[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。   -jWXE  
会计报表statement of account JJ4w]Dd4  
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往来帐目account current ',m!L@7M5  
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现在往来帐||存款额current accout 7Sl"q=>  
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销货帐account sales e!N%  
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共同计算帐项joint account -Ic<.ix  
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未决帐项outstanding account n'9&q]GN|  
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贷方帐项credit account||creditor account q'KXn0IY#  
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借方帐项debit account||debtor account &I7T?  
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应付帐||应付未付帐account payable d;v<rw  
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应收帐||应收未收帐account receivable R_gON*9  
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新交易||新帐new account 'tY y_  
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未决帐||老帐old account g-<[* nF  
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现金帐cash account jBU!xCO  
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流水帐running account S#l)|c_~  
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暂记帐||未定帐suspense account 2 3'Ac,{  
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过期帐||延滞帐overdue account||pastdue account #Kt5+"+7  
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杂项帐户sundry account ^K[[:7Aem  
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详细帐单||明细表detail account *wV`7\@  
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呆帐bad account cLm{gd4 W  
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会计项目title of account 54%h)dLDy  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered 9P#<T7
  
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明细帐account stated RhI>Ak;-  
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与…银行开立一户头to open an account with z?Qt%1q  
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与…银行建立交易to keep account with ,Cj` 0v#  
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继续记帐to keep account 0uS6F8x@  
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与…有交易to have an account with h0Ilxa   
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作成会计帐||有往来帐项to make out an account with KmaMS(A(3  
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清算||清理债务to make up an account [qQ~\]  
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清洁帐目||与…停止交易to close ones account with P|kfPohI=  
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结帐to close an account A<P rsk!  
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清理未付款to ask an account||to demand an account O`Ge|4  
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结清差额to balance the account with -KFozwr5/  
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清算to settle an account||to liquidate an account||to square an account } 2P,Z6L  
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审查帐目||监查帐目to audit an account 18kzR6(W  
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检查帐目to examine an account [SX>b"L  
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转入A的帐户to charge the amount to As account "L~qsFL  
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以计帐方式付款to pay on account k^v P|*eu  
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代理某人||为某人on ones account||on account of one 'Z=8no` <  
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为自己计算||独立帐目on ones own account Ww Bs_OMc  
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由某人收益并负风险on ones account and risk||for ones account and risk wYIlp  
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由某人负担for ones account||for account of one ^CWxYDG*  
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按某人指示||列入某人帐户by order and for account of one ~v+A6N:qC  
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列入5月份帐目for May account d iGkwKj  
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编入某中帐项下to pass to the account of||to place to the account of />q?H)6  
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寄出清算书to send in an account||to send in render an account eW>Y*l%B  
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支票薄cheque book 6)_svtg  
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支票陈票人cheque drawer )ir*\<6Y=  
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持票人cheque holder K[~fpQGbV1  
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不记名支票cheque to bearer||bearer cheque !:<(p  
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记名支票||认人支票cheque to order B !}/4"  
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到期支票antedated cheque `1fNB1c  
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未到期支票postdated cheque jf WZLb)  
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保付支票certified cheque ^^FqN;  
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未获兑现支票，退票returned cheque de<T5/  
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横线支票crossed cheque N" =$S|Gs  
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普通横线general crossing !x@3U^${  
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特别横线special crossing (l]_0-Z  
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空白支票blank cheque l?Qbwv}  
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失效支票，过期支票stale cheque La9:qpj  
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普通支票open cheque cf{rK`Ff^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >9i%Yuy](  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d:{#Dk#  
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支票换现金||兑现to cash a cheque bb}$7v`G  
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清理票款to clear a cheque %RD%AliO}K  
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保证兑现to certify a cheque Qt
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填写支票数额to fill up a cheque < s1  
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支票上划线to cross a cheque _sX@BE  
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开发支票to make out a cheque 1%Su~Z"W>  
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签发支票，开立支票to draw a cheque||to issue a cheque 2Mw^EjR  
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透支支票to overdraw a cheque /?_5!3KJ  
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背书支票to endorse a cheque sMNhD/bb  
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请付票款||清付票款to pay a cheque||to honour a cheque -&Q Ty  
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支票退票to dishonour a cheque y$`@QRW  
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拒付支票to refuse a cheque Y"UB\_=  
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拒付支票to stop payment of a cheque j:P(,M
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提示要求付款to present for payment *RJ
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见票即付持票人payable to bearer %[WOQ.Sh  
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支付指定人payable to order O%*:fd,o-  
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已过期||无效out of date||stale Yx':~  
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请给出票人R/D||refer to drawer -h%1rw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y7U?nP ')+  
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文字与数字不一致words and figures differ %6cbHH  
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支票 }dpE>  
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时间已过account closed q$7/X;A  
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更改处应加盖印章alterations require initials }.N~jx0R  
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时间已过effects not cleared >9,:i)m_  
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停止付款payment stopped Y lhKP;  
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支票毁损cheque mutilated MN[D)RKh;  
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汇款||寄钱to remit||to send money IubzHf  
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寄票供取款||支票支付to send a cheque for payment j9f[){m`  
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寄款人a remitter {=6CL'_  
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收款人a remittee )WsR 8t k  
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国外汇票foreign Bill aj]pN,g@N  
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国内汇票inland Bill |}Mthj9n  
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跟单汇票documentary bill OmZK~$K_  
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空头汇票accommodation bill IwR=@Ne8  
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原始汇票original bill :PNhX2F  
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改写||换新票据renewed bill x LGMN)@r  
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即期汇票sight bill||bill on demand et<@3wyd]  
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…days after date||…days after date…日后付款 *~^%s+b  
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…months after date||…months after date…月后付款 n<Ki.;-ZE  
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见票后…日付款…days after sight||…days sight R)Dh;XA  
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见票后…月付款…months after sight||…months sight mxICQ>s b  
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同组票据set of bills LG'1^
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单张汇票sola of exchange||sole of exchange W3&~[DS@~  
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远期汇票usance bill||bill at usance 2>.>q9J(  
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长期汇票long bill j&0t!f.Rv  
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短期汇票short bill MJ.Kor  
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逾期汇票overdue bill ^@]yiED{g  
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宽限日期days of grace ,62BZyT,T,  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order >IHf5})R  
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本票promissory note （P/N） bfA9aT  
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押汇负责书||押汇保证书letter of hypothecation ;sd] IZ$#  
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副保||抵押品||付属担保物collateral security >{juw&Uu  
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担保书trust receipt||letter of indemnity {4b8s%:!4  
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承兑||认付acceptance #NWc<Dd  
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单张承兑general acceptance +IfU 5&5<  
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有条件承兑qualified acceptance pw1&WP&?3  
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附条件认付conditional acceptance Cg&cz]*q|  
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部分认付partial acceptance   woR }=\K