[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 mw-a0  
会计报表statement of account ^\wl2  
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往来帐目account current HomN/wKh  
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现在往来帐||存款额current accout N[k<@Q?*a  
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销货帐account sales 8(xw?|D7  
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共同计算帐项joint account }*kJ-q&0  
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未决帐项outstanding account X\sm[_I  
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贷方帐项credit account||creditor account xl] ;*&  
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借方帐项debit account||debtor account h~miP7,c<u  
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应付帐||应付未付帐account payable LprM;Q_  
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应收帐||应收未收帐account receivable Lk.h.ST  
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新交易||新帐new account BGqa-d  
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未决帐||老帐old account '_o@VO  
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现金帐cash account K]"Kf{bx  
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流水帐running account l{%a&/  
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暂记帐||未定帐suspense account K`4GU[ul  
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过期帐||延滞帐overdue account||pastdue account /77z\[CeYH  
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杂项帐户sundry account CW0UMPE5  
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详细帐单||明细表detail account \dV Too  
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呆帐bad account `C'}e  
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会计项目title of account o}~3JBnT  
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会计薄||帐薄account-book m2b
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营业报告书||损益计算表account of budiness||business report },PBqWe  
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借贷细帐||交验帐account rendered g1qi\axm  
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明细帐account stated Wk[)+\WQ?  
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与…银行开立一户头to open an account with :t>Q:mX(N  
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与…银行建立交易to keep account with QUp?i  
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继续记帐to keep account C1 {ZW~"YI  
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与…有交易to have an account with $8@+j[>  
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作成会计帐||有往来帐项to make out an account with 6ZksqdP8  
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清算||清理债务to make up an account .K7C-Xn=  
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清洁帐目||与…停止交易to close ones account with CWvlr nv  
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结帐to close an account Ky6+~>  
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清理未付款to ask an account||to demand an account yjd(UWE  
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结清差额to balance the account with QQ~23TlA  
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清算to settle an account||to liquidate an account||to square an account Gc^t%Ue-H)  
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审查帐目||监查帐目to audit an account 1t#XQ?8  
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检查帐目to examine an account OA5f}+  
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转入A的帐户to charge the amount to As account vG3M5G  
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以计帐方式付款to pay on account 22'vm~2E  
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代理某人||为某人on ones account||on account of one kkL(;H:%  
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为自己计算||独立帐目on ones own account T,Fm"U6[(  
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由某人收益并负风险on ones account and risk||for ones account and risk [brkx3h  
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由某人负担for ones account||for account of one I<KCt2:X  
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按某人指示||列入某人帐户by order and for account of one I[%M!_+  
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列入5月份帐目for May account <a fO 6?`  
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编入某中帐项下to pass to the account of||to place to the account of wZ O@J|  
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寄出清算书to send in an account||to send in render an account CxkMhd8qz  
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支票薄cheque book /RMer Xj  
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支票陈票人cheque drawer 51z/  
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持票人cheque holder :)j7U3u  
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不记名支票cheque to bearer||bearer cheque eXc[3ceUr  
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记名支票||认人支票cheque to order MV9r5|3-  
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到期支票antedated cheque @kS|Jz$iY  
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未到期支票postdated cheque 3F;EE:  
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保付支票certified cheque .x]'eq}  
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未获兑现支票，退票returned cheque *q+oeAYX  
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横线支票crossed cheque .V7Y2!4TE  
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普通横线general crossing *Rz!i m|  
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特别横线special crossing E*Pz <  
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空白支票blank cheque !."Izz/  
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失效支票，过期支票stale cheque 3csm`JVK  
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普通支票open cheque (7M^-_q]D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,R7=]~<io"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &*Q|d*CP  
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支票换现金||兑现to cash a cheque g(ZeFOn  
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清理票款to clear a cheque ]#vvlM>/  
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保证兑现to certify a cheque "Nk=g~|  
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填写支票数额to fill up a cheque 9}K(Q=
 
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支票上划线to cross a cheque 4~]8N@Bii  
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开发支票to make out a cheque 3B!&ow<rt  
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签发支票，开立支票to draw a cheque||to issue a cheque bc0)'a\  
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透支支票to overdraw a cheque H{ Y5YTg]  
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背书支票to endorse a cheque Egjk^:@  
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请付票款||清付票款to pay a cheque||to honour a cheque ~P"!DaAf  
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支票退票to dishonour a cheque 6N)< o ;U  
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拒付支票to refuse a cheque &2< &X( )  
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拒付支票to stop payment of a cheque ^J#*n;OQ3A  
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提示要求付款to present for payment :#Ex3H7  
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见票即付持票人payable to bearer %1 VNP(E  
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支付指定人payable to order H>X\C;X[  
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已过期||无效out of date||stale vhE}{ED  
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请给出票人R/D||refer to drawer WV!kA_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kb}]sj  
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文字与数字不一致words and figures differ ZimMjZ%4  
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支票 13_+$DhU-L  
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时间已过account closed 8)q]^  
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更改处应加盖印章alterations require initials ncw ?;  
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时间已过effects not cleared jO3u]5}.6  
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停止付款payment stopped j2{,1hj  
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支票毁损cheque mutilated ^* /v,+01f  
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汇款||寄钱to remit||to send money '*LN)E>d  
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寄票供取款||支票支付to send a cheque for payment M?4r5R  
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寄款人a remitter 8.3_Wb(c  
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收款人a remittee I#hg(7|",  
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国外汇票foreign Bill =!P?/  
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国内汇票inland Bill n\ ',F  
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跟单汇票documentary bill Md?bAMnG+}  
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空头汇票accommodation bill B[_bJ *  
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原始汇票original bill ?kFCYZK|"  
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改写||换新票据renewed bill WT!\X["FI$  
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即期汇票sight bill||bill on demand ]XafFr6pe  
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…days after date||…days after date…日后付款 &?Z)V-1H  
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…months after date||…months after date…月后付款 .&}4  
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见票后…日付款…days after sight||…days sight sPTUGx '  
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见票后…月付款…months after sight||…months sight n_&)VF#n(  
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同组票据set of bills vMdhNOU  
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单张汇票sola of exchange||sole of exchange lnSE+YJ>  
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远期汇票usance bill||bill at usance wR+`("2{r  
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长期汇票long bill AbI*/|sY  
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短期汇票short bill `[:1!I.}-  
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逾期汇票overdue bill r_sl~^* :  
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宽限日期days of grace 5f@YrTO[@  
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电汇telegraphic transfer （T.T） )mVYqlU"  
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邮汇postal order||postal note （Am.）||post office order||money order L=!kDU  
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本票promissory note （P/N） ,;pX.Ob U  
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押汇负责书||押汇保证书letter of hypothecation :!15>ML;-  
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副保||抵押品||付属担保物collateral security @_ZW
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担保书trust receipt||letter of indemnity n7.lF  
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承兑||认付acceptance `9{C/qB  
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单张承兑general acceptance =C1Qo#QQ%  
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有条件承兑qualified acceptance CGl+!t{  
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附条件认付conditional acceptance 
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部分认付partial acceptance   d}J#wT