[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。   *Mwfo
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会计报表statement of account QJ#u[hsMFp  
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往来帐目account current crd|2bjp+  
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现在往来帐||存款额current accout _%wK}eH+sy  
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销货帐account sales x .b; +p}=  
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共同计算帐项joint account 5v|H<wPp  
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未决帐项outstanding account f}[H `OF  
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贷方帐项credit account||creditor account dh&W;zs  
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借方帐项debit account||debtor account LeY+p]n~  
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应付帐||应付未付帐account payable 6m9 7_NRO  
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应收帐||应收未收帐account receivable h$70H^r  
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新交易||新帐new account - %|P  
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未决帐||老帐old account D?^540,b  
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现金帐cash account 9`B0fv Q&  
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流水帐running account 6 }!Z"  
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暂记帐||未定帐suspense account )\wue sAO  
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过期帐||延滞帐overdue account||pastdue account 9JPEj-3`g  
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杂项帐户sundry account +Q)ULnie e  

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详细帐单||明细表detail account @4drjT  
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呆帐bad account y<uAp  
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会计项目title of account cJDd0(tD!  
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会计薄||帐薄account-book r\2vl8X~  
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营业报告书||损益计算表account of budiness||business report E]I$}>k  
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借贷细帐||交验帐account rendered 5\ hd4  
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明细帐account stated 6na^]t~ncm  
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与…银行开立一户头to open an account with g(Yb^'X/  

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与…银行建立交易to keep account with ,"\@fwy{  
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继续记帐to keep account LWnR?Qve<  
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与…有交易to have an account with ;# uZhd  
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作成会计帐||有往来帐项to make out an account with 4_/?:$KO  
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清算||清理债务to make up an account n>>Qn&ym  
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清洁帐目||与…停止交易to close ones account with #OO>rm$  
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结帐to close an account 9
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清理未付款to ask an account||to demand an account ^.dsW0"0  
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结清差额to balance the account with (3J$>Na  
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清算to settle an account||to liquidate an account||to square an account +_XzmjnDd  
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审查帐目||监查帐目to audit an account  #wL  

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检查帐目to examine an account ^6 _e=jIN  
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转入A的帐户to charge the amount to As account N"nd*?  
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以计帐方式付款to pay on account {r@Ty*W} L  
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代理某人||为某人on ones account||on account of one ?VP8ycm  
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为自己计算||独立帐目on ones own account "?V0$-DR  
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由某人收益并负风险on ones account and risk||for ones account and risk 9WyAb3d'  
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由某人负担for ones account||for account of one 7@D@ucL  
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按某人指示||列入某人帐户by order and for account of one ZrsBm_Rx  
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列入5月份帐目for May account 45@^L's  
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编入某中帐项下to pass to the account of||to place to the account of hgPa
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寄出清算书to send in an account||to send in render an account b3=rG(0f  
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支票薄cheque book C5o#i*|  
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支票陈票人cheque drawer m*&]!mM"0G  
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持票人cheque holder (7wc*#}  
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不记名支票cheque to bearer||bearer cheque Sc]B#/~B  
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记名支票||认人支票cheque to order ~~D{spMVO  
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到期支票antedated cheque X
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未到期支票postdated cheque >FeX<L  
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保付支票certified cheque =x/X:;) >  
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未获兑现支票，退票returned cheque N=V==Dbu-  
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横线支票crossed cheque )*u8/U  
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普通横线general crossing &)Q
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特别横线special crossing [F+}V,  
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空白支票blank cheque "fb[23g%@k  
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失效支票，过期支票stale cheque <;lkUU(WT2  
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普通支票open cheque <]o x;-56  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #`^}PuQ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9+|$$)  
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支票换现金||兑现to cash a cheque PI {bmZ  
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清理票款to clear a cheque w7L{_aom  
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保证兑现to certify a cheque Fe*R  
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填写支票数额to fill up a cheque )MVz$h{c.]  
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支票上划线to cross a cheque ,&A7iO  
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开发支票to make out a cheque M] %?>G  
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签发支票，开立支票to draw a cheque||to issue a cheque C==hox7b  
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透支支票to overdraw a cheque <NY^M!  
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背书支票to endorse a cheque  qA7>vi%  
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请付票款||清付票款to pay a cheque||to honour a cheque r,3DTBe  
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支票退票to dishonour a cheque d"mkL-  
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拒付支票to refuse a cheque 4[r0G+  
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拒付支票to stop payment of a cheque l/GGCnO/  
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提示要求付款to present for payment Gr'  CtO  
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见票即付持票人payable to bearer
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支付指定人payable to order $y&E(J  
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已过期||无效out of date||stale X1|njJGO1  
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请给出票人R/D||refer to drawer |Nn)m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,/%=sux  
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文字与数字不一致words and figures differ wC+u73599  
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支票 ,, OW  
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时间已过account closed c /HHy,  
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更改处应加盖印章alterations require initials F=e8IUr  
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时间已过effects not cleared M*, -zGr  
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停止付款payment stopped L^2%1GfE{  
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支票毁损cheque mutilated wedbx00o  
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汇款||寄钱to remit||to send money {0wIR_dGX  
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寄票供取款||支票支付to send a cheque for payment %~H-)_d20  
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寄款人a remitter x_N'TjS^{  
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收款人a remittee Wd
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国外汇票foreign Bill A@!qv#'  
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国内汇票inland Bill taHJ ub  
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跟单汇票documentary bill 
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空头汇票accommodation bill shy-Gu&  
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原始汇票original bill ^+>laOzC`8  
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改写||换新票据renewed bill XSwl Tg  
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即期汇票sight bill||bill on demand .]Y$o^mf  
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…days after date||…days after date…日后付款  twHVv  
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…months after date||…months after date…月后付款 Wq D4YGN  
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见票后…日付款…days after sight||…days sight $D~0~gn~  
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见票后…月付款…months after sight||…months sight u OmtyX  
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同组票据set of bills n:I,PS0H<  
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单张汇票sola of exchange||sole of exchange RtkEGxw*^  
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远期汇票usance bill||bill at usance q<x/Hat)  
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长期汇票long bill 6IN e@  
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短期汇票short bill k$^UUo6  
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逾期汇票overdue bill ozyX$tp  
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宽限日期days of grace nmee 'oEw  
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电汇telegraphic transfer （T.T） f=+
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邮汇postal order||postal note （Am.）||post office order||money order @W.S6;GA\  
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本票promissory note （P/N） ~p6 V,Q  
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押汇负责书||押汇保证书letter of hypothecation 7uqzm  
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副保||抵押品||付属担保物collateral security ,C\i^>=  
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担保书trust receipt||letter of indemnity G{~J|{t\yz  
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承兑||认付acceptance P-_6wfg,;>  
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单张承兑general acceptance h%na>G  
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有条件承兑qualified acceptance ='r!g  
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附条件认付conditional acceptance BQHVQs   
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部分认付partial acceptance   V*;(kEqj