[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。   FdKp@&O+1  
会计报表statement of account 62PtR`b>  
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往来帐目account current X'TQtI  
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现在往来帐||存款额current accout oR[,?qu@f  
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销货帐account sales 0F1 a  
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共同计算帐项joint account d0Py[37V  
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未决帐项outstanding account K,&)\r kzD  
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贷方帐项credit account||creditor account NN\% X3ri"  
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借方帐项debit account||debtor account fZ`b~ZBwIj  
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应付帐||应付未付帐account payable W#P)v{K  
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应收帐||应收未收帐account receivable R^iF^IB  
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新交易||新帐new account [c+[t3dz  
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未决帐||老帐old account U; JZN  
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现金帐cash account %E}f7GT4  
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流水帐running account %"r3{Hs  
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暂记帐||未定帐suspense account o9(:m   
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过期帐||延滞帐overdue account||pastdue account :aI[ lZ  
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杂项帐户sundry account >B<jR$`6@  
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详细帐单||明细表detail account -`sK?*[{J  
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呆帐bad account vnwS&;-k~  
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会计项目title of account "i0{E!,XL  
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会计薄||帐薄account-book l&#&}3M  
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营业报告书||损益计算表account of budiness||business report )RV.N}NU  
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借贷细帐||交验帐account rendered Zpc R  
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明细帐account stated &(&5ao)5  
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与…银行开立一户头to open an account with H|@R+  
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与…银行建立交易to keep account with %49^S &  
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继续记帐to keep account O
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与…有交易to have an account with W<']Q_su  
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作成会计帐||有往来帐项to make out an account with eD<Kk 4){  
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清算||清理债务to make up an account F,
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清洁帐目||与…停止交易to close ones account with )o51QgPy  
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结帐to close an account GJLe733o  
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清理未付款to ask an account||to demand an account .|d2s  
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结清差额to balance the account with FEoH $.4  

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清算to settle an account||to liquidate an account||to square an account &uX|Ksq  
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审查帐目||监查帐目to audit an account 6<%W8m\  
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检查帐目to examine an account zLeId83>  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account \Gzo^w  
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代理某人||为某人on ones account||on account of one BAUo`el5  
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为自己计算||独立帐目on ones own account "-tTN  
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由某人收益并负风险on ones account and risk||for ones account and risk :zL.dJwa  
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由某人负担for ones account||for account of one m4@f&6x  
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按某人指示||列入某人帐户by order and for account of one |B0.*te6  
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列入5月份帐目for May account =XT'D@q~W  
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编入某中帐项下to pass to the account of||to place to the account of )kE(%q:*P$  
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寄出清算书to send in an account||to send in render an account /&+6nO P  
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支票薄cheque book yk5T"#'+  
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支票陈票人cheque drawer FZ)Y<r8|s  
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持票人cheque holder IXSCYqoK  
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不记名支票cheque to bearer||bearer cheque \w 6%J77  
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记名支票||认人支票cheque to order r: _-Cj  
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到期支票antedated cheque l|-TGjsX  
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未到期支票postdated cheque Ne]/ sQ0  
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保付支票certified cheque b'$j* N  
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未获兑现支票，退票returned cheque @ j$t
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横线支票crossed cheque 7"f$;CN?~  
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普通横线general crossing p[e|N;W8A  
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特别横线special crossing :^SpKe(7  
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空白支票blank cheque @A6\v+ih  
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失效支票，过期支票stale cheque ?B %y)K  
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普通支票open cheque $*%Ml+H-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w2~(/RgO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~0fT*lp  
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支票换现金||兑现to cash a cheque xP'IyABx  
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清理票款to clear a cheque O6OP{sb  
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保证兑现to certify a cheque d"XS;;l%<  
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填写支票数额to fill up a cheque {<~XwJ.  
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支票上划线to cross a cheque wXZ.D}d  
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开发支票to make out a cheque ^Sy\<  
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签发支票，开立支票to draw a cheque||to issue a cheque ]vQo^nOo  
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透支支票to overdraw a cheque /GM-#q a  
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背书支票to endorse a cheque lu(G3T8  
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请付票款||清付票款to pay a cheque||to honour a cheque |,sUD/rt  
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支票退票to dishonour a cheque ;S?1E
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拒付支票to refuse a cheque zo} SS[  
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拒付支票to stop payment of a cheque M8cLh!!  
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提示要求付款to present for payment /mD KQ<  
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见票即付持票人payable to bearer VpVw:Rh>  
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支付指定人payable to order '|XP}V0I  
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已过期||无效out of date||stale U1q$B32  
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请给出票人R/D||refer to drawer A+F-r_]}db  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bR8)s{p6  
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文字与数字不一致words and figures differ c=b\9!hr_E  
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支票 I9Sh~vTm=u  
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时间已过account closed RsOK5XnQn  
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更改处应加盖印章alterations require initials (w^&NU'e  
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时间已过effects not cleared C=b5[, UCB  
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停止付款payment stopped $I/p6  
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支票毁损cheque mutilated .cabw+&7  
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汇款||寄钱to remit||to send money jFc{$#g-
 
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寄票供取款||支票支付to send a cheque for payment "D/ fB%h`  
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寄款人a remitter W!(Q_B  


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收款人a remittee [KKo
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国外汇票foreign Bill 72 6y
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国内汇票inland Bill ivq4/Y]-X  
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跟单汇票documentary bill fm*Hk57  
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空头汇票accommodation bill [ZbK)L+_  
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原始汇票original bill +\%z y=  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand 66*o2D\Q*G  
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…days after date||…days after date…日后付款 m C Ge*V}  
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…months after date||…months after date…月后付款 d eg>m?Y  
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见票后…日付款…days after sight||…days sight >gl.(b25C  
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见票后…月付款…months after sight||…months sight ~|rkt`8p  
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同组票据set of bills "tM/`:Qp  
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单张汇票sola of exchange||sole of exchange gEP E9ew  
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远期汇票usance bill||bill at usance )*
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长期汇票long bill s2~dmZ_B|_  
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短期汇票short bill )H)Udhz  
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逾期汇票overdue bill &pjV4m|j<  
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宽限日期days of grace JWHt|zBg  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order uhB!k-ir  
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本票promissory note （P/N） $'YKB8C  
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押汇负责书||押汇保证书letter of hypothecation 9zYiG3 d  
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副保||抵押品||付属担保物collateral security 7'i#!5  
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担保书trust receipt||letter of indemnity ikN!u t  
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承兑||认付acceptance 4UD=Y?zK  
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单张承兑general acceptance Ocwp] Mut&  
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有条件承兑qualified acceptance +O$:  
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附条件认付conditional acceptance 4 %)N(%u  
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部分认付partial acceptance   =v4r M0m,