[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。   &uu69)u  
会计报表statement of account G%fNGQwT  
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往来帐目account current (k5d.E]CK  
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现在往来帐||存款额current accout I-|1eR+3  
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销货帐account sales {DGnh1  
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共同计算帐项joint account ;"DI)hdz  
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未决帐项outstanding account 2o9IP>#u  
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贷方帐项credit account||creditor account %(n^reuP  
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借方帐项debit account||debtor account 0@PI=JZ%  
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应付帐||应付未付帐account payable [^E{Yz=8,  
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应收帐||应收未收帐account receivable e`D?x1-  
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新交易||新帐new account QF`o%mI  
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未决帐||老帐old account #^&.*'z%z  
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现金帐cash account /A~+32B  
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流水帐running account TdH~sz  
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暂记帐||未定帐suspense account !`F^LXGA  
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过期帐||延滞帐overdue account||pastdue account CHRO9  
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杂项帐户sundry account Rk.GrLp  
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详细帐单||明细表detail account Ghpk0ia%d  
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呆帐bad account 2r|!:^'?W  
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会计项目title of account
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会计薄||帐薄account-book L7lRh=D  
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营业报告书||损益计算表account of budiness||business report p-t*?p C  
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借贷细帐||交验帐account rendered M%NapK  
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明细帐account stated HBFuA.",  
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与…银行开立一户头to open an account with 'Na/AcRdg  
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与…银行建立交易to keep account with -)Y?1w  
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继续记帐to keep account Y%V|M0 0`  
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与…有交易to have an account with ^8V cm*  
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作成会计帐||有往来帐项to make out an account with dIo|i,-  
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清算||清理债务to make up an account 2rw<]Ce  
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清洁帐目||与…停止交易to close ones account with CDcs~PR@B  
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结帐to close an account L?^C\g6u]  
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清理未付款to ask an account||to demand an account b'N"?W^YQ  
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结清差额to balance the account with |7zm!^t$  
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清算to settle an account||to liquidate an account||to square an account KG #|Cq  
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审查帐目||监查帐目to audit an account utwh"E&W  
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检查帐目to examine an account >t8eVMMa  
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转入A的帐户to charge the amount to As account xiRTp:>  
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以计帐方式付款to pay on account vS<;:3  
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代理某人||为某人on ones account||on account of one XB;;
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为自己计算||独立帐目on ones own account dm$:xE":  
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由某人收益并负风险on ones account and risk||for ones account and risk +[2lS54"W4  
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由某人负担for ones account||for account of one w#b~R^U  
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按某人指示||列入某人帐户by order and for account of one 9DtSYd /  
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列入5月份帐目for May account {{DW P-v4  
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编入某中帐项下to pass to the account of||to place to the account of Bv=Z*"Fv  
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寄出清算书to send in an account||to send in render an account d#z67Nl6
  
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支票薄cheque book R\+$^G}#6  
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支票陈票人cheque drawer a,tP.Xsl  
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持票人cheque holder n+i}>3'A  
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不记名支票cheque to bearer||bearer cheque E|fPI u  
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记名支票||认人支票cheque to order -FPl",f=r  
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到期支票antedated cheque {M$8V~8D  
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未到期支票postdated cheque $H9xM  
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保付支票certified cheque BdYh:  
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未获兑现支票，退票returned cheque SW=p5@Hy{  
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横线支票crossed cheque {F4:  
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普通横线general crossing *Zv w&y*  
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特别横线special crossing ubQ(O uM"  
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空白支票blank cheque Zry> s0  
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失效支票，过期支票stale cheque 7-
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普通支票open cheque ZUu^==a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sHF vzE%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S|[UEU3FpB  
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支票换现金||兑现to cash a cheque &0g,Xkr  
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清理票款to clear a cheque "|.(yN  
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保证兑现to certify a cheque B /W$RcV  
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填写支票数额to fill up a cheque /Uc*7Y5j  
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支票上划线to cross a cheque |6>_L6t  
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开发支票to make out a cheque Db=gS=Qm  
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签发支票，开立支票to draw a cheque||to issue a cheque @m V C  
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透支支票to overdraw a cheque 6<Z:Xw  
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背书支票to endorse a cheque .> =(' -  
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请付票款||清付票款to pay a cheque||to honour a cheque u[@l~gwL  
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支票退票to dishonour a cheque 7|{}\w(I  
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拒付支票to refuse a cheque 1pt%Kw*@j  
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拒付支票to stop payment of a cheque )Q1"\\2j0  
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提示要求付款to present for payment E )TN,@%  
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见票即付持票人payable to bearer Mmxlp.l  
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支付指定人payable to order @OV|]u  
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已过期||无效out of date||stale JW{rA6?
 
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请给出票人R/D||refer to drawer M.x=<:upp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xnz3p"  
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文字与数字不一致words and figures differ 9f2UgNqe9  
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支票 tasIDoo+!J  
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时间已过account closed 'm4W}F  
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更改处应加盖印章alterations require initials uehDIl0\[b  
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时间已过effects not cleared 55tKTp V  
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停止付款payment stopped -n=^ U  
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支票毁损cheque mutilated ~rDZ?~%  
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汇款||寄钱to remit||to send money ^su<uG<R  
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寄票供取款||支票支付to send a cheque for payment U^Q:Y}^  
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寄款人a remitter ~R22?g.  
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收款人a remittee ^G4Py<s  
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国外汇票foreign Bill E%rk[wI  
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国内汇票inland Bill AS =?@2 q  
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跟单汇票documentary bill jz qyk^X  
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空头汇票accommodation bill ]j`c]
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原始汇票original bill KwPOO{4]g  
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改写||换新票据renewed bill S/9DtXQ  
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即期汇票sight bill||bill on demand S7/eS)SQR  
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…days after date||…days after date…日后付款 J|~MC7#@q  
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…months after date||…months after date…月后付款 &6ZD136  
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见票后…日付款…days after sight||…days sight ^/\Of{OZ-  
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见票后…月付款…months after sight||…months sight r76
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同组票据set of bills .J)I | '  
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单张汇票sola of exchange||sole of exchange i{`FmrPO~  
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远期汇票usance bill||bill at usance BG6B:  
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长期汇票long bill DU5c=rxW  
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短期汇票short bill VF?<{F  
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逾期汇票overdue bill mH%yGBp_  
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宽限日期days of grace jL%x7?*U0  
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电汇telegraphic transfer （T.T） nqI@Y)  
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邮汇postal order||postal note （Am.）||post office order||money order o
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本票promissory note （P/N） pGJ>O/%  
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押汇负责书||押汇保证书letter of hypothecation fZ0M%f  
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副保||抵押品||付属担保物collateral security +S>j0m<*  
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担保书trust receipt||letter of indemnity yE:+Lo`>  
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承兑||认付acceptance ,{M^-3C  
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单张承兑general acceptance qTdheX/  
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有条件承兑qualified acceptance 0z1ifg&  
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附条件认付conditional acceptance #.rdQ,)<  
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部分认付partial acceptance   |2O]R s