[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。   ]aDU*tk  
会计报表statement of account =U- w!uW  
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往来帐目account current 2Vwv#NAV k  
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现在往来帐||存款额current accout +~{Honj[  
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销货帐account sales Kwmtt  
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共同计算帐项joint account 9V0@!M8S  
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未决帐项outstanding account \|f3\4;!  
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贷方帐项credit account||creditor account \96aHOk<  
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借方帐项debit account||debtor account "IuHSjP  
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应付帐||应付未付帐account payable 5fjL  
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应收帐||应收未收帐account receivable 5==hyIy  
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新交易||新帐new account 7]F@g}8  
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未决帐||老帐old account {W11+L{8  
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现金帐cash account e anR$I;Yj  
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流水帐running account M$$Lsb [  
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暂记帐||未定帐suspense account - U Elu4n&  
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过期帐||延滞帐overdue account||pastdue account EC`=nGF  
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杂项帐户sundry account G<W;HMj2  
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详细帐单||明细表detail account 9NC?J@&B  
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呆帐bad account Yow  
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会计项目title of account )F'r-I%Hi  
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会计薄||帐薄account-book vX}#wDN
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营业报告书||损益计算表account of budiness||business report k@|G o)~  
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借贷细帐||交验帐account rendered =:*2t  
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明细帐account stated @MKf$O4K  
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与…银行开立一户头to open an account with srK9B0I  
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与…银行建立交易to keep account with #c$z&J7e  
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继续记帐to keep account r!;wKO  
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与…有交易to have an account with M \UB r4  
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作成会计帐||有往来帐项to make out an account with *~
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清算||清理债务to make up an account bD`h/jYv  
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清洁帐目||与…停止交易to close ones account with {ObUJ3  
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结帐to close an account d' l|oeS  
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清理未付款to ask an account||to demand an account &l0,q=T  
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结清差额to balance the account with oQ}K_}{>  
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清算to settle an account||to liquidate an account||to square an account <"yL(s^u"  
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审查帐目||监查帐目to audit an account ART0o7B  
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检查帐目to examine an account K[S)e!\.  
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转入A的帐户to charge the amount to As account 5?m4B:W  
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以计帐方式付款to pay on account .DM-&P  
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代理某人||为某人on ones account||on account of one tX6_n%/L  
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为自己计算||独立帐目on ones own account b!r%4Ah  
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由某人收益并负风险on ones account and risk||for ones account and risk v3{%U1>}v  
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由某人负担for ones account||for account of one Z5 7.+z<  
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按某人指示||列入某人帐户by order and for account of one _-rC]iQJ55  
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列入5月份帐目for May account )+ 'r-AF*  
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编入某中帐项下to pass to the account of||to place to the account of UD.Zn E{"  
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寄出清算书to send in an account||to send in render an account TZGk[u^*  
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支票薄cheque book c,O;B_}M]  
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支票陈票人cheque drawer v+}${h9  
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持票人cheque holder 8_o~0lb  
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不记名支票cheque to bearer||bearer cheque oz]&=>$1I  
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记名支票||认人支票cheque to order ,7k-LAA  
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到期支票antedated cheque h&n1
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未到期支票postdated cheque J#Cl Q%  
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保付支票certified cheque Iqn (NOq^[  
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未获兑现支票，退票returned cheque 1Lk(G9CoY  
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横线支票crossed cheque RgL>0s  
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普通横线general crossing .G vk5Wn  
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特别横线special crossing SD{)Sq  
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空白支票blank cheque ^]'_Qbi]}  
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失效支票，过期支票stale cheque RPte[tq  
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普通支票open cheque J 7G-qF\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _MLf58  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .UNV &R0  
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支票换现金||兑现to cash a cheque <F;+A{M)  
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清理票款to clear a cheque >5: O%zQ@  
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保证兑现to certify a cheque dpscgW{M  
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填写支票数额to fill up a cheque vr'cR2  
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支票上划线to cross a cheque u;-fG9xs  
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开发支票to make out a cheque ;tZQ9#S  
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签发支票，开立支票to draw a cheque||to issue a cheque J:glJ'4E  
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透支支票to overdraw a cheque pC>h"Hy  
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背书支票to endorse a cheque jxkjPf?  
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请付票款||清付票款to pay a cheque||to honour a cheque aYb97}kI  
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支票退票to dishonour a cheque t'Wv?,  
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拒付支票to refuse a cheque C\GP}:[T3  
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拒付支票to stop payment of a cheque 4v hz`1  
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提示要求付款to present for payment fyb;*hgu  
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见票即付持票人payable to bearer 4>>=TJ!M  
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支付指定人payable to order M>]A!W=  
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已过期||无效out of date||stale $}gMJG  
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请给出票人R/D||refer to drawer Tn#Co$<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '|zrzU=  
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文字与数字不一致words and figures differ eMJ>gXA]  
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支票 tbd=A]B-  
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时间已过account closed ]]O( IC  
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更改处应加盖印章alterations require initials Icnhet4  
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时间已过effects not cleared k2U*dn"9U  
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停止付款payment stopped (jM0YtrD  
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支票毁损cheque mutilated "?I#! t%'  
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汇款||寄钱to remit||to send money 08`|C)Z!  
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寄票供取款||支票支付to send a cheque for payment ]ordqulq1  
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寄款人a remitter xh;V4zK@`  
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收款人a remittee HZyA\FS  
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国外汇票foreign Bill r )F;8
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国内汇票inland Bill m8q4t,<J  
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跟单汇票documentary bill j9p6rD  
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空头汇票accommodation bill A~?M`L>B  
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原始汇票original bill qX\*lm/l  
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改写||换新票据renewed bill De?VZ2o9"  
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即期汇票sight bill||bill on demand b}[S+G-9W  
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…days after date||…days after date…日后付款 "r9Rr_, >  
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…months after date||…months after date…月后付款 &d_^k.%y  
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见票后…日付款…days after sight||…days sight sPH2KwEv  
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见票后…月付款…months after sight||…months sight ]}2)U  
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同组票据set of bills A_xC@$1e<  
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单张汇票sola of exchange||sole of exchange 8q2a8I9g  
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远期汇票usance bill||bill at usance 0SQ!lr  
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长期汇票long bill X1j8tg  
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短期汇票short bill ':*H#}Br-#  
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逾期汇票overdue bill BWt`l,nF  
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宽限日期days of grace '{&Q&3J_  
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电汇telegraphic transfer （T.T） @N*|w Kc+  
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邮汇postal order||postal note （Am.）||post office order||money order  a"Qf  
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本票promissory note （P/N） \Kl 20?  
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押汇负责书||押汇保证书letter of hypothecation J8ni}\f  
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副保||抵押品||付属担保物collateral security (t&RFzE?G  
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担保书trust receipt||letter of indemnity u`MMK4 %  
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承兑||认付acceptance @16GF!.  
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单张承兑general acceptance ~\":o:qyc  
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有条件承兑qualified acceptance "\4W])30  
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附条件认付conditional acceptance #p }GWS)  
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部分认付partial acceptance   *,\v|]fc