[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。   i id
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会计报表statement of account 9n1
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往来帐目account current ugOcK Gf  

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现在往来帐||存款额current accout 6*CvRb&  
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销货帐account sales I/t2c=f  
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共同计算帐项joint account %<P&"[F]v@  
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未决帐项outstanding account %vgn>A?]1  
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贷方帐项credit account||creditor account -:Y
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借方帐项debit account||debtor account 'jqkDPn  
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应付帐||应付未付帐account payable Dy mf  
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应收帐||应收未收帐account receivable s&TPG0W  
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新交易||新帐new account |L,_QXA2  
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未决帐||老帐old account 0 M-=3T  
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现金帐cash account 4zzJ5,S1  
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流水帐running account *:}9(8d  
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暂记帐||未定帐suspense account ]O]6O%.ao  
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过期帐||延滞帐overdue account||pastdue account [&eG>zF"  
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杂项帐户sundry account B:oE&Ahh{  
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详细帐单||明细表detail account = Zi'L48  
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呆帐bad account &uP,w#  
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会计项目title of account uSQRI9/ir2  
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会计薄||帐薄account-book f9$8$O  
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营业报告书||损益计算表account of budiness||business report >v#6SDg  
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借贷细帐||交验帐account rendered kltorlH  
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明细帐account stated {c}n."`  
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与…银行开立一户头to open an account with WU\Bs2  
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与…银行建立交易to keep account with \)M EM=U  
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继续记帐to keep account 0u}+n+\g  
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与…有交易to have an account with D4jZh+_|
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作成会计帐||有往来帐项to make out an account with yk0^m/=C(  
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清算||清理债务to make up an account ;>CM 1  
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清洁帐目||与…停止交易to close ones account with MjW{JR)I  
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结帐to close an account Zt \3y  
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清理未付款to ask an account||to demand an account $Yj4&Two<  
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结清差额to balance the account with 9gFfbvd  
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清算to settle an account||to liquidate an account||to square an account wKE}BO >  
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审查帐目||监查帐目to audit an account & &:ZY4`  
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检查帐目to examine an account m }\L i]  
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转入A的帐户to charge the amount to As account YH3[Jvzf4  
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以计帐方式付款to pay on account i%otvDn1  
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代理某人||为某人on ones account||on account of one !}J19]\  
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为自己计算||独立帐目on ones own account aFDCVm%U|  
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由某人收益并负风险on ones account and risk||for ones account and risk ~!ICBF~j  
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由某人负担for ones account||for account of one m@y_Wt  
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按某人指示||列入某人帐户by order and for account of one $F~hL?"?  
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列入5月份帐目for May account \\,z[C  
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编入某中帐项下to pass to the account of||to place to the account of !@@rO--&  
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寄出清算书to send in an account||to send in render an account `L?9-)m<f  
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支票薄cheque book +ywd(Tuzm  
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支票陈票人cheque drawer :Qklbd[9qF  
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持票人cheque holder 4!tHJCq"  
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不记名支票cheque to bearer||bearer cheque "ktC1y1  
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记名支票||认人支票cheque to order T+|V;nP.  
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到期支票antedated cheque 6Bfu89  
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未到期支票postdated cheque mLn =SU{#  
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保付支票certified cheque ]]Da/^K=Z  
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未获兑现支票，退票returned cheque Zm@ O[:~  
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横线支票crossed cheque ^ok;<fJ  
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普通横线general crossing l@om2|B  
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空白支票blank cheque ?%h JZm;  
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失效支票，过期支票stale cheque [@= [< _r  
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普通支票open cheque [hS?d.D   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]Nvtiw 6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T}[W')[s  
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支票换现金||兑现to cash a cheque )B*?se]LJ  
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清理票款to clear a cheque *4qsM,t  
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保证兑现to certify a cheque =O)JPo&iwY  
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填写支票数额to fill up a cheque ^l^_K)tw*  
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支票上划线to cross a cheque 45j+n.9=  
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开发支票to make out a cheque Ip4NkUI3T  
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签发支票，开立支票to draw a cheque||to issue a cheque (C-z8R Z6  
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透支支票to overdraw a cheque V
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背书支票to endorse a cheque uPF yRWK  
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请付票款||清付票款to pay a cheque||to honour a cheque jujx3rnK?  
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支票退票to dishonour a cheque o`77gkLO  
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拒付支票to refuse a cheque jYy0^)6X(  

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拒付支票to stop payment of a cheque tl)}Be+Dt;  
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提示要求付款to present for payment w//w$}v  
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见票即付持票人payable to bearer lXPn]iLJ  
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支付指定人payable to order 4jz]c"p-  
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已过期||无效out of date||stale yhdG 93  
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请给出票人R/D||refer to drawer hX_p5a1t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 68c; V
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文字与数字不一致words and figures differ PbPP1G')  
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支票 [~<',,tA0|  
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时间已过account closed NACY;XQ%  
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更改处应加盖印章alterations require initials (d;(FBk='  
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时间已过effects not cleared ptv4v[gQ  
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停止付款payment stopped wDhcHB  
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支票毁损cheque mutilated ,;P`Mf'YC  
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汇款||寄钱to remit||to send money +Jka:]MW!  
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寄票供取款||支票支付to send a cheque for payment PBs<8xBx^  
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寄款人a remitter EjX'&"3.  
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收款人a remittee ]az} n(B,  
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国外汇票foreign Bill _Q}RElA  
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国内汇票inland Bill ,c7u  
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跟单汇票documentary bill e=]oh$]  
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空头汇票accommodation bill W3V{Xk|  
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原始汇票original bill KpbZnW}g  
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改写||换新票据renewed bill (-'0g@0UA  
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即期汇票sight bill||bill on demand [m
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…days after date||…days after date…日后付款 :&1=8^BY  
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…months after date||…months after date…月后付款 Zn<(,e  
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见票后…日付款…days after sight||…days sight tgvpf/cQ  
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见票后…月付款…months after sight||…months sight (w#slTFT  
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同组票据set of bills wHt#'`5  
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单张汇票sola of exchange||sole of exchange w$b+R8.n)  
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远期汇票usance bill||bill at usance s}[A4`EWH  
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长期汇票long bill M|[@znzR<  
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短期汇票short bill +(=0CA0GE  
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逾期汇票overdue bill B@"SOX  
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宽限日期days of grace F_Z&-+,*3t  
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电汇telegraphic transfer （T.T） S+) l[0  
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邮汇postal order||postal note （Am.）||post office order||money order P3>..fhoW  
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本票promissory note （P/N） RLYU\@kK?  
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押汇负责书||押汇保证书letter of hypothecation EX`"z(L  
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副保||抵押品||付属担保物collateral security L.C ^E7;Z_  
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担保书trust receipt||letter of indemnity w)45SZ.  
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承兑||认付acceptance 5SoZ$,a<e  
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单张承兑general acceptance AuoxZ?V  
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有条件承兑qualified acceptance 6eOrs-ty  
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附条件认付conditional acceptance El~-M`Gf  
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部分认付partial acceptance   Q Oz9\,C