[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。   PM8*/4Cu.5  
会计报表statement of account V2o1~R~  
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往来帐目account current Noi+mL  
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现在往来帐||存款额current accout r68d\N`.  
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销货帐account sales [;
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共同计算帐项joint account v@Bk)Z  
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未决帐项outstanding account G~{#%i  
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贷方帐项credit account||creditor account 2+}hsGnp  
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借方帐项debit account||debtor account 8?G534*r@2  
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应付帐||应付未付帐account payable @ Br?  
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应收帐||应收未收帐account receivable `c'R42SA  
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新交易||新帐new account E#(dri*#t  
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未决帐||老帐old account .M>g`UW  
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现金帐cash account @0fiui_  
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流水帐running account df7xpV  
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暂记帐||未定帐suspense account \KkAU6  
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过期帐||延滞帐overdue account||pastdue account j[Oh>yG  
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杂项帐户sundry account 'I5~<"E  
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详细帐单||明细表detail account ?vV&tqnx%  
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呆帐bad account -"/l)1ox,  
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会计项目title of account <a)L5<#  
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会计薄||帐薄account-book :{M1]0NH  
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营业报告书||损益计算表account of budiness||business report a:}&v^v  
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借贷细帐||交验帐account rendered O`D,>=[  
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明细帐account stated BM_Rlcx~  
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与…银行开立一户头to open an account with &b!|Y  
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与…银行建立交易to keep account with hp!. P1b  
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继续记帐to keep account oz#;7 ?9  
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与…有交易to have an account with x5"F`T>Y  
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作成会计帐||有往来帐项to make out an account with MWn+
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清算||清理债务to make up an account y-k]Tr  
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清洁帐目||与…停止交易to close ones account with 4I7;/ZgALQ  
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结帐to close an account ZDt|g^  
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清理未付款to ask an account||to demand an account 9w08)2$Na  
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结清差额to balance the account with  SE D_^  
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清算to settle an account||to liquidate an account||to square an account 8CN~o|uN  
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审查帐目||监查帐目to audit an account r8Pdk/CW^  
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检查帐目to examine an account N\Li/  
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转入A的帐户to charge the amount to As account h Lv_ER?  
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以计帐方式付款to pay on account ITf, )?|]Y  
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代理某人||为某人on ones account||on account of one p5PTuJ>q  
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为自己计算||独立帐目on ones own account f )K(la^'  
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由某人收益并负风险on ones account and risk||for ones account and risk O~=|6#c  
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由某人负担for ones account||for account of one qsTB)RdjP%  
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按某人指示||列入某人帐户by order and for account of one ji
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列入5月份帐目for May account "FfIq;  
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编入某中帐项下to pass to the account of||to place to the account of 'hn=X7  
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寄出清算书to send in an account||to send in render an account w +~,Mv\  
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支票薄cheque book VvJ]*D+e  
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支票陈票人cheque drawer v
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持票人cheque holder e6JT|>9A7  
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不记名支票cheque to bearer||bearer cheque lmjoSINy  
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记名支票||认人支票cheque to order Sgy_?Y  
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到期支票antedated cheque 7[}K 2.W.  
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未到期支票postdated cheque t:?8I9d  
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保付支票certified cheque E)h&<{%  
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未获兑现支票，退票returned cheque 28N v'  
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横线支票crossed cheque ">LX>uYmX-  
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普通横线general crossing #'<s/7;~  
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特别横线special crossing tAM t7p-  
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空白支票blank cheque v[O}~E7'  
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失效支票，过期支票stale cheque IJ`%Zh{f  
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普通支票open cheque gq^j-!Q)Q<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount el;eyGa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &`RD5uml  
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支票换现金||兑现to cash a cheque `|Wu\X  
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清理票款to clear a cheque a%"27 n(M  
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保证兑现to certify a cheque ]f3eiHg*  
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填写支票数额to fill up a cheque Fbpe`pS+V  
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支票上划线to cross a cheque nI63Ns  
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开发支票to make out a cheque c,K)*HB  
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签发支票，开立支票to draw a cheque||to issue a cheque bK\Mn95]  
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透支支票to overdraw a cheque _{]\} =@  
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背书支票to endorse a cheque "}ms|  
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请付票款||清付票款to pay a cheque||to honour a cheque 5Hli@:B2s  
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支票退票to dishonour a cheque 4P406,T]r  
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拒付支票to refuse a cheque Tuk:: .jD  

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拒付支票to stop payment of a cheque Ke *tLnO  
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提示要求付款to present for payment '^npZa'%sW  
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见票即付持票人payable to bearer gXNlnh%?S  
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支付指定人payable to order I)JqaM  
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已过期||无效out of date||stale >-%}'iz+  
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请给出票人R/D||refer to drawer NMM$ m!zg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )'+ tb\g  
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文字与数字不一致words and figures differ mBrH`!  
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时间已过account closed ~\{a< -R  
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更改处应加盖印章alterations require initials $$5E+UDOs  
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时间已过effects not cleared _<8~CWo:  
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停止付款payment stopped XHh !Q0v;  
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支票毁损cheque mutilated t/kMV6
 
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汇款||寄钱to remit||to send money Od,P,t9  
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寄票供取款||支票支付to send a cheque for payment FB>^1B]]  
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寄款人a remitter c{,VU.5/  
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收款人a remittee wyi%!H  
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国外汇票foreign Bill }|j\QjH  
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国内汇票inland Bill i>aIuQ`pe  
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跟单汇票documentary bill ;]PP+h  
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空头汇票accommodation bill !K%8tr4  
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原始汇票original bill ;ipT0*Y  
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改写||换新票据renewed bill Jmml2?V-c  
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即期汇票sight bill||bill on demand (Zz8 ldO  
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…days after date||…days after date…日后付款 d2U+%%Tdw  
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…months after date||…months after date…月后付款 'D:R]@eK]  
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见票后…日付款…days after sight||…days sight ]J^/`gc  
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见票后…月付款…months after sight||…months sight sP~;i qk  
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同组票据set of bills !!+LFe4su  
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单张汇票sola of exchange||sole of exchange ;Xl {m`E+  
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远期汇票usance bill||bill at usance NilnS!BM  
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长期汇票long bill "SA*  
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短期汇票short bill Jbn^G7vH<6  
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逾期汇票overdue bill RqKkB8g  
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宽限日期days of grace 9I[k3  
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电汇telegraphic transfer （T.T） '<U 4D  
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邮汇postal order||postal note （Am.）||post office order||money order 5fy{!  
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本票promissory note （P/N） >c$3@
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押汇负责书||押汇保证书letter of hypothecation Ln8r~[tVE<  
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副保||抵押品||付属担保物collateral security 8Oa+,?<0x  
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担保书trust receipt||letter of indemnity `{NbMc\ ]  
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承兑||认付acceptance uANpqT}!  
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单张承兑general acceptance P('bnDU  
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有条件承兑qualified acceptance +F~B"a  
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附条件认付conditional acceptance ZAgtVbO7  
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部分认付partial acceptance   z'*{V\