[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。   5Tn<  
会计报表statement of account ;~3;CijJ8  
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往来帐目account current v.ZUYa|  
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现在往来帐||存款额current accout EU(e5vO  
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销货帐account sales "P7OD^(x/  
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共同计算帐项joint account [3dGHf;miw  
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未决帐项outstanding account m%9Yo%l~  
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贷方帐项credit account||creditor account O%%Q./oh  
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借方帐项debit account||debtor account .1(_7!m@  
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应付帐||应付未付帐account payable rDl/R^w"  
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应收帐||应收未收帐account receivable auI`'O`/  
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新交易||新帐new account r?KRK?I
 
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未决帐||老帐old account *mV?_4!,f7  
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现金帐cash account eNfH9l2k  
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流水帐running account +
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暂记帐||未定帐suspense account HFB>0<$  
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过期帐||延滞帐overdue account||pastdue account AK lra$  
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杂项帐户sundry account M19O^P>[  
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详细帐单||明细表detail account 5xT,  O  
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呆帐bad account uf]wX(*<k  
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会计项目title of account &R/-~w5  
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会计薄||帐薄account-book ` *hTx|!'  
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营业报告书||损益计算表account of budiness||business report  QP"5A7=m  
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借贷细帐||交验帐account rendered >q')%j  
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明细帐account stated m[l&&(+J,  
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与…银行开立一户头to open an account with AN,3[Sh  
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与…银行建立交易to keep account with , iEGf-!k  
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继续记帐to keep account <}mA>c'k  
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与…有交易to have an account with F)l1%FCm  
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作成会计帐||有往来帐项to make out an account with lh\`9F:  
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清算||清理债务to make up an account ?<OE|nb&  
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清洁帐目||与…停止交易to close ones account with ! ~mPxGY  
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结帐to close an account F(U(b_DPM  
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清理未付款to ask an account||to demand an account UOe@R|79q  
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结清差额to balance the account with r"7 !J[u  
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清算to settle an account||to liquidate an account||to square an account 1LmbXH]%  
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审查帐目||监查帐目to audit an account %u?A>$Jn  
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检查帐目to examine an account ?R@u'4yK  
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转入A的帐户to charge the amount to As account  o^d  
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以计帐方式付款to pay on account 9 b&HqkXX  
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代理某人||为某人on ones account||on account of one D'Kiy  
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为自己计算||独立帐目on ones own account ATD4%|a9h  
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由某人收益并负风险on ones account and risk||for ones account and risk *)T7D
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由某人负担for ones account||for account of one fTI~wF8!  
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按某人指示||列入某人帐户by order and for account of one {% v{iE>  
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列入5月份帐目for May account <xD6
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编入某中帐项下to pass to the account of||to place to the account of AYoLpes  
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寄出清算书to send in an account||to send in render an account d?jzh1  
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支票薄cheque book $_u)~O4$  
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支票陈票人cheque drawer wN$u^]  
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持票人cheque holder joJQ?lG  
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不记名支票cheque to bearer||bearer cheque '8"$:y  
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记名支票||认人支票cheque to order tQ(gB_
 
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到期支票antedated cheque -hP>;~*4  
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未到期支票postdated cheque E3 aj  
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保付支票certified cheque eW;0{P   
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未获兑现支票，退票returned cheque hH=}<@z   
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横线支票crossed cheque @LR:^>&*  
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普通横线general crossing nY50dFA,  
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特别横线special crossing K_[B@( Xl  
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空白支票blank cheque Q*8=^[x
 
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失效支票，过期支票stale cheque eaCh;IpIf  
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普通支票open cheque !t!\b9=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kr>H,%3~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C`r{B.t`GT  
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支票换现金||兑现to cash a cheque yZw5?{g@  
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清理票款to clear a cheque &(i_s  
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保证兑现to certify a cheque )HJ#|JpxC  
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填写支票数额to fill up a cheque ?Oyps7hXx  
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支票上划线to cross a cheque (~OP)F).  
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开发支票to make out a cheque 9A!B|s  
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签发支票，开立支票to draw a cheque||to issue a cheque #d;/Me  
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透支支票to overdraw a cheque bT bF  
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背书支票to endorse a cheque $ n"*scyI  
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请付票款||清付票款to pay a cheque||to honour a cheque bd)'1;p  
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支票退票to dishonour a cheque %=`wN^3t2  
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拒付支票to refuse a cheque br%l>Y\"  
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拒付支票to stop payment of a cheque FL E3LH  
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提示要求付款to present for payment /X;/}fk  
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见票即付持票人payable to bearer Yan}H}Oq  
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支付指定人payable to order @UQ421Z`  
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已过期||无效out of date||stale qNi`OVh&  
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请给出票人R/D||refer to drawer (\UpJlW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )kDB*(?  
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文字与数字不一致words and figures differ :!ablO~  
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支票  JKV&c=I  
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时间已过account closed Q^bYx (r5w  
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更改处应加盖印章alterations require initials [}!0PN?z~A  
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时间已过effects not cleared $0k7W?tu  
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停止付款payment stopped [*M':  
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支票毁损cheque mutilated /DjsnU~3  
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汇款||寄钱to remit||to send money F^Bk @  
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寄票供取款||支票支付to send a cheque for payment e_"m\e#N  
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寄款人a remitter `NTtw;%Y  
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收款人a remittee ]&N>F8.L+  
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国外汇票foreign Bill 3-&~jm~"  
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国内汇票inland Bill 1$+8wDVwad  
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跟单汇票documentary bill lXZ*Pb<j  
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空头汇票accommodation bill YWs?2I  
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原始汇票original bill M9""(`U  
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改写||换新票据renewed bill O@4J=P=w  
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即期汇票sight bill||bill on demand -U\'Emu4  
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…days after date||…days after date…日后付款 Mm(#N/  
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…months after date||…months after date…月后付款 A*wf: mW0c  
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见票后…日付款…days after sight||…days sight HFI0\*xn(  
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见票后…月付款…months after sight||…months sight ruGeN  
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同组票据set of bills Y)DX   
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单张汇票sola of exchange||sole of exchange 9$Z0mzk  
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远期汇票usance bill||bill at usance [5& nH@og  
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长期汇票long bill XWnP(C9?  
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短期汇票short bill /De~K+w7o  
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逾期汇票overdue bill 0Zi+x #&d  
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宽限日期days of grace )/%5f{+}  
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电汇telegraphic transfer （T.T） robg1  
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邮汇postal order||postal note （Am.）||post office order||money order hc[ K VLpS  

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本票promissory note （P/N） %7)TiT4V
 
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押汇负责书||押汇保证书letter of hypothecation {uaDpRt  
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副保||抵押品||付属担保物collateral security eZa*WI=  
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担保书trust receipt||letter of indemnity \D?'.Wo%  
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承兑||认付acceptance II=`=H{  
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单张承兑general acceptance B>^6tdz  
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有条件承兑qualified acceptance t<p#u=jOa  
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附条件认付conditional acceptance xz8e1M  
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部分认付partial acceptance   E(r_mF7: