[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。   D.2HM  
会计报表statement of account UE4zmIq  
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往来帐目account current >pKu G#  
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现在往来帐||存款额current accout |Ew\Tgo/2  
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销货帐account sales pA9:1*+;;  
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共同计算帐项joint account DXAA[hUjF  
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未决帐项outstanding account hia_CuY#  
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贷方帐项credit account||creditor account LEMgRI`rf  
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借方帐项debit account||debtor account KOWxP47b  
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应付帐||应付未付帐account payable h3.wR]ut  
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应收帐||应收未收帐account receivable /+G&N{)k  
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新交易||新帐new account vs|>U-Mpw~  
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未决帐||老帐old account 3`4g*wO  
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现金帐cash account %&9tn0B  
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流水帐running account =8 d`qS"  
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暂记帐||未定帐suspense account ^I9x@t  
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过期帐||延滞帐overdue account||pastdue account & v=2u,]T  
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杂项帐户sundry account pdsjX)O+f  
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详细帐单||明细表detail account >L?)f3_a  
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呆帐bad account 6R5) &L  
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会计项目title of account D %~s  
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会计薄||帐薄account-book z=vfP%  
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营业报告书||损益计算表account of budiness||business report 6Km@A M]  
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借贷细帐||交验帐account rendered IX;u+B  
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明细帐account stated QNzI  
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与…银行开立一户头to open an account with $Ne$s
 
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与…银行建立交易to keep account with e?3 S0}  
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继续记帐to keep account zS18Kl  
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与…有交易to have an account with wgpu]ooUF&  
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作成会计帐||有往来帐项to make out an account with B.6gJ2c  
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清算||清理债务to make up an account *xA&t)z(i  
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清洁帐目||与…停止交易to close ones account with i]a0 "  
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结帐to close an account m^@,0\F  
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清理未付款to ask an account||to demand an account xrxORtJ<  
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结清差额to balance the account with =o;8xKj  
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清算to settle an account||to liquidate an account||to square an account <Qu]m.z[  
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审查帐目||监查帐目to audit an account R$k4}p  
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检查帐目to examine an account v\PqhIy"  
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转入A的帐户to charge the amount to As account HW Os   
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以计帐方式付款to pay on account "bZ%1)+  
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代理某人||为某人on ones account||on account of one c1B< 9_  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk i#]}k  
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由某人负担for ones account||for account of one EK`}?>'  
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按某人指示||列入某人帐户by order and for account of one "`HkAW4GZa  
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列入5月份帐目for May account #0>??]&r  
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编入某中帐项下to pass to the account of||to place to the account of )tYu3*'  
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寄出清算书to send in an account||to send in render an account =2v/f_  
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支票薄cheque book v2eLH:6  
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支票陈票人cheque drawer "y~tAg  
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持票人cheque holder |)~t^  
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不记名支票cheque to bearer||bearer cheque w{F{7X$^  
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记名支票||认人支票cheque to order 7 pPaHX8  
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到期支票antedated cheque ^]rPda#  
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未到期支票postdated cheque 6LRvl6ik  
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保付支票certified cheque 5aZbNV}-  
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未获兑现支票，退票returned cheque W6c]a/
 
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横线支票crossed cheque sP:nTpTsC  
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普通横线general crossing J7
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特别横线special crossing &J?:wC=E  
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空白支票blank cheque rnyXMt.q  
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失效支票，过期支票stale cheque S=<OS2W7+r  
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普通支票open cheque ?}e^-//*i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t"s$YB>}  
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支票换现金||兑现to cash a cheque GT7&>}FJ)  
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清理票款to clear a cheque '}^qz#w   
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保证兑现to certify a cheque 7B<,nKd  
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填写支票数额to fill up a cheque _NB*+HVo  
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支票上划线to cross a cheque DaQ+XUH?  
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开发支票to make out a cheque Er;qs*f  
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签发支票，开立支票to draw a cheque||to issue a cheque gnG h )  
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透支支票to overdraw a cheque r.'xqzF/  
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背书支票to endorse a cheque 9%Tqk"x?  
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请付票款||清付票款to pay a cheque||to honour a cheque R`Fgne$4  
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支票退票to dishonour a cheque &XV9_{Hm  
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拒付支票to refuse a cheque cxQAp  
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拒付支票to stop payment of a cheque D+v?zQw  
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提示要求付款to present for payment 4BUG\~eI3  
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见票即付持票人payable to bearer O Bcz'f~  
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支付指定人payable to order 5
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已过期||无效out of date||stale Ovc 9x\N  
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请给出票人R/D||refer to drawer '5Yzo^R;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U+qyS|i  
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文字与数字不一致words and figures differ *djLf.I@  
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支票 ?5J# yn  
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时间已过account closed #lrwKHZ+  
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更改处应加盖印章alterations require initials e)wi}\:q_  
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时间已过effects not cleared ~w3u(X$m"  
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停止付款payment stopped #Z1-+X8P  
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支票毁损cheque mutilated U@NCN2I  
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汇款||寄钱to remit||to send money sko7,&  
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寄票供取款||支票支付to send a cheque for payment @w8}]S  
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寄款人a remitter ^AH[] sE_  
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收款人a remittee 9$\s v5  
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国外汇票foreign Bill IFTNr2I  
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国内汇票inland Bill K>DN6{hnV;  
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跟单汇票documentary bill &`I(QY  
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空头汇票accommodation bill 'IX1WS&\"  
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原始汇票original bill #S HeK 4  
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改写||换新票据renewed bill 5)RZJrN]  
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即期汇票sight bill||bill on demand DEZww9T2Qs  
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…days after date||…days after date…日后付款 G]>yk_#/\U  
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…months after date||…months after date…月后付款 LU:xmDv  
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见票后…日付款…days after sight||…days sight E@SFK=`  
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见票后…月付款…months after sight||…months sight >38>R0k35  
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同组票据set of bills ^#:;6^Su  
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单张汇票sola of exchange||sole of exchange NpH8=H9  
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远期汇票usance bill||bill at usance O@Aazc5K  
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长期汇票long bill ,clbD4  
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短期汇票short bill =d{6=2Pt  
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逾期汇票overdue bill sq'm)g  
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宽限日期days of grace 7%^G]AFi  
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电汇telegraphic transfer （T.T） 9\_s&p=:.  
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邮汇postal order||postal note （Am.）||post office order||money order N1'`^a
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本票promissory note （P/N） $nE{%?n-#  
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押汇负责书||押汇保证书letter of hypothecation ^)dsi  
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副保||抵押品||付属担保物collateral security d7V/#34  
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担保书trust receipt||letter of indemnity iE'_x$i  
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承兑||认付acceptance wC{sP"D  
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单张承兑general acceptance +p\E%<uQ
 
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有条件承兑qualified acceptance 8>C4w 5kF  
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附条件认付conditional acceptance 1GN^uia7  
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部分认付partial acceptance   )q<VZ|V