[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。   ^1w*$5YI  
会计报表statement of account s4Y7x.-  
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往来帐目account current \j3XT}  
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现在往来帐||存款额current accout *[[TDduh&  
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销货帐account sales E7UYJ)6]  
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共同计算帐项joint account S ej\Gt  
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未决帐项outstanding account \Z%V)ZRi=  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account p6e9mSs  
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应付帐||应付未付帐account payable 4P\?vz"  
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应收帐||应收未收帐account receivable SvD^'( x  
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新交易||新帐new account P1f@?R&t+  
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未决帐||老帐old account <X,0\U!lL  
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现金帐cash account 9!06R-
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流水帐running account Lu@'Ee!>G  
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暂记帐||未定帐suspense account };= 44E'7  
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过期帐||延滞帐overdue account||pastdue account wpLC,  
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杂项帐户sundry account .}.63T$h9  
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详细帐单||明细表detail account Ck J\v%JAW  
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呆帐bad account }L1-2  
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会计项目title of account mSu1/ ?PS  
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会计薄||帐薄account-book -:|1>og  
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营业报告书||损益计算表account of budiness||business report >sL"HyY#H  
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借贷细帐||交验帐account rendered _ IqUp Y  
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明细帐account stated )+nY-DB(  
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与…银行开立一户头to open an account with &Jr~)o   
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与…银行建立交易to keep account with ~HH#aXh*  
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继续记帐to keep account Wy2 pa #Q  
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与…有交易to have an account with PV*U4aP  
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作成会计帐||有往来帐项to make out an account with )@ /!B`  
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清算||清理债务to make up an account f,?P1D\  
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清洁帐目||与…停止交易to close ones account with MMMuT^X  
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结帐to close an account J~6-}z
  
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清理未付款to ask an account||to demand an account wgK:^DP  
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结清差额to balance the account with |z!Y,zaX  
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清算to settle an account||to liquidate an account||to square an account ? F@0"qi  
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审查帐目||监查帐目to audit an account #PzRhanX  
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检查帐目to examine an account o<*H!oyP\  
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转入A的帐户to charge the amount to As account GZ.Fq  
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以计帐方式付款to pay on account u? a*bW  
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代理某人||为某人on ones account||on account of one xwZcO  
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为自己计算||独立帐目on ones own account ]V,wIyC  
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由某人收益并负风险on ones account and risk||for ones account and risk > .L\>  
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由某人负担for ones account||for account of one g1JBssw&m  
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按某人指示||列入某人帐户by order and for account of one K:!|
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列入5月份帐目for May account F;5S2:a@Z  
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编入某中帐项下to pass to the account of||to place to the account of f%Y'7~9bA  
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寄出清算书to send in an account||to send in render an account Mqu>#lL  
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支票薄cheque book Rf)lF
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支票陈票人cheque drawer r=Up-(j  
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持票人cheque holder 2!Ip!IQ:  
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不记名支票cheque to bearer||bearer cheque D^+#RR'#,  
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记名支票||认人支票cheque to order R5iv]8X4W  
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到期支票antedated cheque #/u%sX`#y  
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未到期支票postdated cheque aJ[K'5|  
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保付支票certified cheque "I"(yiKD  
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未获兑现支票，退票returned cheque 7M~w05tPh  
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横线支票crossed cheque ]#n,DU}V  
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普通横线general crossing &X0qH8W  
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特别横线special crossing ?NV3]v
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空白支票blank cheque J(CqT/Au-  
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失效支票，过期支票stale cheque p=T,JAIt  
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普通支票open cheque SKx&t-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `mU'{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,z6&k  
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支票换现金||兑现to cash a cheque wgm?lfX<  
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清理票款to clear a cheque pgK)  
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保证兑现to certify a cheque b"-eQb  
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填写支票数额to fill up a cheque  r"s <;  
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支票上划线to cross a cheque xviz{M9g  
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开发支票to make out a cheque g0-hN%=6  
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签发支票，开立支票to draw a cheque||to issue a cheque #8.%YG  
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透支支票to overdraw a cheque `.PZx%=  
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背书支票to endorse a cheque !@E=\Sm8EV  
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请付票款||清付票款to pay a cheque||to honour a cheque WZ}c)r*R  
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支票退票to dishonour a cheque #&vP(4p  
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拒付支票to refuse a cheque A@^e4\  
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拒付支票to stop payment of a cheque 8/Z  
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提示要求付款to present for payment E )D*~2o/  
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见票即付持票人payable to bearer >W[8wR  
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支付指定人payable to order %<%ef+*  
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已过期||无效out of date||stale c%Y%c2([  
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请给出票人R/D||refer to drawer -7)%J+5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [4'C4Zl  
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文字与数字不一致words and figures differ zk8s?$  
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支票 BE/#=$wPjM  
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时间已过account closed 6tXx--Nh  
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更改处应加盖印章alterations require initials K@lZuQ.1  
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时间已过effects not cleared M^I*;{
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停止付款payment stopped )2T1g~8  
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支票毁损cheque mutilated Nx>WOb98  
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汇款||寄钱to remit||to send money 5&]|p'"W\  
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寄票供取款||支票支付to send a cheque for payment ??tyz4$;  
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寄款人a remitter EacqQFErl  
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收款人a remittee kb< Nuw  
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国外汇票foreign Bill ?d`?Ss;v  
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国内汇票inland Bill yU"lW{H@  
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跟单汇票documentary bill Hm2}xnY  
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空头汇票accommodation bill X;ef&n`U0  
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原始汇票original bill (pXZ$R:  
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改写||换新票据renewed bill V~-<VM6  
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即期汇票sight bill||bill on demand %0 (,f  
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…days after date||…days after date…日后付款 wWm1G
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…months after date||…months after date…月后付款 g+8{{o=  
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见票后…日付款…days after sight||…days sight +jD?h-]  
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见票后…月付款…months after sight||…months sight *IWO ,!  
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同组票据set of bills |GgFdn`>  
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单张汇票sola of exchange||sole of exchange [FLRrTcE  
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远期汇票usance bill||bill at usance 1z
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长期汇票long bill oLVy?M%{P  
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短期汇票short bill wN/d J  
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逾期汇票overdue bill HSHY0  
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宽限日期days of grace _r+2o-ZR  
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电汇telegraphic transfer （T.T） SwHrHj  
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邮汇postal order||postal note （Am.）||post office order||money order jyRSe^x  
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本票promissory note （P/N） \fG?j@Qx  
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押汇负责书||押汇保证书letter of hypothecation k2 {*WF  
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副保||抵押品||付属担保物collateral security \IB@*_G  
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担保书trust receipt||letter of indemnity J8Bz|.@Q  
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承兑||认付acceptance A/eZnsk  
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单张承兑general acceptance r}>8FE9S'H  
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有条件承兑qualified acceptance nn'a`N  
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附条件认付conditional acceptance jI})\5<R  
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部分认付partial acceptance   >fG=(1"