[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。   i6`8yw  
会计报表statement of account _\]D<\St  
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往来帐目account current E 3I'3  
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现在往来帐||存款额current accout ]NFDE-Jz]  
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销货帐account sales (6h7'r $  
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共同计算帐项joint account ~-:CN(U  
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未决帐项outstanding account :T{or-  
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贷方帐项credit account||creditor account HJcZ~5jf  
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借方帐项debit account||debtor account $`=?Nb@@#  
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应付帐||应付未付帐account payable kcOpO<oE  
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应收帐||应收未收帐account receivable >u/yp[K y  
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新交易||新帐new account 3)-#yOr  
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未决帐||老帐old account l|fd,  
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现金帐cash account N-Z 9  
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流水帐running account lxz %bC@  
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暂记帐||未定帐suspense account [<`+9R  
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过期帐||延滞帐overdue account||pastdue account .=FJ5?:4i%  
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杂项帐户sundry account z[rB/|2  
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详细帐单||明细表detail account P}I*SV 0  
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呆帐bad account xle29:?l  
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会计项目title of account b2Hpuej  
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会计薄||帐薄account-book ex1ecPpN  
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营业报告书||损益计算表account of budiness||business report ?xet:#R'  
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借贷细帐||交验帐account rendered zyr6Tv61U  
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明细帐account stated |(<L!6  
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与…银行开立一户头to open an account with ?1uAY.~ZZB  
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与…银行建立交易to keep account with UQ)}i7v  
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继续记帐to keep account E'G>'cW;x  
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与…有交易to have an account with TRZ^$<AG  
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作成会计帐||有往来帐项to make out an account with Pa}vmn1$  
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清算||清理债务to make up an account pQNFH)=nw  
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清洁帐目||与…停止交易to close ones account with /Hmo!"W`  
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结帐to close an account .K
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清理未付款to ask an account||to demand an account 8:xo ~Vc  
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结清差额to balance the account with sd53 _sV  
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清算to settle an account||to liquidate an account||to square an account SK52.xXJ  
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审查帐目||监查帐目to audit an account )*h~dx_cm  
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检查帐目to examine an account p8l#=]\;  
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转入A的帐户to charge the amount to As account zF&UdS3  
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以计帐方式付款to pay on account m7vxzC*  
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代理某人||为某人on ones account||on account of one acQNpT  
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为自己计算||独立帐目on ones own account |SKG4_wGe  
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由某人收益并负风险on ones account and risk||for ones account and risk ]31XX=  
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由某人负担for ones account||for account of one ^!o}>ls['  
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按某人指示||列入某人帐户by order and for account of one aG
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列入5月份帐目for May account f&|A[i>g  
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编入某中帐项下to pass to the account of||to place to the account of 6h6?BQSE  
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寄出清算书to send in an account||to send in render an account X2dc\v.x  
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支票薄cheque book `k]!6osZ
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支票陈票人cheque drawer Nv?-*&L
 
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持票人cheque holder +O$:  
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不记名支票cheque to bearer||bearer cheque I+"?,Ej$K  
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记名支票||认人支票cheque to order -}X?2Q  
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到期支票antedated cheque -*%!q$ :  
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未到期支票postdated cheque ihiuSF<NaQ  
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保付支票certified cheque z_Wm HB  
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未获兑现支票，退票returned cheque n^AP"1l8?0  
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横线支票crossed cheque * {gxI<  
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普通横线general crossing }F{C= l2  
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特别横线special crossing
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空白支票blank cheque NtY*sUKRD  
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失效支票，过期支票stale cheque r(: 8!=~K  
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普通支票open cheque e&$p-0DmT|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Vk-W8[W 7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PwW^y#96  
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支票换现金||兑现to cash a cheque v"u7~Dw#1  
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清理票款to clear a cheque )A="eW_>  
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保证兑现to certify a cheque 99^AT*ByY  
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填写支票数额to fill up a cheque ^ED"rMI  
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支票上划线to cross a cheque p ?Ed- S  
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开发支票to make out a cheque q@w{c=  
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签发支票，开立支票to draw a cheque||to issue a cheque um;:fT+  
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透支支票to overdraw a cheque R'zu"I  
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背书支票to endorse a cheque tpXa*6  
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请付票款||清付票款to pay a cheque||to honour a cheque `gt:gx>a  
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支票退票to dishonour a cheque YG4WS |  
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拒付支票to refuse a cheque 20aZI2sk`  
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拒付支票to stop payment of a cheque SBTPTb  
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提示要求付款to present for payment e8,{|a  
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见票即付持票人payable to bearer !6HuFf  
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支付指定人payable to order }X]\VSF{  
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已过期||无效out of date||stale GW3>&j_!d  
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请给出票人R/D||refer to drawer yl$F~e1W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DtWxr  
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文字与数字不一致words and figures differ zBY ~lNB  
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支票 oQT2S>cm^  
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时间已过account closed lpy: 3`ti  
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更改处应加盖印章alterations require initials ?^u^im  
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时间已过effects not cleared yK1ie  
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停止付款payment stopped 7Xg?U'X  
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支票毁损cheque mutilated 6L9,'Bg  
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汇款||寄钱to remit||to send money : Q_3hK  
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寄票供取款||支票支付to send a cheque for payment dJ ~Zr)>  
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寄款人a remitter bT)]'(Xy  
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收款人a remittee "OmD@ EMT  
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国外汇票foreign Bill >Cr\y  
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国内汇票inland Bill -e*ZCwQ  
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跟单汇票documentary bill k@dN$O%p  
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空头汇票accommodation bill ?6^|ZtB  
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原始汇票original bill m ci/'b Xt  
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改写||换新票据renewed bill %McE`155  
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即期汇票sight bill||bill on demand g%[c<l9  
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…days after date||…days after date…日后付款 4JGtI*%5lq  
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…months after date||…months after date…月后付款 0'YG6(h  
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见票后…日付款…days after sight||…days sight Eow_&#WW;P  
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见票后…月付款…months after sight||…months sight uN([*' 0Cg  
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同组票据set of bills [I!6PGx  
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单张汇票sola of exchange||sole of exchange Bp8'pj;~  
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远期汇票usance bill||bill at usance a,2'+ Tlo  
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长期汇票long bill P:30L'.=[  
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短期汇票short bill h4q|lA6!k8  
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逾期汇票overdue bill ?c[*:N(  
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宽限日期days of grace ne4Q#P  
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电汇telegraphic transfer （T.T） UrqRx?#  
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邮汇postal order||postal note （Am.）||post office order||money order 0q&<bV:D  
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本票promissory note （P/N） {phNd s%  
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押汇负责书||押汇保证书letter of hypothecation ;M)Q wF1  
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副保||抵押品||付属担保物collateral security P-?0zF/T$  
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担保书trust receipt||letter of indemnity C{U?0!^  
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承兑||认付acceptance nAv#?1cjz  
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单张承兑general acceptance 4K\G16'$v  
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有条件承兑qualified acceptance ;ub;lh3  
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附条件认付conditional acceptance ,o86}6Ag  
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部分认付partial acceptance   ssfr}fzH