[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。   )O+Vft&#  
会计报表statement of account 'k'"+  
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往来帐目account current h4ozwVA  
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现在往来帐||存款额current accout ]C'^&:&<  
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销货帐account sales Z1}@N/>>  
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共同计算帐项joint account 3QI.|;X  
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未决帐项outstanding account pJdR`A-k|  
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贷方帐项credit account||creditor account YMn*i<m  
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借方帐项debit account||debtor account 0gRm LX  
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应付帐||应付未付帐account payable #=V\WQb  
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应收帐||应收未收帐account receivable j=dGNi)R  
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新交易||新帐new account &g"`J`  
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未决帐||老帐old account o<gK
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现金帐cash account k:F{U^!p|  
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流水帐running account X[!S7[d-y  
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暂记帐||未定帐suspense account ||L^yI~_d  
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过期帐||延滞帐overdue account||pastdue account a!EW[|[Q  
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杂项帐户sundry account ;|`<B7xf  
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详细帐单||明细表detail account Ob{Tn@  
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呆帐bad account f@gvDo]Y  
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会计项目title of account _K&Hiz/'  
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会计薄||帐薄account-book Ms
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营业报告书||损益计算表account of budiness||business report &6vWz6!P  
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借贷细帐||交验帐account rendered /O
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明细帐account stated `x=$n5=8  
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与…银行开立一户头to open an account with B`t/21J  
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与…银行建立交易to keep account with ^_i)XdPU  
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继续记帐to keep account VdGVEDwz  
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与…有交易to have an account with E#_2t)20  
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作成会计帐||有往来帐项to make out an account with BW
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清算||清理债务to make up an account jpO0dtn3=  
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清洁帐目||与…停止交易to close ones account with <F(S_w62  
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结帐to close an account U65l o[  
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清理未付款to ask an account||to demand an account u:lBFVqk  
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结清差额to balance the account with W^h,O+vk  
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清算to settle an account||to liquidate an account||to square an account BO4;S/ O  
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审查帐目||监查帐目to audit an account G![d_F"e  
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检查帐目to examine an account R[
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转入A的帐户to charge the amount to As account {q`8+$Z;  
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以计帐方式付款to pay on account oA[`| ji  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account HBR/" m  

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由某人收益并负风险on ones account and risk||for ones account and risk r<1W.xd":  
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由某人负担for ones account||for account of one 6Aqv*<1=62  
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按某人指示||列入某人帐户by order and for account of one $peL1'Evo  
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列入5月份帐目for May account ?>*d82yO  
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编入某中帐项下to pass to the account of||to place to the account of ]kmAN65c  
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寄出清算书to send in an account||to send in render an account 89D`!`Ah]  
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支票薄cheque book KYB3n85 1  
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支票陈票人cheque drawer N)
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持票人cheque holder M_E$w $l2<  
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不记名支票cheque to bearer||bearer cheque oSMIWwg7G  
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记名支票||认人支票cheque to order ~8k`~t!
 
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到期支票antedated cheque kH0kf-4\  
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未到期支票postdated cheque t9W*N\  
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保付支票certified cheque UeB St.  
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未获兑现支票，退票returned cheque P1TTaYu  
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横线支票crossed cheque UG}"OBg/  
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普通横线general crossing >
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特别横线special crossing /4*>.Nmb,f  
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空白支票blank cheque $*0XWrE  
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失效支票，过期支票stale cheque uhmSp+%  
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普通支票open cheque < M
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @F5QgO J&r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \"=@uqar2  
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支票换现金||兑现to cash a cheque /{X2:g{  
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清理票款to clear a cheque ->YF</I  
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保证兑现to certify a cheque p8u-
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填写支票数额to fill up a cheque Jro%zZle  
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支票上划线to cross a cheque _NJq%-,'  
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开发支票to make out a cheque m:XMF)tW  
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签发支票，开立支票to draw a cheque||to issue a cheque d_}q.%*  
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透支支票to overdraw a cheque 4 '6HX#J  
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背书支票to endorse a cheque VlQaT7Q  
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请付票款||清付票款to pay a cheque||to honour a cheque !,< )y}L^)  
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支票退票to dishonour a cheque Xm2p<Xu8h  
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拒付支票to refuse a cheque IZ
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拒付支票to stop payment of a cheque !h0#es\  
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提示要求付款to present for payment 2Y@:Vgg  
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见票即付持票人payable to bearer }G#TYF}  
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支付指定人payable to order u!As?AD.  
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已过期||无效out of date||stale bI,gNVN=  
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请给出票人R/D||refer to drawer 2%'iTXF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pUs s_3  
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文字与数字不一致words and figures differ dcgz<m  
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支票 X/_e#H0  
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时间已过account closed  p1 9j  
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更改处应加盖印章alterations require initials ZLBv\VQ  
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时间已过effects not cleared >g]S"ku|  
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停止付款payment stopped HB+\2jEE  
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支票毁损cheque mutilated `c^ _5:euX  
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汇款||寄钱to remit||to send money b]v.jgD  
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寄票供取款||支票支付to send a cheque for payment Vd2bG4*=  
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寄款人a remitter 'k=GSb  
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收款人a remittee pei-R  
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国外汇票foreign Bill &>UI{  
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国内汇票inland Bill CzKU;~D=B  
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跟单汇票documentary bill Az29?|e  
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空头汇票accommodation bill `+_UG^aeW  
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原始汇票original bill vdFy}#X  
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改写||换新票据renewed bill GAONgz|ZI  
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即期汇票sight bill||bill on demand Y4cIYUSc  
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…days after date||…days after date…日后付款 tz&'!n}  
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…months after date||…months after date…月后付款 uMl.}t2uYu  
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见票后…日付款…days after sight||…days sight fHTqLYd-  
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见票后…月付款…months after sight||…months sight va \5  
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同组票据set of bills {2<A\nW  
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单张汇票sola of exchange||sole of exchange 5y07@x  
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远期汇票usance bill||bill at usance AfmGA9  
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长期汇票long bill R*~<?}Rr  
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短期汇票short bill v'Y)~Kv@!  
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逾期汇票overdue bill jUjgxP*7m  
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宽限日期days of grace O>e2MT|#k  
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电汇telegraphic transfer （T.T） r )8[LN-  
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邮汇postal order||postal note （Am.）||post office order||money order iB#xUSkS  
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本票promissory note （P/N） L\d"|87lX  
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押汇负责书||押汇保证书letter of hypothecation Vae}:8'}  
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副保||抵押品||付属担保物collateral security tr8a_CV  
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担保书trust receipt||letter of indemnity -*8|J;  
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承兑||认付acceptance bt3v`q+V  
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单张承兑general acceptance jd<`W  
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有条件承兑qualified acceptance K|Sh  
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附条件认付conditional acceptance Jq0aDf f  
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部分认付partial acceptance   d:08@~#