[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。   4k/VBZB  
会计报表statement of account {mWui9 %M  
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往来帐目account current 2oa#0`{  
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现在往来帐||存款额current accout }?cGf-c  
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销货帐account sales ml@2wGyf  
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共同计算帐项joint account RH}A  
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未决帐项outstanding account vA$o~?a]/  
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贷方帐项credit account||creditor account T081G`li  
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借方帐项debit account||debtor account b 
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应付帐||应付未付帐account payable nR4y`oP+  
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应收帐||应收未收帐account receivable ,>t69 Ad  
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新交易||新帐new account J$~<V IX  
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未决帐||老帐old account Kj=b[e%  
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现金帐cash account a[lY S{  
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流水帐running account "EU{8b  
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暂记帐||未定帐suspense account fYE(n8W3  
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过期帐||延滞帐overdue account||pastdue account @"T"7c?Cv  
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杂项帐户sundry account y*{Zbz#{  
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详细帐单||明细表detail account  p!Eft/A(  
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呆帐bad account jL
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会计项目title of account '03 ->7V  
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会计薄||帐薄account-book zi~5l#I  
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营业报告书||损益计算表account of budiness||business report eT'
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借贷细帐||交验帐account rendered Nr2C@FU:0  
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明细帐account stated E1;@=#t2i  
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与…银行开立一户头to open an account with DoC(Z)o  
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与…银行建立交易to keep account with vi@Lz3}::  
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继续记帐to keep account (><zsLs&  
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与…有交易to have an account with D[O{(<9  
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作成会计帐||有往来帐项to make out an account with $-+/$!  
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清算||清理债务to make up an account @1zQce
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清洁帐目||与…停止交易to close ones account with HG/p$L*  
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结帐to close an account l0*
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清理未付款to ask an account||to demand an account Dc~,D1xWj  
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结清差额to balance the account with T~sTBGcv  
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清算to settle an account||to liquidate an account||to square an account 6]Q3Yz^h  
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审查帐目||监查帐目to audit an account 89o)M5KQ  
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检查帐目to examine an account g.%  
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转入A的帐户to charge the amount to As account b syq*  
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以计帐方式付款to pay on account \zXlN  
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代理某人||为某人on ones account||on account of one z?8~[h{i%  
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为自己计算||独立帐目on ones own account _X5_ez^/=  
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由某人收益并负风险on ones account and risk||for ones account and risk `ZHP1uQ<  
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由某人负担for ones account||for account of one g: %9jf  
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按某人指示||列入某人帐户by order and for account of one 4dhqLVgL{  
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列入5月份帐目for May account _ P ,@  
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编入某中帐项下to pass to the account of||to place to the account of _pDjg%A>n  
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寄出清算书to send in an account||to send in render an account H~+xB 1  
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支票薄cheque book p]LnE`v  
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支票陈票人cheque drawer (}H ,ng'4  
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持票人cheque holder _\
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不记名支票cheque to bearer||bearer cheque lJ/6-dP  
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记名支票||认人支票cheque to order F?*k}]Gi  
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到期支票antedated cheque OhWC}s  
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未到期支票postdated cheque `ut)+T V  
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保付支票certified cheque FN{/.?w(  
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未获兑现支票，退票returned cheque [}k|  
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横线支票crossed cheque #eEvF  
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普通横线general crossing O]_={%   
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特别横线special crossing M7p8^NL  
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空白支票blank cheque KZ\dB;W<|  
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失效支票，过期支票stale cheque z|%Bh  
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普通支票open cheque =F[lg?g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uXP- J]>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5F03y`@ u  
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支票换现金||兑现to cash a cheque _X?y,#  
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清理票款to clear a cheque clC~2:  
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保证兑现to certify a cheque a(g$ d2H  
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填写支票数额to fill up a cheque 8|Q4-VK<!  
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支票上划线to cross a cheque MsSoX9A{D  
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开发支票to make out a cheque 3me<~u  
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签发支票，开立支票to draw a cheque||to issue a cheque u`nt\OF  
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透支支票to overdraw a cheque *di&%&f  
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背书支票to endorse a cheque TR+Q4Y:  
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请付票款||清付票款to pay a cheque||to honour a cheque `f2W;@V0  
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支票退票to dishonour a cheque #IbS  
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拒付支票to refuse a cheque k{zs578h2  
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拒付支票to stop payment of a cheque $(Z]TS$M&  
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提示要求付款to present for payment TB;3`  
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见票即付持票人payable to bearer 3w[<cq.!  
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支付指定人payable to order HTR "m
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已过期||无效out of date||stale x&Q+|b%  
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请给出票人R/D||refer to drawer 94Kuy@0:+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kr EH`f  
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文字与数字不一致words and figures differ BK`Q)[  
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时间已过account closed -D&.)N9ctQ  
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更改处应加盖印章alterations require initials wHBHkz  
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时间已过effects not cleared 8|S1|t,  
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停止付款payment stopped =:CGl  
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支票毁损cheque mutilated %+t  
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汇款||寄钱to remit||to send money c1)BGy
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寄票供取款||支票支付to send a cheque for payment ,\m;DR1  
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寄款人a remitter [#,X$O>  
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收款人a remittee :Z*02JwK  
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国外汇票foreign Bill 9Ww=hfb5UW  
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国内汇票inland Bill x
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跟单汇票documentary bill +n8I(l=  
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空头汇票accommodation bill kw-
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原始汇票original bill D\_*
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改写||换新票据renewed bill H
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即期汇票sight bill||bill on demand 1!v >I"]  
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…days after date||…days after date…日后付款 7PQj7&m  
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…months after date||…months after date…月后付款 Velbq  
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见票后…日付款…days after sight||…days sight H@&"M%  
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见票后…月付款…months after sight||…months sight /wCxf5q0  
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同组票据set of bills < 
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单张汇票sola of exchange||sole of exchange $GfxMt  
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远期汇票usance bill||bill at usance { G>+.  
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长期汇票long bill cB])A57<  
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短期汇票short bill W!9f'Yn  
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逾期汇票overdue bill ~(doy@0M  
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宽限日期days of grace oO9iB:w  
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电汇telegraphic transfer （T.T） i~PZvxt  
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邮汇postal order||postal note （Am.）||post office order||money order cngPc]?N  
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本票promissory note （P/N） {}gk4xr  
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押汇负责书||押汇保证书letter of hypothecation K1:)J.ca_  
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副保||抵押品||付属担保物collateral security L7'X7WYf&  
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担保书trust receipt||letter of indemnity VTkT4C@I;Y  
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承兑||认付acceptance jS)-COk  
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单张承兑general acceptance ~$9 "|  
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有条件承兑qualified acceptance \shoLp   
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附条件认付conditional acceptance blS4AQ?
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部分认付partial acceptance   sMo%Ayes