[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。   Nmd{C(^o  
会计报表statement of account +*xc4  
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往来帐目account current N@Oe[X8  
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现在往来帐||存款额current accout `#w#!@s#@  
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销货帐account sales Qd\='*:!  
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共同计算帐项joint account SOX7  
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未决帐项outstanding account IiRQ-,t1  
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贷方帐项credit account||creditor account ]c v|dc=  
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借方帐项debit account||debtor account U,p'<rmS  
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应付帐||应付未付帐account payable E3Y0@r  
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应收帐||应收未收帐account receivable &*'^
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新交易||新帐new account jIr\.i  
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未决帐||老帐old account 5,oLl {S'  
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现金帐cash account ,wM}h  
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流水帐running account RQ[/s lg  
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暂记帐||未定帐suspense account YkMFU'?[  
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过期帐||延滞帐overdue account||pastdue account 6 ,jCO@!   
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杂项帐户sundry account m:`M&Xs&  
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详细帐单||明细表detail account bo90;7EK8  
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呆帐bad account 13Z,;YW  
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会计项目title of account hp/pm6   
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会计薄||帐薄account-book \+sa[
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营业报告书||损益计算表account of budiness||business report *A8*FX>\F  
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借贷细帐||交验帐account rendered R!"|~OO  
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明细帐account stated \db=]L=|  
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与…银行开立一户头to open an account with v9r.w-  
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与…银行建立交易to keep account with ohx$;j  
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继续记帐to keep account B@ufrQ#Y.  
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与…有交易to have an account with CEw%_U@8  
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作成会计帐||有往来帐项to make out an account with pL[3,.@WA  
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清算||清理债务to make up an account _{#K  
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清洁帐目||与…停止交易to close ones account with YRBJ(v"9  
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结帐to close an account 3J 5,V  
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清理未付款to ask an account||to demand an account | Z7j s"  
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结清差额to balance the account with :8/ 6dx@Y(  
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清算to settle an account||to liquidate an account||to square an account vuY X0&  
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审查帐目||监查帐目to audit an account 1Vz^?t:  
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检查帐目to examine an account $")Gd@aR  
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转入A的帐户to charge the amount to As account (b[=~N
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以计帐方式付款to pay on account V?.=_T<  
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代理某人||为某人on ones account||on account of one @f|~$$k=  
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为自己计算||独立帐目on ones own account NCzabl  
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由某人收益并负风险on ones account and risk||for ones account and risk "O$WfpKX  
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由某人负担for ones account||for account of one }Ptv[{q]GE  
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按某人指示||列入某人帐户by order and for account of one q^^R
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列入5月份帐目for May account  Glx{Zu=  
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编入某中帐项下to pass to the account of||to place to the account of l]t^MEoc8  
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寄出清算书to send in an account||to send in render an account aA>!p{/x  
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支票薄cheque book Si23w'T  
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支票陈票人cheque drawer XJl 3\*  
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持票人cheque holder L:@COy  
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不记名支票cheque to bearer||bearer cheque @J^ Oy 3z  
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记名支票||认人支票cheque to order B2_fCSlg  
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到期支票antedated cheque yF|28KJ  
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未到期支票postdated cheque
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保付支票certified cheque &h6 `hP_  
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未获兑现支票，退票returned cheque A+\rGVNH'S  
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横线支票crossed cheque .]<iRf[\[  
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普通横线general crossing DmB?.l-  
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特别横线special crossing K^b'<} $|p  
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空白支票blank cheque "1DlusmCCB  
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失效支票，过期支票stale cheque 8f'r_,"  
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普通支票open cheque ]yFO~4Nu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tjne[p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3 }#rg  
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支票换现金||兑现to cash a cheque !(j<Y0xo:  
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清理票款to clear a cheque IG:CWPU  
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保证兑现to certify a cheque dA(+02U/.  
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填写支票数额to fill up a cheque h{ EnS5~  
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支票上划线to cross a cheque ]^QO^{Sz  
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开发支票to make out a cheque 07,&weQ  
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签发支票，开立支票to draw a cheque||to issue a cheque 0 \o5+  
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透支支票to overdraw a cheque u&o<>d
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背书支票to endorse a cheque AIM
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请付票款||清付票款to pay a cheque||to honour a cheque RJD(c#r$  
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支票退票to dishonour a cheque W;P8'_2Y  
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拒付支票to refuse a cheque {jEEAH)  
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拒付支票to stop payment of a cheque `M,Gsy1h  
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提示要求付款to present for payment e,@5`aYHM@  
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见票即付持票人payable to bearer "bvob G
 
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支付指定人payable to order T$o;PJc  
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已过期||无效out of date||stale D'"l%p  
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请给出票人R/D||refer to drawer /wJocx]vQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6=jL2cqx  
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文字与数字不一致words and figures differ g"X!&$
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支票 qXB5wDJg  
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时间已过account closed ;1Q@d  
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更改处应加盖印章alterations require initials .-.b:gdO(  
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时间已过effects not cleared W% <z|  
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停止付款payment stopped )S|&3
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支票毁损cheque mutilated MQlGEJ  
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汇款||寄钱to remit||to send money 
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寄票供取款||支票支付to send a cheque for payment Ej$oRo{IG  
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寄款人a remitter -hZw.eChQa  
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收款人a remittee OwLJS5r@<-  
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国外汇票foreign Bill M#xol/)h  
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国内汇票inland Bill Gc<^b  
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跟单汇票documentary bill rz5@E  
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空头汇票accommodation bill d @ tD0s  
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原始汇票original bill L+0O=zJF  
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改写||换新票据renewed bill @EUvx  
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即期汇票sight bill||bill on demand ]9hhAT44  
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…days after date||…days after date…日后付款 NeniQeR  
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…months after date||…months after date…月后付款 /mnV$+BE  
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见票后…日付款…days after sight||…days sight =${ImMwj  
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见票后…月付款…months after sight||…months sight ^fvx 2<  
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同组票据set of bills zO3}c3D~q  
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单张汇票sola of exchange||sole of exchange ~{[,0,lWU  
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远期汇票usance bill||bill at usance JO\KTWtjO  
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长期汇票long bill |}<!O@<|  
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短期汇票short bill N~9zQ  
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逾期汇票overdue bill ou[Wz{  
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宽限日期days of grace $"`e^J9!!  
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电汇telegraphic transfer （T.T） RH&}'4JE:  
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邮汇postal order||postal note （Am.）||post office order||money order a>Xq  
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本票promissory note （P/N） [I%'\CI;  
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押汇负责书||押汇保证书letter of hypothecation $ Bdxu  
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副保||抵押品||付属担保物collateral security `}*jjnr"  
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担保书trust receipt||letter of indemnity G>W:3y  
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承兑||认付acceptance zjwo"6c>  
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单张承兑general acceptance R|dSjEs  
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有条件承兑qualified acceptance *G;D u`;  
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附条件认付conditional acceptance K@; ls  
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部分认付partial acceptance   *Y- rEF>