[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。   UKf0cU  
会计报表statement of account N683!wNX  
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往来帐目account current h2vD*W  
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现在往来帐||存款额current accout bw OG|\  
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销货帐account sales Uw->5   
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共同计算帐项joint account '))=y@M  
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未决帐项outstanding account \Wf1b8FW  
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贷方帐项credit account||creditor account Yk yB  
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借方帐项debit account||debtor account 4i(?5p>f  
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应付帐||应付未付帐account payable CG[04y  
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应收帐||应收未收帐account receivable aYcc2N%C  
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新交易||新帐new account 3}2a3)  
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未决帐||老帐old account K1 m'20U  
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现金帐cash account z*G(AcS)  
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流水帐running account qt4^e7 o  
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暂记帐||未定帐suspense account _/cL"Wf  
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过期帐||延滞帐overdue account||pastdue account i=X B 0-  
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杂项帐户sundry account "wj-Qgz  
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详细帐单||明细表detail account Eg 8rgiU  
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呆帐bad account RzN9pAe  
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会计项目title of account *{s 3.=P.  
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会计薄||帐薄account-book #Iwxt3K  
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营业报告书||损益计算表account of budiness||business report M*7:-Tb]C  
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借贷细帐||交验帐account rendered %3mh'Z -[f  
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明细帐account stated 2^4OaHY88  
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与…银行开立一户头to open an account with ^@OdY&5^  
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与…银行建立交易to keep account with )Rr0f 8  
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继续记帐to keep account #MAXH7[  
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与…有交易to have an account with oJe`]_XZ  
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作成会计帐||有往来帐项to make out an account with h@%a+6b?  
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清算||清理债务to make up an account 'e:(61_  
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清洁帐目||与…停止交易to close ones account with W$Sc@!M3{  
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结帐to close an account e"&QQ-q  
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清理未付款to ask an account||to demand an account w:07_`cH=  
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结清差额to balance the account with y85R"d  
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清算to settle an account||to liquidate an account||to square an account hO; XJyv  
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审查帐目||监查帐目to audit an account _)[UartKx  
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检查帐目to examine an account Z7p!YTA  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account EO%"[k  
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代理某人||为某人on ones account||on account of one ZlP+t>  
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为自己计算||独立帐目on ones own account hlmeT9v{  
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由某人收益并负风险on ones account and risk||for ones account and risk 3,-[lG@o  
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由某人负担for ones account||for account of one J4u>
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按某人指示||列入某人帐户by order and for account of one Whe-()pG{  
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列入5月份帐目for May account & x7iEbRs  
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编入某中帐项下to pass to the account of||to place to the account of S%aup(wu6  
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寄出清算书to send in an account||to send in render an account sNM ]bei  
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支票薄cheque book #p"$%f5Q_  
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支票陈票人cheque drawer Iq iU  
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持票人cheque holder fvk(eWB  
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不记名支票cheque to bearer||bearer cheque lV$CBS  
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记名支票||认人支票cheque to order U8J9 #+:  
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到期支票antedated cheque 6~Dyr82"B  
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未到期支票postdated cheque r}es_9*~Z  
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保付支票certified cheque k1oJ<$Q  
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未获兑现支票，退票returned cheque 0KT
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横线支票crossed cheque ')0@J`  
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普通横线general crossing }dpTR
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特别横线special crossing kmX 9)TMVO  
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空白支票blank cheque tsL ; wT_  
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失效支票，过期支票stale cheque Sc
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普通支票open cheque |T@SlNi]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %~ PcJhz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ""jW'%wR  
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支票换现金||兑现to cash a cheque oe]*Q  
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清理票款to clear a cheque 3a.!9R>  
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保证兑现to certify a cheque .FHk1~\%z^  
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填写支票数额to fill up a cheque #p@GhI!6  
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支票上划线to cross a cheque cJaA*sg  
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开发支票to make out a cheque HzGwO^tbK  
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签发支票，开立支票to draw a cheque||to issue a cheque 0|FxSc
  
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透支支票to overdraw a cheque h;jO7+W  
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背书支票to endorse a cheque 1#6emMV.`  
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请付票款||清付票款to pay a cheque||to honour a cheque Cjr]l!  
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支票退票to dishonour a cheque 'Gl~P><e  
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拒付支票to refuse a cheque *^|\#UIk  
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拒付支票to stop payment of a cheque #j
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提示要求付款to present for payment F)hj\aHm k  
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见票即付持票人payable to bearer .@,t}:lD  
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支付指定人payable to order  T06(Q[)  
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已过期||无效out of date||stale a ~v$ bNu  
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请给出票人R/D||refer to drawer %42a>piev  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +=8wZ]  
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文字与数字不一致words and figures differ ,~d0R4)  
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支票 G*9>TavE  
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时间已过account closed " !EnQB=  
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更改处应加盖印章alterations require initials _&/`-"3y  
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时间已过effects not cleared Qfn:5B]tI  
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停止付款payment stopped e3 v^j$  
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支票毁损cheque mutilated ^ +P.f[  
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汇款||寄钱to remit||to send money '."_TEIF  
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寄票供取款||支票支付to send a cheque for payment <_xG)vwh.  
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寄款人a remitter x2B8G;6u  
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收款人a remittee fmuh9Z  
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国外汇票foreign Bill a dqS.xs  
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国内汇票inland Bill ^`kwSC  
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跟单汇票documentary bill 0>od1/`  
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空头汇票accommodation bill v.(dOIrX  
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原始汇票original bill 3>h2W  
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改写||换新票据renewed bill M(a%Qk?]/  
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即期汇票sight bill||bill on demand g!XC5*}  
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…days after date||…days after date…日后付款 LI%dJ*-V  
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…months after date||…months after date…月后付款 M.Yp
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见票后…日付款…days after sight||…days sight JdS,s5Z>  
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见票后…月付款…months after sight||…months sight Rge>20uTl$  
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同组票据set of bills IAQ<|3Q  
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单张汇票sola of exchange||sole of exchange Y!L-5|G  
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远期汇票usance bill||bill at usance _^& q
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长期汇票long bill $E@n;0P  

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短期汇票short bill NF
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逾期汇票overdue bill WK6,K92  
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宽限日期days of grace #%[;vK  
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电汇telegraphic transfer （T.T） a<&K^M&  
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邮汇postal order||postal note （Am.）||post office order||money order Pg8.RvmQ  
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本票promissory note （P/N） v7"VH90`!  
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押汇负责书||押汇保证书letter of hypothecation `TPIc  
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副保||抵押品||付属担保物collateral security WJD2(el  
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担保书trust receipt||letter of indemnity J:Fq ip  
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承兑||认付acceptance Q#3}AO  
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单张承兑general acceptance iF+:j8 b  
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有条件承兑qualified acceptance $Y7VA  
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附条件认付conditional acceptance )vO"S  
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部分认付partial acceptance   b\0>uU