[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。   =0-qBodbl  
会计报表statement of account E:tUbWVp  
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往来帐目account current N?Z?g_a8  
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现在往来帐||存款额current accout M#p,Z F  
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销货帐account sales 9%wppNT/  
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共同计算帐项joint account I6fpXPP).  
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未决帐项outstanding account 2uTa}{/%  
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贷方帐项credit account||creditor account rifxr4c[X>  
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借方帐项debit account||debtor account l1[IXw?  
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应付帐||应付未付帐account payable C] w< &o  
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应收帐||应收未收帐account receivable ;`B35K  
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新交易||新帐new account l/^-:RRNKi  
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未决帐||老帐old account <^Tj}5)n  
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现金帐cash account W<VHv"?V  
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流水帐running account uN 62>  
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暂记帐||未定帐suspense account a7\L-T+  
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过期帐||延滞帐overdue account||pastdue account vs|6ww  
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杂项帐户sundry account D~OhwsL4  
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详细帐单||明细表detail account -/c1qLdQ  
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呆帐bad account 43=-pyp  
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会计项目title of account BJxmW's/  
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会计薄||帐薄account-book {mnSTL`  
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营业报告书||损益计算表account of budiness||business report , )pt_"-XA  
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借贷细帐||交验帐account rendered x ETVtq  
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明细帐account stated {R!TUQ5  
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与…银行开立一户头to open an account with \Bc
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与…银行建立交易to keep account with oy2d A  
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继续记帐to keep account !na0Y  
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与…有交易to have an account with l^y?L4hg)  
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作成会计帐||有往来帐项to make out an account with O{cGk: y  
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清算||清理债务to make up an account dYew7  
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清洁帐目||与…停止交易to close ones account with Or#+E2%1E  
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结帐to close an account VRQbf  
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清理未付款to ask an account||to demand an account pGb
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结清差额to balance the account with x [{q&N!"`  
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清算to settle an account||to liquidate an account||to square an account vPl6Dasr  
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审查帐目||监查帐目to audit an account Yr"!&\[oz  
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检查帐目to examine an account x+*L5$;h  
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转入A的帐户to charge the amount to As account c]aK N  
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以计帐方式付款to pay on account z5yb$-j  
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代理某人||为某人on ones account||on account of one )(?UA$"  
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为自己计算||独立帐目on ones own account =@1R ozt  
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由某人收益并负风险on ones account and risk||for ones account and risk u.pKK  
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由某人负担for ones account||for account of one kuTq8p2E  
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按某人指示||列入某人帐户by order and for account of one rKy-u  
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列入5月份帐目for May account N)vk0IM!  
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编入某中帐项下to pass to the account of||to place to the account of B \_d5WJ<  
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寄出清算书to send in an account||to send in render an account nI`f_sp  
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支票薄cheque book $
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支票陈票人cheque drawer n2xLgK=  
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持票人cheque holder wDT>">&d  
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不记名支票cheque to bearer||bearer cheque ?Y?gzD  
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记名支票||认人支票cheque to order :jt;EzCLg%  
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到期支票antedated cheque g.B%#bfg  
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未到期支票postdated cheque ||-nmOy  
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保付支票certified cheque @~m=5C  
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未获兑现支票，退票returned cheque H~A"C'P3#  
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横线支票crossed cheque s kN9O"^A  
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普通横线general crossing yXJ]U \ %  
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特别横线special crossing c_ La^HS  
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空白支票blank cheque +7,8w  
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失效支票，过期支票stale cheque taweGc%~  
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普通支票open cheque 9YB2e84j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4SgF,a c3r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MDJc[am  
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支票换现金||兑现to cash a cheque 74+A+SK[  
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清理票款to clear a cheque 2-~|Z=eGW  
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保证兑现to certify a cheque @Br {!#Wf  
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填写支票数额to fill up a cheque FZF @  
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支票上划线to cross a cheque 5,1{Tv`  
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开发支票to make out a cheque T>A{qu  
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签发支票，开立支票to draw a cheque||to issue a cheque c pk^!@c  
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透支支票to overdraw a cheque 6.5wZN9<|  
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背书支票to endorse a cheque )55\4<ty  
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请付票款||清付票款to pay a cheque||to honour a cheque <@G8n i  
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支票退票to dishonour a cheque maNW
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拒付支票to refuse a cheque HpVj
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拒付支票to stop payment of a cheque @F~LW6K  
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提示要求付款to present for payment x%N\5 V1  
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见票即付持票人payable to bearer
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支付指定人payable to order S'LZk9E  
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已过期||无效out of date||stale (`BSVxJH  
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请给出票人R/D||refer to drawer (ljF{)Ml+=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ccFn.($p?,  
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文字与数字不一致words and figures differ \2 y5_;O  
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支票 bx4'en#  
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时间已过account closed N6OMYP1  
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更改处应加盖印章alterations require initials i':i_kU  
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时间已过effects not cleared f/,>%j=Ms  
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停止付款payment stopped 6VP`evan  
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支票毁损cheque mutilated $ ,SF@BhO  
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汇款||寄钱to remit||to send money D\w h;r  

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寄票供取款||支票支付to send a cheque for payment >d"3<S ;b  
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寄款人a remitter Z=B_Ty  
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收款人a remittee e^4 p%  
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国外汇票foreign Bill fO'Wj`&a  
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国内汇票inland Bill Q9}dHIe1E  
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跟单汇票documentary bill 5aad$f  
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空头汇票accommodation bill 8+]hpa,q  
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原始汇票original bill *Av"JAX  
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改写||换新票据renewed bill hcVJBK  
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即期汇票sight bill||bill on demand bjAnaya  
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…days after date||…days after date…日后付款 Oj<S.fi  
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…months after date||…months after date…月后付款 K)TrZ 2  
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见票后…日付款…days after sight||…days sight XqM3<~$  
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见票后…月付款…months after sight||…months sight >0p$(>N]  
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同组票据set of bills 099sN"kf  
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单张汇票sola of exchange||sole of exchange (C]o,7cYS  
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远期汇票usance bill||bill at usance K't]n{$  
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长期汇票long bill S*AERm  
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短期汇票short bill W2uOR{ '?  
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逾期汇票overdue bill 9'hv%A:\3  
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宽限日期days of grace Fs[aa#v4B  
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电汇telegraphic transfer （T.T） y\{%\$  
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邮汇postal order||postal note （Am.）||post office order||money order  gk`zA  
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本票promissory note （P/N） F:mq'<Q  
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押汇负责书||押汇保证书letter of hypothecation tDAhyy73  
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副保||抵押品||付属担保物collateral security P'Q+GRpSw  
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担保书trust receipt||letter of indemnity F`9]=T0  
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承兑||认付acceptance }pJwj  
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单张承兑general acceptance 8
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有条件承兑qualified acceptance Uk\Id~xLV  
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附条件认付conditional acceptance qpXWi &g  
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部分认付partial acceptance   i E CrI3s