[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。   ^h#A7 g  
会计报表statement of account MrOtsX  
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往来帐目account current
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现在往来帐||存款额current accout zJ ;]z0O  
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销货帐account sales LUz`P6  
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共同计算帐项joint account 6(1 & 6|o3  
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未决帐项outstanding account ~EYdEqS)  
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贷方帐项credit account||creditor account @:!%Z`  
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借方帐项debit account||debtor account hKsx7`[  
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应付帐||应付未付帐account payable J KCV>k  
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应收帐||应收未收帐account receivable }JT&lyO< b  
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新交易||新帐new account ~ r$I&8  
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未决帐||老帐old account ) S_%Ip  
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现金帐cash account `X`|]mWj  
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流水帐running account FOcDBCrOe  
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暂记帐||未定帐suspense account *I9G"R8  
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过期帐||延滞帐overdue account||pastdue account Ax!fvcsN  
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杂项帐户sundry account "xD5>(|^+Q  
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详细帐单||明细表detail account '9|R7  
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呆帐bad account @jD19=  
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会计项目title of account i{>YQ  
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会计薄||帐薄account-book nSU7,K`PM  
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营业报告书||损益计算表account of budiness||business report jY\YSQ  
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借贷细帐||交验帐account rendered UgLJV2M6  
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明细帐account stated DZ|/#- k  
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与…银行开立一户头to open an account with HC ?XNR&  
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与…银行建立交易to keep account with = G3A}  
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继续记帐to keep account $d7{q3K&1  
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与…有交易to have an account with T?FR@. Rm  
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作成会计帐||有往来帐项to make out an account with o>Z+=&BZ@a  
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清算||清理债务to make up an account ;rH@>VrR  
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清洁帐目||与…停止交易to close ones account with sWnU*Q  
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结帐to close an account c8jq.y v  
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清理未付款to ask an account||to demand an account ,!4(B1@  
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结清差额to balance the account with W;C41>^?/  
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清算to settle an account||to liquidate an account||to square an account f/qG:yTV`  
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审查帐目||监查帐目to audit an account p`JD8c  
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检查帐目to examine an account .gWYKZM  
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转入A的帐户to charge the amount to As account 7m=tu?@  
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以计帐方式付款to pay on account K/jC>4/c/  
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代理某人||为某人on ones account||on account of one pVt8z|p_;{  
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为自己计算||独立帐目on ones own account Uok?FEN  
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由某人收益并负风险on ones account and risk||for ones account and risk R I"A'/56  
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由某人负担for ones account||for account of one `Q*L!/K+  
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按某人指示||列入某人帐户by order and for account of one b$+.}&M  
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列入5月份帐目for May account LzS@@']  
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编入某中帐项下to pass to the account of||to place to the account of x(7K=K']  
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寄出清算书to send in an account||to send in render an account <IGQBu#ZH  
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支票薄cheque book TDdFuO'}  
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支票陈票人cheque drawer PWOV~`^;  
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持票人cheque holder <1VzQH!o  
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不记名支票cheque to bearer||bearer cheque %zyO}  
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记名支票||认人支票cheque to order J.mEOo!>  
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到期支票antedated cheque I3D8xl>P\  
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未到期支票postdated cheque f7}/ {}g  
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保付支票certified cheque cOthq87:  
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未获兑现支票，退票returned cheque qdr k.~_  
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横线支票crossed cheque V= U=  
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普通横线general crossing  ={-\)j  
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特别横线special crossing ngj=w;7~+  
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空白支票blank cheque }x`W+r  
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失效支票，过期支票stale cheque aErms-~  
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普通支票open cheque s\,F6c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fGHYs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xGCW-YR9  
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支票换现金||兑现to cash a cheque /Pv d[oF  
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清理票款to clear a cheque A(2_hl-  
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保证兑现to certify a cheque Gf(hN|X.  
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填写支票数额to fill up a cheque \7rFfN3  
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支票上划线to cross a cheque :kz*.1  
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开发支票to make out a cheque a~E@scD  
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签发支票，开立支票to draw a cheque||to issue a cheque k=1([x  
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透支支票to overdraw a cheque {\z&`yD@  
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背书支票to endorse a cheque F5la:0fb  
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请付票款||清付票款to pay a cheque||to honour a cheque .XDY1~w0  
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支票退票to dishonour a cheque vM  )2F  
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拒付支票to refuse a cheque  .>? h  
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拒付支票to stop payment of a cheque ,Vb;2  
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提示要求付款to present for payment %B9iby8)1  
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见票即付持票人payable to bearer d'j8P  
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支付指定人payable to order 1K(a=o[Ce  
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已过期||无效out of date||stale 9gjI;*(z1  
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请给出票人R/D||refer to drawer KKMzhvf]#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'p0|wM_  
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文字与数字不一致words and figures differ ?Q$LIoR  
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支票 "= H.$ +  
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时间已过account closed 9a.r(W[9  
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更改处应加盖印章alterations require initials Rg:3}T`~n  
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时间已过effects not cleared | .bp  
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停止付款payment stopped $}[Tj0+:  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money >$.u|a  

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寄票供取款||支票支付to send a cheque for payment a S- rng  
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寄款人a remitter ?FRR";  
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收款人a remittee Isq3YY  
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国外汇票foreign Bill 0XlX7Sk+  
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国内汇票inland Bill c ;3bX6RD*  
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跟单汇票documentary bill m[^;H
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空头汇票accommodation bill h3;Ij'  
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原始汇票original bill ,8uu,,c  
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改写||换新票据renewed bill MW9B -x  
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即期汇票sight bill||bill on demand hE:P 'O1  
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…days after date||…days after date…日后付款 <YL\E v/[  
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…months after date||…months after date…月后付款 )I+1 b !U  
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见票后…日付款…days after sight||…days sight =Ak>2  
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见票后…月付款…months after sight||…months sight 9r1pdG_C@  
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同组票据set of bills w]yLdfi!  
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单张汇票sola of exchange||sole of exchange N5/TV%u  
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远期汇票usance bill||bill at usance ">fgoDQ  
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长期汇票long bill <Mc:Cg8>  
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短期汇票short bill >4Ec V1y  
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逾期汇票overdue bill h]EXD  
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宽限日期days of grace 30H:x@='9  
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电汇telegraphic transfer （T.T） }Xc|Z.6  
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邮汇postal order||postal note （Am.）||post office order||money order coLn};W2  
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本票promissory note （P/N） :m$%D]WY  
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押汇负责书||押汇保证书letter of hypothecation t#pY2!/T3  
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副保||抵押品||付属担保物collateral security WG}QLcP  
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担保书trust receipt||letter of indemnity 73<iK]*c  
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承兑||认付acceptance r2Z`4tN:  
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单张承兑general acceptance cXCczqabv  
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有条件承兑qualified acceptance plIx""a^h  
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附条件认付conditional acceptance bG&qgbN>  
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部分认付partial acceptance   R 1b`(