[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。   P+SCX#{y  
会计报表statement of account AUK7a  
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往来帐目account current Yq_zlxd%F  
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现在往来帐||存款额current accout l O^h)hrR  
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销货帐account sales $4"OD"Z Cq  
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共同计算帐项joint account N%a[Y  
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未决帐项outstanding account cg~FW2Q  
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贷方帐项credit account||creditor account K^S#?T|[9  
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借方帐项debit account||debtor account d2Y5'A0X  
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应付帐||应付未付帐account payable JnZxP> 2B  
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应收帐||应收未收帐account receivable BK{8\/dg  
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新交易||新帐new account mf3G$=[  
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未决帐||老帐old account 'e*C^(6  
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现金帐cash account !|!V}O  
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流水帐running account *8N~Zmz  
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暂记帐||未定帐suspense account +$-a:zx`l  
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过期帐||延滞帐overdue account||pastdue account >M!>Hl/  
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杂项帐户sundry account m$^7sFD$  
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详细帐单||明细表detail account +)|
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呆帐bad account IV*}w"r  
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会计项目title of account <.<Nw6  
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会计薄||帐薄account-book h<j04fj  
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营业报告书||损益计算表account of budiness||business report l]ZUKy  
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借贷细帐||交验帐account rendered R%Z} JR.  
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明细帐account stated Ue%0.G|<W  
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与…银行开立一户头to open an account with wO"Q{oi+  
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与…银行建立交易to keep account with rS jC/O&b  
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继续记帐to keep account UX0tI0.tg  
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与…有交易to have an account with ufo?ZFq@$L  
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作成会计帐||有往来帐项to make out an account with Vg3&:g5 /  
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清算||清理债务to make up an account 2rH6ap  
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清洁帐目||与…停止交易to close ones account with P-mrH
  
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结帐to close an account VMHY.Rf  
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清理未付款to ask an account||to demand an account 9+/|sU\.%  
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结清差额to balance the account with }dxdxnVt  
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清算to settle an account||to liquidate an account||to square an account M{H&5 9v  
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审查帐目||监查帐目to audit an account `3OGCy  
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检查帐目to examine an account G pd:k  
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转入A的帐户to charge the amount to As account YU`{  
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以计帐方式付款to pay on account x:xQXjJ  
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代理某人||为某人on ones account||on account of one -FI1$  
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为自己计算||独立帐目on ones own account ,Tx8^|b#F  
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由某人收益并负风险on ones account and risk||for ones account and risk q mB@kbt  
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由某人负担for ones account||for account of one .>YJ95&\  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account 2Kidbf  
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编入某中帐项下to pass to the account of||to place to the account of xpM~*Gpm  
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寄出清算书to send in an account||to send in render an account *"ShE=\p  
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支票薄cheque book {@A2jk\  
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支票陈票人cheque drawer  fW _.  
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持票人cheque holder BpT&vbY  
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不记名支票cheque to bearer||bearer cheque c &HoS  
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记名支票||认人支票cheque to order _u$K Lqt/,  
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到期支票antedated cheque 1tdCzbEn+  
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未到期支票postdated cheque Z&,}Fgl!F  
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保付支票certified cheque '9@R=#nd  
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未获兑现支票，退票returned cheque Umg81!  
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横线支票crossed cheque <
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普通横线general crossing ,~(}lvqVH  
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特别横线special crossing 6/ipdi[ _  
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空白支票blank cheque ^~
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失效支票，过期支票stale cheque /g'-*:a  
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普通支票open cheque pVS2dwBqE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u7Y< ~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \N+Ta:U1P  
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支票换现金||兑现to cash a cheque GD{fXhgk  
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清理票款to clear a cheque R(N(@KC  
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保证兑现to certify a cheque 1[g!^5W  
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填写支票数额to fill up a cheque Bye@5D  
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支票上划线to cross a cheque 124L3
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开发支票to make out a cheque emY5xZ @N  
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签发支票，开立支票to draw a cheque||to issue a cheque o/ g+Z  
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透支支票to overdraw a cheque =>}.W:=  
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背书支票to endorse a cheque x$?7)F&z  
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请付票款||清付票款to pay a cheque||to honour a cheque MRg\FR2>1  
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支票退票to dishonour a cheque t#pqXY/;D  
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拒付支票to refuse a cheque M`+e'vdw  
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拒付支票to stop payment of a cheque /=YqjZTCq  
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提示要求付款to present for payment AJ?}Hel[0  
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见票即付持票人payable to bearer UC+7-y,
  
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支付指定人payable to order A|taP$%  
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已过期||无效out of date||stale KI Plb3oh  
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请给出票人R/D||refer to drawer L* khj3;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $h,&b<-  
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文字与数字不一致words and figures differ M2;%1^  
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支票 4V228>9w  
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时间已过account closed %$ir a\ sM  
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更改处应加盖印章alterations require initials ;w+:8<mM}a  
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时间已过effects not cleared VMxYZkMNd_  
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停止付款payment stopped aQ!9#d_D  
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支票毁损cheque mutilated %;pD8WgJA  
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汇款||寄钱to remit||to send money !y>lOw})Q  
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寄票供取款||支票支付to send a cheque for payment q3c*<n g#  
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寄款人a remitter tr}KPdE  
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收款人a remittee ^H5w41  
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国外汇票foreign Bill =gW"#ZjL){  
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国内汇票inland Bill ]~?S~l%  
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跟单汇票documentary bill PzIy">plm  
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空头汇票accommodation bill E/:+@'(k  
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原始汇票original bill IM[54_I  
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改写||换新票据renewed bill |d~B]65t  
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即期汇票sight bill||bill on demand NV&;e[z  
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…days after date||…days after date…日后付款 w|&,I4["  
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…months after date||…months after date…月后付款 j?=VtVP  
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见票后…日付款…days after sight||…days sight F\;2i:(  
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见票后…月付款…months after sight||…months sight o(:{InpV%A  
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同组票据set of bills dI!8S  
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单张汇票sola of exchange||sole of exchange aZP2
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远期汇票usance bill||bill at usance 2>g^4(  
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长期汇票long bill wc"9A~  
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短期汇票short bill Umij!=GPG^  
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逾期汇票overdue bill )W#T2Z>N1  
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宽限日期days of grace s}s|~  
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电汇telegraphic transfer （T.T） VXA[TIqp  
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邮汇postal order||postal note （Am.）||post office order||money order XJc ,uj7  
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本票promissory note （P/N）  *-6?  
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押汇负责书||押汇保证书letter of hypothecation >:A<"wZ  
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副保||抵押品||付属担保物collateral security s"q=2i  
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担保书trust receipt||letter of indemnity ^,`M0g\ $  
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承兑||认付acceptance [z2eCH  
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单张承兑general acceptance 9)Ly}Kzx  
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有条件承兑qualified acceptance Y([d;_#P  
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附条件认付conditional acceptance Q(e{~ ]*  
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部分认付partial acceptance   dZD
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