[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。   $8F UfJ1@  
会计报表statement of account = /8cp  
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往来帐目account current g=rbPbu  
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现在往来帐||存款额current accout x"~JR\yzKJ  
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销货帐account sales ;\]@K6m/Ap  
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共同计算帐项joint account UI#h&j5p W  
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未决帐项outstanding account he4(hX^  
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贷方帐项credit account||creditor account Lv%x81]K  
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借方帐项debit account||debtor account MJvp6n  
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应付帐||应付未付帐account payable =}*0-\QG  
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应收帐||应收未收帐account receivable 0mnw{fE8_  
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新交易||新帐new account OH88n69  
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未决帐||老帐old account IU[ [H#  

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现金帐cash account [ ~ fraK,)  
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流水帐running account hc1N~$3!G  
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暂记帐||未定帐suspense account nEfK53i_  
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过期帐||延滞帐overdue account||pastdue account a}d@ T  
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杂项帐户sundry account >7FHo-H/T  
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详细帐单||明细表detail account ~@!bsLSMU  
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呆帐bad account H.;Q+A,8^  
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会计项目title of account 5tnlrqC  
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会计薄||帐薄account-book <$YlH@;)`a  
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营业报告书||损益计算表account of budiness||business report H+#FSdy#  
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借贷细帐||交验帐account rendered uNyVf7u  
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明细帐account stated f^e)O$N9]  
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与…银行开立一户头to open an account with _g8yDfcLG  
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与…银行建立交易to keep account with @iiT
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继续记帐to keep account ("@!>|H  
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与…有交易to have an account with b>W%t  
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作成会计帐||有往来帐项to make out an account with #_1`)VS  
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清算||清理债务to make up an account baasGa3}s  
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清洁帐目||与…停止交易to close ones account with hxx.9x>ow  
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结帐to close an account 1\Xw3prH  
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清理未付款to ask an account||to demand an account 45e~6",  
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结清差额to balance the account with 0@(&eH=  
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清算to settle an account||to liquidate an account||to square an account d$RIS+V  
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审查帐目||监查帐目to audit an account -~0^P,yQ  
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检查帐目to examine an account XUYtEf  
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转入A的帐户to charge the amount to As account |N2#I
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以计帐方式付款to pay on account vgPCQO([  
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代理某人||为某人on ones account||on account of one j_AACq {.  
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为自己计算||独立帐目on ones own account ? k/`  
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由某人收益并负风险on ones account and risk||for ones account and risk xpt:BBo  
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由某人负担for ones account||for account of one ueudRb  
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按某人指示||列入某人帐户by order and for account of one C]6O!Pb0  
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列入5月份帐目for May account I,tud
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编入某中帐项下to pass to the account of||to place to the account of 'DR!9De  
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寄出清算书to send in an account||to send in render an account Tk
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支票薄cheque book By|4m  
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支票陈票人cheque drawer 7#XzrT]  
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持票人cheque holder ]^E?;1$f?  
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不记名支票cheque to bearer||bearer cheque V gWRW7Se  
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记名支票||认人支票cheque to order TjH][bH5  
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到期支票antedated cheque >:- $+I  
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未到期支票postdated cheque H_a[)DT  
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保付支票certified cheque d]9z@Pd
 
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未获兑现支票，退票returned cheque O
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横线支票crossed cheque t@(HF-4~=  
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普通横线general crossing =X}J6|>X  
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特别横线special crossing ZJoM?g~WFI  
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空白支票blank cheque W?&%x(6M  
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失效支票，过期支票stale cheque ?,/ }`3Vw  
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普通支票open cheque `[A];]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges crCJrN=  
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支票换现金||兑现to cash a cheque "@kaHIf[  
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清理票款to clear a cheque <@}9Bid!o  
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保证兑现to certify a cheque reVgqYp{{-  
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填写支票数额to fill up a cheque Xj*Wu_  
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支票上划线to cross a cheque $>gFf}#C  
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开发支票to make out a cheque 0x7'^Z>-oe  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque neh(<>  
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背书支票to endorse a cheque ToQ"Iy?  
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请付票款||清付票款to pay a cheque||to honour a cheque  hph4`{T  
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支票退票to dishonour a cheque l,:F  
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拒付支票to refuse a cheque z2c6T.1M  
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拒付支票to stop payment of a cheque vy/-wP|1  
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提示要求付款to present for payment G:JR7N$  
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见票即付持票人payable to bearer YP9^Bp{0  
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支付指定人payable to order uM
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已过期||无效out of date||stale dd["dBIZ '  
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请给出票人R/D||refer to drawer |'.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e*!kZAf  
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文字与数字不一致words and figures differ ~v83pu1!2s  
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支票 Z= !*e~j@  
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时间已过account closed iO[<1?  
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更改处应加盖印章alterations require initials 'n|5ZhXPB  
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时间已过effects not cleared B?qjkP  
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停止付款payment stopped \;-|-8Q  
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支票毁损cheque mutilated ,(4K4pN  
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汇款||寄钱to remit||to send money ;GhNKPY
 
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寄票供取款||支票支付to send a cheque for payment Q IgNs z  
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寄款人a remitter wT\49DT"7  
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收款人a remittee +]50DxflA  
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国外汇票foreign Bill X|8c>_}  
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国内汇票inland Bill 
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跟单汇票documentary bill @fV9 S"TcM  
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空头汇票accommodation bill xjUtl  
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原始汇票original bill L~>i,  
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改写||换新票据renewed bill `V3Fx{  
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即期汇票sight bill||bill on demand &yol_%C  
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…days after date||…days after date…日后付款 (2 a`XwR  
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…months after date||…months after date…月后付款 >6pf$0  
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见票后…日付款…days after sight||…days sight tlt*fH$.  
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见票后…月付款…months after sight||…months sight :$9tF>  
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同组票据set of bills BFJnV.0M!  
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单张汇票sola of exchange||sole of exchange (DP &B%Sf  
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远期汇票usance bill||bill at usance q\527^ZM  
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长期汇票long bill !GEJIefx_  
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短期汇票short bill t\j*}# S  
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逾期汇票overdue bill  H =^`!  
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宽限日期days of grace wtV#l4  
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电汇telegraphic transfer （T.T） 1"M]3Kl  
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邮汇postal order||postal note （Am.）||post office order||money order Hi`//y*92H  
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本票promissory note （P/N） U,-39mr  
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押汇负责书||押汇保证书letter of hypothecation #!KE\OI;@5  
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副保||抵押品||付属担保物collateral security YLE!m?  
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担保书trust receipt||letter of indemnity %vhnl'  
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承兑||认付acceptance QR0Q{}wbqU  
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单张承兑general acceptance Z>Wg*sZy)  
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有条件承兑qualified acceptance i||]V*5n  
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附条件认付conditional acceptance QKN+>X  
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部分认付partial acceptance   c~uKsU