[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。   wVBKVb9N  
会计报表statement of account D|:'|7l W  
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往来帐目account current ?d7,0Ex P  
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现在往来帐||存款额current accout ^4dE8Ve"@  
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销货帐account sales z*\_+u~u  
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共同计算帐项joint account -'! J?~  
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未决帐项outstanding account "tJ+v*E  
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贷方帐项credit account||creditor account 4Uy%wB  
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借方帐项debit account||debtor account SyWZOE%p  
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应付帐||应付未付帐account payable 1-2hh)  
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应收帐||应收未收帐account receivable  LgqQr6y"  
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新交易||新帐new account Abc{<4 z0?  
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未决帐||老帐old account .wfydu)3  
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现金帐cash account }w0pi  
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流水帐running account p.DQ| ?  
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暂记帐||未定帐suspense account k<gH*=uXY'  
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过期帐||延滞帐overdue account||pastdue account <b 5DX  
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杂项帐户sundry account 7J'%;sH  
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详细帐单||明细表detail account 5'2kP{;  
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呆帐bad account zakhJ  
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会计项目title of account !_fDL6a-  
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会计薄||帐薄account-book K
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营业报告书||损益计算表account of budiness||business report 5EYG
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借贷细帐||交验帐account rendered & 3#7>
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明细帐account stated z^bS+0S5x!  
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与…银行开立一户头to open an account with vsGKCrLwh  
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与…银行建立交易to keep account with )Sn0Y B  
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继续记帐to keep account BP/nK.  
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与…有交易to have an account with ]# :WL)@  
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作成会计帐||有往来帐项to make out an account with 3H2~?CaJ  
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清算||清理债务to make up an account 4@9Pd &I  
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清洁帐目||与…停止交易to close ones account with O<S.fr,  
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结帐to close an account s9H xiw@D  
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清理未付款to ask an account||to demand an account m8s
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结清差额to balance the account with n`,  <g  
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清算to settle an account||to liquidate an account||to square an account Qs1p  
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审查帐目||监查帐目to audit an account ^{M$S0g|N  
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检查帐目to examine an account 1T !o
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转入A的帐户to charge the amount to As account BUXE s0]Lv  
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以计帐方式付款to pay on account ^4`aONydl  
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代理某人||为某人on ones account||on account of one _vTr?jjfK  
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为自己计算||独立帐目on ones own account r#z
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由某人收益并负风险on ones account and risk||for ones account and risk lOm01&^"E  

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由某人负担for ones account||for account of one gTj,I=3$?e  
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按某人指示||列入某人帐户by order and for account of one uE1;@Dm+  
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列入5月份帐目for May account CnZ!b_J  
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编入某中帐项下to pass to the account of||to place to the account of 8H7#[?F  
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寄出清算书to send in an account||to send in render an account Jl_W6gY"Z  
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支票薄cheque book 9"#C%~=+  
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支票陈票人cheque drawer b-ss^UL  
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持票人cheque holder BL&AZv/T  
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不记名支票cheque to bearer||bearer cheque 7"!`<5o^  
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记名支票||认人支票cheque to order Nvd(?+c  
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到期支票antedated cheque t*hy"e{*a  
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未到期支票postdated cheque Rq|6d M6H  
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保付支票certified cheque Lf(( zk:pt  
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未获兑现支票，退票returned cheque m\qeYI6,Z  
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横线支票crossed cheque *k7BE_&*0Z  
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普通横线general crossing o MJ` _  
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特别横线special crossing 'Ou C[$Z  
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空白支票blank cheque Dizz?O  
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失效支票，过期支票stale cheque Q3WI@4  
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普通支票open cheque lQ?jdi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r>(,)rs(l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mcQL>7ts  
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支票换现金||兑现to cash a cheque f(pq`v^-n  
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清理票款to clear a cheque /:F^*
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保证兑现to certify a cheque  E4eXfu  
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填写支票数额to fill up a cheque CIIjZ)T  
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支票上划线to cross a cheque gQr+~O  
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开发支票to make out a cheque ~gpxK{  
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签发支票，开立支票to draw a cheque||to issue a cheque |@AXW   
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透支支票to overdraw a cheque J.yM@wPS>  
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背书支票to endorse a cheque g.&B8e  
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请付票款||清付票款to pay a cheque||to honour a cheque x1eC r_  
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支票退票to dishonour a cheque ^ f,4=-  
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拒付支票to refuse a cheque i%9vZ  
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拒付支票to stop payment of a cheque \< .BN;t{  
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提示要求付款to present for payment  NAD^1
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见票即付持票人payable to bearer %!\=$s}g  
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支付指定人payable to order pX_  
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已过期||无效out of date||stale lf`ULY4{  
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请给出票人R/D||refer to drawer c$ /.Xp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1e[?}q]*  
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文字与数字不一致words and figures differ +1wEoU.l2  
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支票 X.#*+k3s0
 
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时间已过account closed a>vxox) %  
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更改处应加盖印章alterations require initials O.FTToh<  
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时间已过effects not cleared Zw)=Y.y!  
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停止付款payment stopped Vb?wwx7=  
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支票毁损cheque mutilated eY`z\I  
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汇款||寄钱to remit||to send money z2V ->UK)  
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寄票供取款||支票支付to send a cheque for payment \ 3E%6L  
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寄款人a remitter V #vkj  
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收款人a remittee rui
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国外汇票foreign Bill nEUH;z  
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国内汇票inland Bill 9k93:#{WE  
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跟单汇票documentary bill
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空头汇票accommodation bill Bs3&yEq(  
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原始汇票original bill >8>s K(S]  
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改写||换新票据renewed bill Q-iBK*-w  
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即期汇票sight bill||bill on demand uu-M7>+  
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…days after date||…days after date…日后付款 \0i0#Dt9  
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…months after date||…months after date…月后付款 e~he#o[%a  
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见票后…日付款…days after sight||…days sight f\hQ>MLzt  
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见票后…月付款…months after sight||…months sight d=\TC'd"{  
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同组票据set of bills Ke[`zui@?  
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单张汇票sola of exchange||sole of exchange <h|&7  
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远期汇票usance bill||bill at usance ',D%,N}J  
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长期汇票long bill mU[  
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短期汇票short bill 3C;;z  
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逾期汇票overdue bill /nh3/[u  
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宽限日期days of grace roi,?B_8  
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电汇telegraphic transfer （T.T） IQ$6}.  
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邮汇postal order||postal note （Am.）||post office order||money order DHvZ:)aT}  
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本票promissory note （P/N） 7pyaHe  
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押汇负责书||押汇保证书letter of hypothecation *
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副保||抵押品||付属担保物collateral security @'P
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担保书trust receipt||letter of indemnity wT,=C'  
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承兑||认付acceptance g^jTdrW/s  
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单张承兑general acceptance :/"5x  
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有条件承兑qualified acceptance AW!A+ ?F6  
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附条件认付conditional acceptance +A$>F@u  
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部分认付partial acceptance   |GP&!]