[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。   SM5i3EcFYP  
会计报表statement of account x{C=rdp__  
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往来帐目account current SHPaSq'
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现在往来帐||存款额current accout 7ju7QyR  
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销货帐account sales %L{H_;z  
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共同计算帐项joint account er^z:1'  
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未决帐项outstanding account  "= H7p3  
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贷方帐项credit account||creditor account T.!GEUQ  
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借方帐项debit account||debtor account ()K%Rn  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable @h X  
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新交易||新帐new account V{$(#r  
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未决帐||老帐old account J+[&:]=P  
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现金帐cash account v
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流水帐running account 2JYyvJ>  
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暂记帐||未定帐suspense account X(?.*m@+TB  
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过期帐||延滞帐overdue account||pastdue account .Frc:Y{  
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杂项帐户sundry account J8J~$DU\Gv  
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详细帐单||明细表detail account 5iz]3]}%  
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呆帐bad account S WVeUL#5  
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会计项目title of account =_\5h=`Yx  
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会计薄||帐薄account-book ?5Wjy  
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营业报告书||损益计算表account of budiness||business report (#BkL:dg
 
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借贷细帐||交验帐account rendered l{>fma]7  
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明细帐account stated `$ZX]6G  
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与…银行开立一户头to open an account with AMG}'P:  
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与…银行建立交易to keep account with Qg"hN  
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继续记帐to keep account =<e|<EwSZ  
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与…有交易to have an account with _7'9omq@  
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作成会计帐||有往来帐项to make out an account with _T&?H&#  
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清算||清理债务to make up an account X^ckTIdR  
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清洁帐目||与…停止交易to close ones account with ns[v.YDL  
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结帐to close an account >A5R  
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清理未付款to ask an account||to demand an account <cNXe4(  
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结清差额to balance the account with LSQWveZz  
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清算to settle an account||to liquidate an account||to square an account 3I&=1o  
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审查帐目||监查帐目to audit an account 3:@2gp!tq  
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检查帐目to examine an account wI><kdz  
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转入A的帐户to charge the amount to As account [zv>Wlf,%  
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以计帐方式付款to pay on account :xJ]# t..  
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代理某人||为某人on ones account||on account of one rC fr&>nn  
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为自己计算||独立帐目on ones own account `q|&;wP.  
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由某人收益并负风险on ones account and risk||for ones account and risk ddvSi6  
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由某人负担for ones account||for account of one aEU [k>&  
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按某人指示||列入某人帐户by order and for account of one  *z[G+JX  
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列入5月份帐目for May account uo0g51%9  
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编入某中帐项下to pass to the account of||to place to the account of /~3~Xc~=p  
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寄出清算书to send in an account||to send in render an account )006\W|t9  
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支票薄cheque book
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支票陈票人cheque drawer kwxb~~S}h(  
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持票人cheque holder Q'-V\ G)11  
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不记名支票cheque to bearer||bearer cheque u I$|M  
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记名支票||认人支票cheque to order XL[/)lX{  
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到期支票antedated cheque zJ{?'kp  
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未到期支票postdated cheque H /Idc,*  
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保付支票certified cheque ,h21 h?6  
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未获兑现支票，退票returned cheque ~;
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横线支票crossed cheque ?wE@9g A  
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普通横线general crossing ;9r Z{'i+|  
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特别横线special crossing YwGc[9=n  
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空白支票blank cheque 2mL1BG=Yk  
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失效支票，过期支票stale cheque gA ]7YHc  
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普通支票open cheque H "(:6 `  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T=cSTS!P;q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2&91C[da0  
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支票换现金||兑现to cash a cheque P8NKpO\  
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清理票款to clear a cheque 2rHw5Wn]~  
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保证兑现to certify a cheque ANSvZqKh  
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填写支票数额to fill up a cheque >V(>2eD'S  
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支票上划线to cross a cheque b{
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开发支票to make out a cheque Wq)'0U;{$  
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签发支票，开立支票to draw a cheque||to issue a cheque <mHptgd
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透支支票to overdraw a cheque IcL3.(!]l  
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背书支票to endorse a cheque F$r8hj`  
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请付票款||清付票款to pay a cheque||to honour a cheque QOuy(GY  
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支票退票to dishonour a cheque <6/XE@"  
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拒付支票to refuse a cheque Y'fI4  
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拒付支票to stop payment of a cheque CW\o>yh  
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提示要求付款to present for payment b("CvD8  
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见票即付持票人payable to bearer u M zefRN  
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支付指定人payable to order y=h2_jt  
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已过期||无效out of date||stale P05_\ t  
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请给出票人R/D||refer to drawer 2IjqTL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7/Lbs  
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文字与数字不一致words and figures differ }i[i{lKj  
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支票 d0-}Xl  
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时间已过account closed Ce5 }+A}  
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更改处应加盖印章alterations require initials Kjz,p^Y\  
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时间已过effects not cleared Ch;EnN<  
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停止付款payment stopped 8 6L&u:o:  
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支票毁损cheque mutilated QyHUuG|g  
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汇款||寄钱to remit||to send money 4
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寄票供取款||支票支付to send a cheque for payment ~7~nU>Vv  
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寄款人a remitter x(S064  
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收款人a remittee pM#:OlqC  
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国外汇票foreign Bill @'}X&TN<a  
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国内汇票inland Bill }VFSF/\^  
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跟单汇票documentary bill Mb<KZ_wYOX  
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空头汇票accommodation bill }XXE hO O  
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原始汇票original bill W:) M}}&H  
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改写||换新票据renewed bill {;-$;\D  
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即期汇票sight bill||bill on demand }Ns_RS$  
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…days after date||…days after date…日后付款 bX6*/N  
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…months after date||…months after date…月后付款 pD>3c9J'^F  
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见票后…日付款…days after sight||…days sight ,%jJ ,G,  
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见票后…月付款…months after sight||…months sight 8ziYav  
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同组票据set of bills D=OU61AA  
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单张汇票sola of exchange||sole of exchange x[?_F  
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远期汇票usance bill||bill at usance J\{)qJ*jp  
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长期汇票long bill vx4& ;2  
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短期汇票short bill %sq=lW5R{b  
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逾期汇票overdue bill J)-owu;  
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宽限日期days of grace hh?'tb{  
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电汇telegraphic transfer （T.T） f*I5m=  
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邮汇postal order||postal note （Am.）||post office order||money order ZN)/doK  
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本票promissory note （P/N） a} /Vu"  
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押汇负责书||押汇保证书letter of hypothecation mSzwx/3"  
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副保||抵押品||付属担保物collateral security GGBe/X  
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担保书trust receipt||letter of indemnity Q(sbClp"  
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承兑||认付acceptance  ZBXGuf  
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单张承兑general acceptance `~RV  
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有条件承兑qualified acceptance w0IB8GdF  
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附条件认付conditional acceptance 4"2/"D0  
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部分认付partial acceptance   <8bO1t^*