[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。   ^Ww5@  
会计报表statement of account -TS,~`O  
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往来帐目account current A,3qjd,$ c  
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现在往来帐||存款额current accout )mjGHq2  
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销货帐account sales .bj:tmz  
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共同计算帐项joint account k(_OhV
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未决帐项outstanding account oA@c.%&  
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贷方帐项credit account||creditor account M}q;\}  
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借方帐项debit account||debtor account ?Mn~XN4F_  
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应付帐||应付未付帐account payable <FI
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应收帐||应收未收帐account receivable $: |`DCC  
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新交易||新帐new account 23 #JmR  
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未决帐||老帐old account !nlr!+(fV  
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现金帐cash account
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流水帐running account RDjw|V
 
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暂记帐||未定帐suspense account Fw t  
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过期帐||延滞帐overdue account||pastdue account S8v?H|rm  
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杂项帐户sundry account )+=Kh$VbS  
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详细帐单||明细表detail account AE~@F4MK  
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呆帐bad account `~"'\Hw  
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会计项目title of account qswC>Gi  
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会计薄||帐薄account-book 9c }qVf -i  
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营业报告书||损益计算表account of budiness||business report "#-iD  
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借贷细帐||交验帐account rendered MSeg7/MF  
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明细帐account stated XMT@<'fI  
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与…银行开立一户头to open an account with c$L1aZ o  
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与…银行建立交易to keep account with lNyyLLt  
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继续记帐to keep account 4; CI<& S  
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与…有交易to have an account with 
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作成会计帐||有往来帐项to make out an account with `67i1w`  
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清算||清理债务to make up an account ?Z
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清洁帐目||与…停止交易to close ones account with 0zSz[;A  
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结帐to close an account Rk#'^}  
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清理未付款to ask an account||to demand an account I#O"<0 *r  
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结清差额to balance the account with rXD:^wUSc  
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清算to settle an account||to liquidate an account||to square an account Hv,ll1@h  
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审查帐目||监查帐目to audit an account C`kqsK  
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检查帐目to examine an account \X%FM"r  
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转入A的帐户to charge the amount to As account ~i?A!  
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以计帐方式付款to pay on account 7>O`UT<t4@  
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代理某人||为某人on ones account||on account of one !0Nf`iCQ(  
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为自己计算||独立帐目on ones own account U{oM*[  
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由某人收益并负风险on ones account and risk||for ones account and risk V^[&4  
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由某人负担for ones account||for account of one 9]IZ3 fQX  
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按某人指示||列入某人帐户by order and for account of one K\U`gTGc  
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列入5月份帐目for May account U;
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编入某中帐项下to pass to the account of||to place to the account of q%kCTw  
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寄出清算书to send in an account||to send in render an account |U{~t<BF#  
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支票薄cheque book U3:|!CC)T  
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支票陈票人cheque drawer 0$Rn|yqf%  
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持票人cheque holder lF/ Xs  
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不记名支票cheque to bearer||bearer cheque p!:oT1U  
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记名支票||认人支票cheque to order \a;xJzc9  
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到期支票antedated cheque q9ra  
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未到期支票postdated cheque OjlX<y.  
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保付支票certified cheque Sq,>^|v4&e  
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未获兑现支票，退票returned cheque [UzacXt  
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横线支票crossed cheque
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普通横线general crossing Yu" Q  
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特别横线special crossing Ddq*}Pf0K  
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空白支票blank cheque |k}L=oWE  
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失效支票，过期支票stale cheque !$1qnsz  
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普通支票open cheque Ek `bPQ5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D1-w>Y#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x^)?V7[t  
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支票换现金||兑现to cash a cheque Dx /w&v  
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清理票款to clear a cheque '+$r7?dKP  
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保证兑现to certify a cheque 2"a%%fv  
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填写支票数额to fill up a cheque A3 TR'BFw-  
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支票上划线to cross a cheque B0yGr\KJ  
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开发支票to make out a cheque sx+k V A  
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签发支票，开立支票to draw a cheque||to issue a cheque j^
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透支支票to overdraw a cheque q'H6oD`  
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背书支票to endorse a cheque {-7ovH?  
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请付票款||清付票款to pay a cheque||to honour a cheque 3nh
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支票退票to dishonour a cheque ^|h_[>  
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拒付支票to refuse a cheque  I31Nu{  
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拒付支票to stop payment of a cheque py~[M'p(H  
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提示要求付款to present for payment $M-"az]  
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见票即付持票人payable to bearer T[[E)f1[  
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支付指定人payable to order P&c O2  
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已过期||无效out of date||stale &kWT<*;J)  
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请给出票人R/D||refer to drawer HCktgL:E=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <dS I"C<  
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文字与数字不一致words and figures differ :=quCzG  
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支票 0"sZP\<p  
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时间已过account closed n%vmo f  
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更改处应加盖印章alterations require initials '|%\QWuZ  
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时间已过effects not cleared C1YH\X(r  
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停止付款payment stopped 6SAYe%e  
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支票毁损cheque mutilated u3 4.   
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汇款||寄钱to remit||to send money ,G$<J0R1  
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寄票供取款||支票支付to send a cheque for payment z_$F)*PL  
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寄款人a remitter lxLEYDGFS  
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收款人a remittee H|d"45J_  
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国外汇票foreign Bill #t&L}=G{%  
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国内汇票inland Bill MB?762Q  
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跟单汇票documentary bill f2M}N  
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空头汇票accommodation bill `mDCX  
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原始汇票original bill = _/XFN  
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改写||换新票据renewed bill t|}}#Z!I[f  
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即期汇票sight bill||bill on demand @@#h-k%k-  
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…days after date||…days after date…日后付款 Ox&]{  
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…months after date||…months after date…月后付款 QJtO~~-  
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见票后…日付款…days after sight||…days sight Apc!!*7  
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见票后…月付款…months after sight||…months sight F4=V*/7  
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同组票据set of bills Oc%W_Gb7  
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单张汇票sola of exchange||sole of exchange Qe
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远期汇票usance bill||bill at usance CRPE:7,D  
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长期汇票long bill t_jnp $1m  
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短期汇票short bill QVo>Uit   
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逾期汇票overdue bill -9(pOwN |m  
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宽限日期days of grace 'PWA  
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电汇telegraphic transfer （T.T） i(> WeC+  
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邮汇postal order||postal note （Am.）||post office order||money order ehTv@2b  
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本票promissory note （P/N） '3?-o|v@D  
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押汇负责书||押汇保证书letter of hypothecation & H8
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副保||抵押品||付属担保物collateral security 0#4A 0[vV  
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担保书trust receipt||letter of indemnity r+k &W  
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承兑||认付acceptance oW^>J-  
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单张承兑general acceptance ZMLN ;.{Na  
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有条件承兑qualified acceptance  q*94vo-  
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附条件认付conditional acceptance WP?]"H  
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部分认付partial acceptance   0U:X[2|)