[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。   rv75R}.6R^  
会计报表statement of account D8`dEB2|S  
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往来帐目account current 0/1Ay{ns  
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现在往来帐||存款额current accout 7S +YQ$_  
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销货帐account sales zNZ"PYh<u  
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共同计算帐项joint account F5hOKUjv  
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未决帐项outstanding account 6X2~30pdE  
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贷方帐项credit account||creditor account ]TE,N$X  
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借方帐项debit account||debtor account L.cGt"{  
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应付帐||应付未付帐account payable U2lDTRt  
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应收帐||应收未收帐account receivable f vAF0 a  
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新交易||新帐new account `8.Oc;*zu  
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未决帐||老帐old account (_9cL,v  
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现金帐cash account i uNBw]  
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流水帐running account "TLY:V  
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暂记帐||未定帐suspense account cNd;qO0$  
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过期帐||延滞帐overdue account||pastdue account .5t|FJ]`$  
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杂项帐户sundry account ~&UfnO  
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详细帐单||明细表detail account -kv'C6gB  
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呆帐bad account 3hPj;-u  
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会计项目title of account J [?7`6\M  
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会计薄||帐薄account-book 'u%;5;%2  
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营业报告书||损益计算表account of budiness||business report V*|#j0}b  
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借贷细帐||交验帐account rendered p?#c
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明细帐account stated 3XOf-v:~  
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与…银行开立一户头to open an account with %U4w@jp  
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与…银行建立交易to keep account with Je5UVf3>2&  
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继续记帐to keep account w'Cn3b)`  
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与…有交易to have an account with q*h1=H52  
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作成会计帐||有往来帐项to make out an account with \w]c<gM K  
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清算||清理债务to make up an account Sb9In_* 0  
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清洁帐目||与…停止交易to close ones account with  `#m>3  
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结帐to close an account 2WA =U]  
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清理未付款to ask an account||to demand an account ~+y0UEtq7  
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结清差额to balance the account with 4-?'gN_  
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清算to settle an account||to liquidate an account||to square an account 0P5!fXs*  
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审查帐目||监查帐目to audit an account H& #Od?  
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检查帐目to examine an account [N|/d#  
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转入A的帐户to charge the amount to As account E0nR Vg  
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以计帐方式付款to pay on account qM`XF32A$  
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代理某人||为某人on ones account||on account of one Oc;/'d2  
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为自己计算||独立帐目on ones own account `ag7xd!  
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由某人收益并负风险on ones account and risk||for ones account and risk qAH@)}  
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由某人负担for ones account||for account of one mm3goIi;Y  
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按某人指示||列入某人帐户by order and for account of one Fj9/@pe1  
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列入5月份帐目for May account 8#
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编入某中帐项下to pass to the account of||to place to the account of d{.cIv  
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寄出清算书to send in an account||to send in render an account V1KWi^  
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支票薄cheque book lrjlkgSN  
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支票陈票人cheque drawer p\o=fcH%E  
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持票人cheque holder wVBY^TE  
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不记名支票cheque to bearer||bearer cheque - Z"w  
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记名支票||认人支票cheque to order *=L3bBu?  
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到期支票antedated cheque B^Q\l!r
  
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未到期支票postdated cheque CzxU @  
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保付支票certified cheque ; Jt*s  
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未获兑现支票，退票returned cheque %'j)~  
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横线支票crossed cheque vpx8GiV   
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普通横线general crossing !<]%V]5[_  
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特别横线special crossing ^AMcZ6!\  
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空白支票blank cheque `@ULG>   
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失效支票，过期支票stale cheque aOfL
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普通支票open cheque l]inG^s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mq$'\c 9.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |
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支票换现金||兑现to cash a cheque \-N 4G1  
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清理票款to clear a cheque wxVf6`  
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保证兑现to certify a cheque +I#4
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填写支票数额to fill up a cheque `o yz"07m  
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支票上划线to cross a cheque bwUsE U 0  
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开发支票to make out a cheque L B1ui  
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签发支票，开立支票to draw a cheque||to issue a cheque xz[a3In+  
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透支支票to overdraw a cheque +Tc<|-qQn  
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背书支票to endorse a cheque iJIPH>UMX  
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请付票款||清付票款to pay a cheque||to honour a cheque o)Kx:l +f  
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支票退票to dishonour a cheque frbKi _1  
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拒付支票to refuse a cheque |4aV~n[>#  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment z kQV$n{  
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见票即付持票人payable to bearer 5p}Y6Lc\j  
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支付指定人payable to order rlk0t159  
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已过期||无效out of date||stale $D +6=m[  
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请给出票人R/D||refer to drawer CdgZq\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~Z!!wDHS  
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文字与数字不一致words and figures differ k v1q\  
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支票 #7I,.DUy[  
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时间已过account closed y E-H-r~I  
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时间已过effects not cleared 0yr=$F(]s  
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停止付款payment stopped :=vB|Ch:~  
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支票毁损cheque mutilated ufAp7m@ud  
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汇款||寄钱to remit||to send money WqP>cl2Lm  
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寄票供取款||支票支付to send a cheque for payment M,@\*qlEJ  
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寄款人a remitter 4q#6.E;yy  
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收款人a remittee ModwJ w  
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国外汇票foreign Bill {N1Ss|6  
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国内汇票inland Bill 4DI.RK9  
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跟单汇票documentary bill *KNj5>6=  
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空头汇票accommodation bill xLX<.z!r  
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原始汇票original bill 9
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改写||换新票据renewed bill xCwd*lsM  
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即期汇票sight bill||bill on demand q<(yNqMKP  
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…days after date||…days after date…日后付款 ;;rEv 5 /  
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…months after date||…months after date…月后付款 7U68|\fI!  
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见票后…日付款…days after sight||…days sight SKf9 yS#  
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见票后…月付款…months after sight||…months sight  fp!Ba  
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同组票据set of bills ! bbVa/  
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单张汇票sola of exchange||sole of exchange MX!t/&X(n  
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远期汇票usance bill||bill at usance {pJ{UJKv?  
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长期汇票long bill M$&aNt;  
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短期汇票short bill %|mRib|<C  
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逾期汇票overdue bill 3^p<Wx  
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宽限日期days of grace =TImx.D:  
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电汇telegraphic transfer （T.T） vY|{CBGbd  
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邮汇postal order||postal note （Am.）||post office order||money order E/x2LYH  
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本票promissory note （P/N） r![RRa^  
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押汇负责书||押汇保证书letter of hypothecation Q'?{_  
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副保||抵押品||付属担保物collateral security Y{c_5YYf  
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担保书trust receipt||letter of indemnity SQ*dC  
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承兑||认付acceptance i3C5"\y  
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单张承兑general acceptance C>%2'S^.b  
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有条件承兑qualified acceptance 6{2LV&T=u  
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附条件认付conditional acceptance 0Q@ &z  
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部分认付partial acceptance   _N`:NOM