[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。   ~fT_8z  
会计报表statement of account FvJd8kV  
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往来帐目account current ^d~1E Er  
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现在往来帐||存款额current accout R0L&*Bjm  
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销货帐account sales t| 'N+-T3  
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共同计算帐项joint account '*k'i;2/1  
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未决帐项outstanding account 7?kIVP1r  
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贷方帐项credit account||creditor account *0>mB  
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借方帐项debit account||debtor account I=.z+#Y  
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应付帐||应付未付帐account payable cPU/tkc  
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应收帐||应收未收帐account receivable |R#"Th6mH!  
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新交易||新帐new account i6 (a@KRY  
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未决帐||老帐old account sPb=82~z  
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现金帐cash account !DI{:I_h(  
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流水帐running account ?&^?-S% p  
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暂记帐||未定帐suspense account YTj kPj:  
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过期帐||延滞帐overdue account||pastdue account A,)VM9M_l  
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杂项帐户sundry account wprX!)w<i  
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详细帐单||明细表detail account 4j!]:ra  
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呆帐bad account .<K iMh  
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会计项目title of account @YH+cG|  
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会计薄||帐薄account-book QERU5|.wc  
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营业报告书||损益计算表account of budiness||business report lMz<s  
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借贷细帐||交验帐account rendered 3~qR  
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明细帐account stated >z`,ch6~  
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与…银行开立一户头to open an account with 7D fTfTU6  
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与…银行建立交易to keep account with | Cdvfk  
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继续记帐to keep account a0*2) uL}  
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与…有交易to have an account with F #{gf
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作成会计帐||有往来帐项to make out an account with 1|? K\B  
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清算||清理债务to make up an account )n=ARDd^e  
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清洁帐目||与…停止交易to close ones account with *wV[TKaN  
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结帐to close an account E:nt)Ef,  
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清理未付款to ask an account||to demand an account C
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结清差额to balance the account with XV'fW~j\  
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清算to settle an account||to liquidate an account||to square an account yZJ*dadAr  
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审查帐目||监查帐目to audit an account ^^(<c,NX#M  
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检查帐目to examine an account I"xWw/Ec  
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转入A的帐户to charge the amount to As account LEh)g[  
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以计帐方式付款to pay on account |t\|:E>" }  
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代理某人||为某人on ones account||on account of one fo\\o4Qyh  
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为自己计算||独立帐目on ones own account {TZE/A3D,  
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由某人收益并负风险on ones account and risk||for ones account and risk j"<Y!Y3  
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由某人负担for ones account||for account of one >zL|8f  
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按某人指示||列入某人帐户by order and for account of one q|q::q*  
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列入5月份帐目for May account Wp*sPZ  
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编入某中帐项下to pass to the account of||to place to the account of - 8syjKTg  
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寄出清算书to send in an account||to send in render an account umDtp\  
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支票薄cheque book [:i sZG*  
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支票陈票人cheque drawer a!.!2a&t  
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持票人cheque holder Am7| /  
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不记名支票cheque to bearer||bearer cheque R+^zy"~  
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记名支票||认人支票cheque to order s<{GpWT8  
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到期支票antedated cheque ocP*\NR  
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未到期支票postdated cheque N K"%DU<  
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保付支票certified cheque sVD([`Nmc  
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未获兑现支票，退票returned cheque 5|m9:Hv[#  
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横线支票crossed cheque QZYM9a>  
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普通横线general crossing T;%+]:w<  
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特别横线special crossing 1Y2a*J  
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空白支票blank cheque X?_v+'G  
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失效支票，过期支票stale cheque rOhA*_EG  
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普通支票open cheque b__n~\q_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s~#
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Zm5nLxM  
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支票换现金||兑现to cash a cheque cRPr9LfD@  
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清理票款to clear a cheque H?ieNXP7{  
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保证兑现to certify a cheque %9cqJ]S  
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填写支票数额to fill up a cheque Pm'.,?"  
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支票上划线to cross a cheque 1Q3%!~<\s  
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开发支票to make out a cheque 3Ro7M=]  
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签发支票，开立支票to draw a cheque||to issue a cheque i,\t]EJA
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透支支票to overdraw a cheque T749@!v`z  
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背书支票to endorse a cheque uBV^nUjS"m  
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请付票款||清付票款to pay a cheque||to honour a cheque 1mkQ"E4  
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支票退票to dishonour a cheque xQcMQ{&;  
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拒付支票to refuse a cheque _,Io(QS  
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拒付支票to stop payment of a cheque INeWi=1  
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提示要求付款to present for payment M?:f^  
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见票即付持票人payable to bearer 4%Z\G@0<'  
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支付指定人payable to order n[S41809<  
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已过期||无效out of date||stale Uzm[e%/`  
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请给出票人R/D||refer to drawer B "s8i{Vm  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S]e~)IgO  
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文字与数字不一致words and figures differ c Gaz$=/  
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支票 ;zxlwdfcr'  
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时间已过account closed D;T r  
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更改处应加盖印章alterations require initials sD8xH  
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时间已过effects not cleared ]mGsNQ ].H  
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停止付款payment stopped ne%OTr4dD  
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支票毁损cheque mutilated < c4RmnA  
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汇款||寄钱to remit||to send money YF[!Hpzq  
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寄票供取款||支票支付to send a cheque for payment b-=[(]_$h  
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寄款人a remitter <OO/Tn'a  
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收款人a remittee zSM7x  
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国外汇票foreign Bill ~q%9zO'  
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国内汇票inland Bill c(=O`%B{  
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跟单汇票documentary bill =}o>
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空头汇票accommodation bill uV:uXQni``  
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原始汇票original bill $aI MQ[(  
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改写||换新票据renewed bill 2o5<nGn  
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即期汇票sight bill||bill on demand &!~n=]*sz  
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…days after date||…days after date…日后付款 y#0Z[[I0  
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…months after date||…months after date…月后付款 f?^xh  
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见票后…日付款…days after sight||…days sight qNVw+U;2P  
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见票后…月付款…months after sight||…months sight 07Cuoqt2  
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同组票据set of bills 5|t&qUV  
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单张汇票sola of exchange||sole of exchange sjkl? _  
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远期汇票usance bill||bill at usance _)" 5 gv  
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长期汇票long bill 78#ud15Ml  
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短期汇票short bill e%>E| 9*u  
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逾期汇票overdue bill Bv *h?`Q  
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宽限日期days of grace 4D
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电汇telegraphic transfer （T.T） jGPs!64f)  
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邮汇postal order||postal note （Am.）||post office order||money order `8Ix&d3F  
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本票promissory note （P/N） )[.URp&   
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押汇负责书||押汇保证书letter of hypothecation T]k@g_  
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副保||抵押品||付属担保物collateral security ]F!,Jx  
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担保书trust receipt||letter of indemnity )VrHP9fu  
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承兑||认付acceptance XZJx3!~fm  
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单张承兑general acceptance {fs(+ 0ei  
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有条件承兑qualified acceptance O,PHAwVG%L  
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附条件认付conditional acceptance -i4gzak  
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部分认付partial acceptance   W%x#ps5%