
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空白支票blank cheque cL ae=N  
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失效支票，过期支票stale cheque 4"z;CGE7  
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普通支票open cheque #*\
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F],TG&>5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TdNsyr}JG  
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支票换现金||兑现to cash a cheque AVU7WU{  
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清理票款to clear a cheque EgFl="0  
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保证兑现to certify a cheque rtcJ=`)0`  
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填写支票数额to fill up a cheque i'U,S`L6>  
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支票上划线to cross a cheque +}&pVe\t  
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开发支票to make out a cheque :O5Tr03z  
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签发支票，开立支票to draw a cheque||to issue a cheque 2Y9y5[K,F)  
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透支支票to overdraw a cheque E=$7ieW  
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背书支票to endorse a cheque q]2}UuM|U  
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请付票款||清付票款to pay a cheque||to honour a cheque mMel,iK=  
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支票退票to dishonour a cheque dw|-=~  
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拒付支票to refuse a cheque de3yP,  
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拒付支票to stop payment of a cheque +OV%B .  
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提示要求付款to present for payment Fm-q=3  
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见票即付持票人payable to bearer 3j[w -Lfp  
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支付指定人payable to order X^?|Sz<^E  
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已过期||无效out of date||stale 6!gtve_  
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请给出票人R/D||refer to drawer EU?&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "4Wp>B  
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文字与数字不一致words and figures differ O?4vC5x  
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支票 S4aHce5PXA  
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时间已过account closed ci{9ODN  
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更改处应加盖印章alterations require initials ^R8U-V8:  
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时间已过effects not cleared 7am/X.  
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停止付款payment stopped I]WeZ,E  
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支票毁损cheque mutilated P!4{#'_
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汇款||寄钱to remit||to send money &xiDG=I#  
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寄票供取款||支票支付to send a cheque for payment mrLx]og,  
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寄款人a remitter M~{P',l*  
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收款人a remittee |q.:hWYFpM  
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国外汇票foreign Bill Mn }Z
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国内汇票inland Bill (HrkUkw  
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跟单汇票documentary bill |n6 Q  
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空头汇票accommodation bill 8$
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原始汇票original bill C"Y]W-Mgg  
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改写||换新票据renewed bill ">vYEkZ3  
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即期汇票sight bill||bill on demand 61rh\<bn  
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…days after date||…days after date…日后付款 !E:Vn *k;  
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…months after date||…months after date…月后付款 ]zq_gV8k  
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见票后…日付款…days after sight||…days sight Gxa.<E^k  
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见票后…月付款…months after sight||…months sight "QFADk1  
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同组票据set of bills )4_6\VaM  
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单张汇票sola of exchange||sole of exchange zcWxyLifl0  
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远期汇票usance bill||bill at usance wYMX1=  
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长期汇票long bill DD$Pr&~=  
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短期汇票short bill 9w<Bm"G  
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逾期汇票overdue bill L.:QI<n  
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宽限日期days of grace (
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电汇telegraphic transfer （T.T） Z:$b)+2:\  
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邮汇postal order||postal note （Am.）||post office order||money order <sl q1  
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本票promissory note （P/N） B]F7t4Y!  
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押汇负责书||押汇保证书letter of hypothecation -?1J+}?  
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副保||抵押品||付属担保物collateral security Py]ci`27  
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担保书trust receipt||letter of indemnity swL|Ff`$  
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承兑||认付acceptance ea>\.D-S  
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单张承兑general acceptance aW$nNUVD  
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有条件承兑qualified acceptance ^(vd8&71  
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附条件认付conditional acceptance +aq
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部分认付partial acceptance   vGT.(:\-,