[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。   ?Zz'|.l@  
会计报表statement of account cxP6-tV%  
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往来帐目account current #c Kqnk  
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现在往来帐||存款额current accout wW`}VKu  
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销货帐account sales z4M1D9iPY  
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共同计算帐项joint account IFuZ]CBz  
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未决帐项outstanding account BC/_:n8O  
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贷方帐项credit account||creditor account B|o%_:]+E  
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借方帐项debit account||debtor account |3eGz%Sd  
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应付帐||应付未付帐account payable 'BqZOZw  
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应收帐||应收未收帐account receivable H\G{
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新交易||新帐new account \t.}-u <7{  
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未决帐||老帐old account RtV.d\  
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现金帐cash account zlf}.  
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流水帐running account dcq#TBo8  
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暂记帐||未定帐suspense account F=wRkU  
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过期帐||延滞帐overdue account||pastdue account RA1yr+)  
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杂项帐户sundry account Omyt2`q  
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详细帐单||明细表detail account zQ8!rCkg4  
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呆帐bad account mP}#Ccji?  
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会计项目title of account IB$7`7  
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会计薄||帐薄account-book < K%j  
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营业报告书||损益计算表account of budiness||business report pj{\T?(  
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借贷细帐||交验帐account rendered Vz:_mKA  
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明细帐account stated 0D[@u3W  
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与…银行开立一户头to open an account with cf;Ht^M\  
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与…银行建立交易to keep account with hnxc`VX>g  
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继续记帐to keep account RQ' H!(K  
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与…有交易to have an account with 5K.+CO <  
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作成会计帐||有往来帐项to make out an account with T9jw X:n  
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清算||清理债务to make up an account l5J.A@0  
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清洁帐目||与…停止交易to close ones account with P
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结帐to close an account \ TL82H@D  
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清理未付款to ask an account||to demand an account fluGf  
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结清差额to balance the account with =,:K)  
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清算to settle an account||to liquidate an account||to square an account 0m=(W^c  
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审查帐目||监查帐目to audit an account -9&g[  
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检查帐目to examine an account KH}t:m+h  
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转入A的帐户to charge the amount to As account JlIS0hnv  
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以计帐方式付款to pay on account AbY;H  
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代理某人||为某人on ones account||on account of one gb-tNhJa@b  
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为自己计算||独立帐目on ones own account gKQ@!UU8  
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由某人收益并负风险on ones account and risk||for ones account and risk M?hFCt3Y  
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由某人负担for ones account||for account of one }AAbhr9d}  
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按某人指示||列入某人帐户by order and for account of one G5+]DogS  
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列入5月份帐目for May account ._(z~3s  

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编入某中帐项下to pass to the account of||to place to the account of 5j1 IH,yW  
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寄出清算书to send in an account||to send in render an account d-i&k(M  
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支票薄cheque book SmvwhX  
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支票陈票人cheque drawer LVWxd}0  
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持票人cheque holder N~0$x,bR  
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不记名支票cheque to bearer||bearer cheque B1HQz@^  
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记名支票||认人支票cheque to order 0n7HkDo  
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到期支票antedated cheque ~F=#}6kg_  
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未到期支票postdated cheque ,!8*g[^
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保付支票certified cheque moZ)|y  
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未获兑现支票，退票returned cheque ysQEJm^|-u  
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横线支票crossed cheque $#g#[/  
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普通横线general crossing ,dGFX]P  
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特别横线special crossing F&>T-u-dog  
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空白支票blank cheque tr#)iZ\  
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失效支票，过期支票stale cheque )dUd`g  
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普通支票open cheque q(w1VcLZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $j$\ccG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^mQ;CMV  
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支票换现金||兑现to cash a cheque iq[2H$  
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清理票款to clear a cheque oIu,rjb  
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保证兑现to certify a cheque #o}{cXX#  
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填写支票数额to fill up a cheque fmT3Af l5c  
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支票上划线to cross a cheque 5y 'ycTjY  
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开发支票to make out a cheque 1)c=15^  
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签发支票，开立支票to draw a cheque||to issue a cheque c^q O@%s  
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透支支票to overdraw a cheque bvxxE/?Ni  
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背书支票to endorse a cheque MHzsxF|  
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请付票款||清付票款to pay a cheque||to honour a cheque XP Iu]F  
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支票退票to dishonour a cheque xQ(KmP2hl  
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拒付支票to refuse a cheque V,*0<7h  
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拒付支票to stop payment of a cheque C&#KdvN/r  
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提示要求付款to present for payment +^% &8<  
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见票即付持票人payable to bearer =v#A&IPA'  
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支付指定人payable to order ,EJ [I^  
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已过期||无效out of date||stale /iJhCB[QZ  
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请给出票人R/D||refer to drawer Jj _+YfIM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x6cl(J}  
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文字与数字不一致words and figures differ hI#M {cz  
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支票 MM)/B>cQt  
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时间已过account closed ?g1.-'  
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更改处应加盖印章alterations require initials rVW'KN  
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时间已过effects not cleared wI]>0g eb*  
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停止付款payment stopped :1  
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支票毁损cheque mutilated Qvg"5_26v  
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汇款||寄钱to remit||to send money y:Ab5/bHy  
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寄票供取款||支票支付to send a cheque for payment l\y*wr`  
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寄款人a remitter b-/x  
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收款人a remittee 31;T$5v1  
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国外汇票foreign Bill k.Nu(j"z  
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国内汇票inland Bill !/Ps}.)A`  
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跟单汇票documentary bill LP_F"?4  
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空头汇票accommodation bill a];g  
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原始汇票original bill I]
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改写||换新票据renewed bill 3%a37/| ~y  
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即期汇票sight bill||bill on demand OwaXG/z~  
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…days after date||…days after date…日后付款 &Hxr3[+$  
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…months after date||…months after date…月后付款 N9<eU!4>  
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见票后…日付款…days after sight||…days sight dY.uOafr  
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见票后…月付款…months after sight||…months sight RGLqn{<V  
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同组票据set of bills KA#-X2U/  
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单张汇票sola of exchange||sole of exchange ZZ5yu* &  
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远期汇票usance bill||bill at usance )^+$5OR\c  
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长期汇票long bill D>Z_N?iR  
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短期汇票short bill O.dNhd$  
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逾期汇票overdue bill Zn//u<D  
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宽限日期days of grace #a&Vx&7L  
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电汇telegraphic transfer （T.T） ~0NZx8qG  
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邮汇postal order||postal note （Am.）||post office order||money order +l9avy+P(  
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本票promissory note （P/N） h:;~)={"X  
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押汇负责书||押汇保证书letter of hypothecation QEPmuG  
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副保||抵押品||付属担保物collateral security 4)I SRR  
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担保书trust receipt||letter of indemnity 2g$Wv :E3  
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承兑||认付acceptance y+Pu
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单张承兑general acceptance t*x;{{jL#(  
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有条件承兑qualified acceptance h^ s}8y  
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附条件认付conditional acceptance Gd"*mLd  
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部分认付partial acceptance   l|K8+5L