[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。   _baqN!N  
会计报表statement of account %9[GP7?  
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往来帐目account current 51.F,uY  
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现在往来帐||存款额current accout p]`pUw{  
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销货帐account sales ,TOLr%+v~n  
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共同计算帐项joint account XZcsx  
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未决帐项outstanding account j6Jz  
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贷方帐项credit account||creditor account MP[v 9m@  
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借方帐项debit account||debtor account ;DC0LJ  
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应付帐||应付未付帐account payable 7b+
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应收帐||应收未收帐account receivable \^Y#"zXo1  
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新交易||新帐new account mI9h| n   
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未决帐||老帐old account pal))e!B  
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现金帐cash account !Q.c8GRUQ  
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流水帐running account 07(E/A]  
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暂记帐||未定帐suspense account /@3+zpaw X  
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过期帐||延滞帐overdue account||pastdue account S BFhC  
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杂项帐户sundry account Ku&(+e  
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详细帐单||明细表detail account A:D\!5=  
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呆帐bad account  fx;5j;  
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会计项目title of account *k
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会计薄||帐薄account-book 0I#<-9&d-  
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营业报告书||损益计算表account of budiness||business report VqbiZOZ@  
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借贷细帐||交验帐account rendered <5X@r#Lz  
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明细帐account stated ':>B%k  
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与…银行开立一户头to open an account with ALwuw^+  
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与…银行建立交易to keep account with 5sE^MS1  
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继续记帐to keep account Y{O&-5H^|  
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与…有交易to have an account with {10ms_s  
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作成会计帐||有往来帐项to make out an account with m!2Dk#t  
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清算||清理债务to make up an account )
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清洁帐目||与…停止交易to close ones account with MvW>ktkU  
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结帐to close an account 0l##M06>  
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清理未付款to ask an account||to demand an account b1#=q0Zl  
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结清差额to balance the account with ep?0@5D}]  
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清算to settle an account||to liquidate an account||to square an account +doT^&2u*  
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审查帐目||监查帐目to audit an account 8F* WT|]  
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检查帐目to examine an account sfV.X:ev  
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转入A的帐户to charge the amount to As account W'
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以计帐方式付款to pay on account mig3.is  
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代理某人||为某人on ones account||on account of one ]KeNC)R  
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为自己计算||独立帐目on ones own account nrIL_  
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由某人收益并负风险on ones account and risk||for ones account and risk 6\;1<Sw*  
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由某人负担for ones account||for account of one :Y >]6  
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按某人指示||列入某人帐户by order and for account of one r%pFq1/'!  
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列入5月份帐目for May account "6yiQ\`J  
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编入某中帐项下to pass to the account of||to place to the account of h&bV!M  
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寄出清算书to send in an account||to send in render an account (Fzh1#  
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支票薄cheque book ;Ia1L{472m  
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支票陈票人cheque drawer ^YJA\d@  
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持票人cheque holder yVHlT  
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不记名支票cheque to bearer||bearer cheque :$i :8lz  
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记名支票||认人支票cheque to order )_*a7N!  
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到期支票antedated cheque I.+)sB?5  
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未到期支票postdated cheque e=o{Zo?H=  
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保付支票certified cheque nj
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未获兑现支票，退票returned cheque s>@#9psm  
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横线支票crossed cheque nN=:#4 >Y  
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普通横线general crossing 7t-*L}~WA  
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特别横线special crossing M eI2i  
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空白支票blank cheque }^pQ
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失效支票，过期支票stale cheque k>:/D  
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普通支票open cheque 9*=@/1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +e0dV_T_>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _b!;(~@p  
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支票换现金||兑现to cash a cheque O^X[9vr W  
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清理票款to clear a cheque Sv~YFS :oy  
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保证兑现to certify a cheque (#j2P0B  
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填写支票数额to fill up a cheque e;A^.\SP  
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支票上划线to cross a cheque +A8=R%&b)[  
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开发支票to make out a cheque gd oJ4b  
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签发支票，开立支票to draw a cheque||to issue a cheque v!<PDw2'  
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透支支票to overdraw a cheque -"~
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背书支票to endorse a cheque TK;\_yN  
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请付票款||清付票款to pay a cheque||to honour a cheque 6#E]zmXO2  
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支票退票to dishonour a cheque 9 '2=  
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拒付支票to refuse a cheque ixOEdQ  
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拒付支票to stop payment of a cheque 0Vf)Rw1%I  
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提示要求付款to present for payment F|ETug n  
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见票即付持票人payable to bearer CXBzX:T?#  
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支付指定人payable to order ?#?e(mpo  
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已过期||无效out of date||stale }.'Z=yy  
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请给出票人R/D||refer to drawer !&W|myN ^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y=9j2 ]t  
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文字与数字不一致words and figures differ jA,|JgN|n  
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支票 lDC}HC  
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时间已过account closed 2\5cjdy  
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更改处应加盖印章alterations require initials @m?{80;uQ  
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时间已过effects not cleared YxJ`-6  
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停止付款payment stopped E3f9<hm  
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支票毁损cheque mutilated YN^T$,*  
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汇款||寄钱to remit||to send money /1[gn8V691  
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寄票供取款||支票支付to send a cheque for payment gfm;xT/y  
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寄款人a remitter lbS?/f  
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收款人a remittee [sj VRW-  
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国外汇票foreign Bill 74_xR  
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国内汇票inland Bill 72,"Cj  
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跟单汇票documentary bill Vho0eV=  
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空头汇票accommodation bill 8*s7m   
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原始汇票original bill /.P9MSz0G  
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改写||换新票据renewed bill FVgMmYU  
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即期汇票sight bill||bill on demand $"8d:N?I[  
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…days after date||…days after date…日后付款 JMlV@t7y<  
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…months after date||…months after date…月后付款 V"#Jk!k9k  
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见票后…日付款…days after sight||…days sight QaQ'OrP   
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见票后…月付款…months after sight||…months sight 0E6lmz`O  
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同组票据set of bills <m-.aK{9  
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单张汇票sola of exchange||sole of exchange KDey(DN:  
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远期汇票usance bill||bill at usance 2dbRE:v5  
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长期汇票long bill {TAw)!R ~  
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短期汇票short bill #w>~u2W  
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逾期汇票overdue bill E5UcZ
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宽限日期days of grace &ao(!/im  
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电汇telegraphic transfer （T.T） JNo8>aFOb  
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邮汇postal order||postal note （Am.）||post office order||money order Q~Ea8UT.#  
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本票promissory note （P/N） $ j*Qo/xd  
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押汇负责书||押汇保证书letter of hypothecation 0=![fjm  
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副保||抵押品||付属担保物collateral security J(iV0LAZb  
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担保书trust receipt||letter of indemnity |_zO_Frtp  
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承兑||认付acceptance JwP:2-o  
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单张承兑general acceptance xPC"c*  
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有条件承兑qualified acceptance Tr.hmGU  
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附条件认付conditional acceptance d2jr8U  
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部分认付partial acceptance   Lj 8<'"U#