[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。   ^u"WWLZ  
会计报表statement of account VGxab;#,:3  
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往来帐目account current I2SH j6-  
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现在往来帐||存款额current accout ;8eGf'  
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销货帐account sales {^uiu^RAc  
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共同计算帐项joint account c$BH`" <*  
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未决帐项outstanding account LayK&RwL  
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贷方帐项credit account||creditor account _~C1M&b(X3  
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借方帐项debit account||debtor account d8+@K&
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应付帐||应付未付帐account payable oz,.gP%  
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应收帐||应收未收帐account receivable -KfK~P3PF  
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新交易||新帐new account I_Gz~qk6  
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未决帐||老帐old account Y3(MKq  
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现金帐cash account Z[]8X@IPe  
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流水帐running account ePJ_O~c  
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暂记帐||未定帐suspense account L]!![v.VY  
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过期帐||延滞帐overdue account||pastdue account =H;'.!77Hx  
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杂项帐户sundry account [XDV-6KCE.  
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详细帐单||明细表detail account S$$SLy:P  
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呆帐bad account MMpId Uhr  
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会计项目title of account 'v CMf  
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会计薄||帐薄account-book qGMU>J.;c  
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营业报告书||损益计算表account of budiness||business report kp<Au)u  
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借贷细帐||交验帐account rendered oQmXKV+[v  
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明细帐account stated Z8Y&
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与…银行开立一户头to open an account with c_+fA  
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与…银行建立交易to keep account with MaY_*[  
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继续记帐to keep account G/},lUzLg  
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与…有交易to have an account with <X4f2z{T{@  
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作成会计帐||有往来帐项to make out an account with %5KK#w "  
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清算||清理债务to make up an account ^%Cd@!dk  
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清洁帐目||与…停止交易to close ones account with c
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结帐to close an account CPcUB4a%#  
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清理未付款to ask an account||to demand an account 4]0:zS*O  
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结清差额to balance the account with !.O[@A\.-  
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清算to settle an account||to liquidate an account||to square an account hslT49m>  
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审查帐目||监查帐目to audit an account 4h--x~ @  
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检查帐目to examine an account mdrqX<x'~  
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转入A的帐户to charge the amount to As account uBg# zx  
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以计帐方式付款to pay on account :KG=3un ]  
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代理某人||为某人on ones account||on account of one gjnEN1T22  
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为自己计算||独立帐目on ones own account  Q$`uZ  
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由某人收益并负风险on ones account and risk||for ones account and risk 2
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由某人负担for ones account||for account of one "ixea- 2  
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按某人指示||列入某人帐户by order and for account of one :-hVb S0I  
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列入5月份帐目for May account XA.1Y)  
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编入某中帐项下to pass to the account of||to place to the account of t*Z5{  
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寄出清算书to send in an account||to send in render an account +N2ILE8[<  

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支票薄cheque book PX/^*  
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支票陈票人cheque drawer ,v=pp;  
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持票人cheque holder TMsCl6dB  
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不记名支票cheque to bearer||bearer cheque <~_XT>`y  
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记名支票||认人支票cheque to order $cm9xW&  
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到期支票antedated cheque :+ 1Wmg  
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未到期支票postdated cheque NB.'>Sar  
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保付支票certified cheque ; /+U.I%z  
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未获兑现支票，退票returned cheque R)isWw4  
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横线支票crossed cheque GWWaH+F[h  
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普通横线general crossing 91q  
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特别横线special crossing fl2XI=[v4  
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空白支票blank cheque K"X"2c1o  
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失效支票，过期支票stale cheque L*vKIP<EMM  
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普通支票open cheque * >8EMq\^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rcY &n^:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FC+h \  
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支票换现金||兑现to cash a cheque !H9^j6|  
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清理票款to clear a cheque =_ b /g  
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保证兑现to certify a cheque v=cQ`nou  
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填写支票数额to fill up a cheque N#t`ZC&m'  
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支票上划线to cross a cheque AYNdV(  
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开发支票to make out a cheque  Y#~A":A  
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签发支票，开立支票to draw a cheque||to issue a cheque z0SF2L H  
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透支支票to overdraw a cheque jC{KI!kPt  
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背书支票to endorse a cheque `8RKpZv&  
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请付票款||清付票款to pay a cheque||to honour a cheque LyWY\K a  
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支票退票to dishonour a cheque +jF2{"  
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拒付支票to refuse a cheque DF
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拒付支票to stop payment of a cheque 4"(rZWv  
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提示要求付款to present for payment s-PS]l@  
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见票即付持票人payable to bearer p^RX<L/\=_  
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支付指定人payable to order PS+~JwDUc  
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已过期||无效out of date||stale =f{v:n6  
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请给出票人R/D||refer to drawer It&CM,=t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @=dv[P"jn  
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文字与数字不一致words and figures differ  ,S=[#  
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支票 Z6i~Dy3  
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时间已过account closed 0ck3II  
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更改处应加盖印章alterations require initials 7N[".V]c  
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时间已过effects not cleared tS
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停止付款payment stopped {jB>] 7  
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支票毁损cheque mutilated (is',4^b  
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汇款||寄钱to remit||to send money ?IHt T3'Rt  
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寄票供取款||支票支付to send a cheque for payment h2Nt@  
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寄款人a remitter iv~R4;;)  
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收款人a remittee T(?w}i  
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国外汇票foreign Bill 2j%=o?me^p  
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国内汇票inland Bill zK5&,/  
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跟单汇票documentary bill U*=E(l  
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空头汇票accommodation bill UF!qp  
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原始汇票original bill 940:NOgm  
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改写||换新票据renewed bill a*5KUj6/TL  
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即期汇票sight bill||bill on demand l{dsm1#W~  
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…days after date||…days after date…日后付款 wPM>-F  
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…months after date||…months after date…月后付款 kku<0<(N  
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见票后…日付款…days after sight||…days sight U~][ ph  
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见票后…月付款…months after sight||…months sight M)oKtiav*  
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同组票据set of bills {jO+N+Ez9  
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单张汇票sola of exchange||sole of exchange j2Dw7"f3  
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远期汇票usance bill||bill at usance OlCqv-B2&  
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长期汇票long bill i=#`7pt%'a  
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短期汇票short bill {d[Nc,AMb  
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逾期汇票overdue bill F NP u  
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宽限日期days of grace X\Bl? F   
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电汇telegraphic transfer （T.T） O(W"QY  
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邮汇postal order||postal note （Am.）||post office order||money order "BSY1?k{  
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本票promissory note （P/N） ch8VJ^%Ra1  
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押汇负责书||押汇保证书letter of hypothecation iXm&\.%  
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副保||抵押品||付属担保物collateral security bpBn3f`?*  
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担保书trust receipt||letter of indemnity F)cCaE;  
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承兑||认付acceptance <}WSYK,zUY  
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单张承兑general acceptance YxM\qy{Vr  
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有条件承兑qualified acceptance j:cu;6|  
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附条件认付conditional acceptance S Q:H2vvD  
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部分认付partial acceptance   enPtW