[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。   ]+lF=kkc%  
会计报表statement of account 82.HH5Z{  
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往来帐目account current 9F)W19i.  
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现在往来帐||存款额current accout UhBz<>i;!  
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销货帐account sales p`LL   
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共同计算帐项joint account _UaPwJ  
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未决帐项outstanding account lkyJ;}_**  
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贷方帐项credit account||creditor account I>!|3ElT  
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借方帐项debit account||debtor account sbpu qOL  
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应付帐||应付未付帐account payable `c>A
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应收帐||应收未收帐account receivable ^75pV%<%  
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新交易||新帐new account D_zcOq9  
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未决帐||老帐old account 5X#i65_-  
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现金帐cash account l A 0-?k  
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流水帐running account Fa6H(L3  
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暂记帐||未定帐suspense account j0Id!o  
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过期帐||延滞帐overdue account||pastdue account ))8Emk^Q{  
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杂项帐户sundry account "TEBByO'  
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详细帐单||明细表detail account \HBVNBY  
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呆帐bad account GLbc/qs  
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会计项目title of account t?pIE cl  
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会计薄||帐薄account-book `</=AY>  
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营业报告书||损益计算表account of budiness||business report ze#rYNvo/  
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借贷细帐||交验帐account rendered
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明细帐account stated !;xf>API  
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与…银行开立一户头to open an account with 0XBBA0tq  
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与…银行建立交易to keep account with 8M".o n  
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继续记帐to keep account A$H +4L  
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与…有交易to have an account with YKs^%GO+  
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作成会计帐||有往来帐项to make out an account with ]XpU'/h>q;  
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清算||清理债务to make up an account ino7!T`  
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清洁帐目||与…停止交易to close ones account with G}9bCr,  
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结帐to close an account nCSd:1DY  
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清理未付款to ask an account||to demand an account v0H>iKh7  
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结清差额to balance the account with wzLiVe-  
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清算to settle an account||to liquidate an account||to square an account E%J7jA4  
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审查帐目||监查帐目to audit an account m?kIa!GM=  
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检查帐目to examine an account \PtC  
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转入A的帐户to charge the amount to As account >aanLLO  
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以计帐方式付款to pay on account Y$`hudJ&  
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代理某人||为某人on ones account||on account of one w\8rh\Mvh  
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为自己计算||独立帐目on ones own account 2"{]A;@  
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由某人收益并负风险on ones account and risk||for ones account and risk !+26a*P  
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由某人负担for ones account||for account of one ]2sZu7  
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按某人指示||列入某人帐户by order and for account of one Y|N vBr  
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列入5月份帐目for May account 2Z9gOd<M~  
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编入某中帐项下to pass to the account of||to place to the account of Q{|'g5(O  
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寄出清算书to send in an account||to send in render an account &T/9yW[L  
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支票薄cheque book f!kdcr=/"  
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支票陈票人cheque drawer wNZS6JF.d  
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持票人cheque holder WMRgf~TY=2  
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不记名支票cheque to bearer||bearer cheque NTX+7<  
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记名支票||认人支票cheque to order -EIMh^  
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到期支票antedated cheque 8[P6c;\  
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未到期支票postdated cheque *ww(5 t  
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保付支票certified cheque y(BLin!O.  
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未获兑现支票，退票returned cheque gG>^h1_o~  
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横线支票crossed cheque f;dU72]q+  
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普通横线general crossing :u+#:8u  
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特别横线special crossing AdW7 vn  
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空白支票blank cheque \`# 0,pLr  
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失效支票，过期支票stale cheque |.W;vc<  
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普通支票open cheque <OB~60h"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8nR,G W\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #E)]7!_XG  
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支票换现金||兑现to cash a cheque - mXr6R?  
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清理票款to clear a cheque )CQ}LbXZy  
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保证兑现to certify a cheque ;
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填写支票数额to fill up a cheque D3ad2vH  

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支票上划线to cross a cheque G> >_G<x  
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开发支票to make out a cheque N3) v,S-  
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签发支票，开立支票to draw a cheque||to issue a cheque iSHl_/I <  
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透支支票to overdraw a cheque 5;Xrf=  
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背书支票to endorse a cheque V;jz0B  
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请付票款||清付票款to pay a cheque||to honour a cheque p6'8l~W+  
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支票退票to dishonour a cheque Km7  
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拒付支票to refuse a cheque @AOiZOH  
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拒付支票to stop payment of a cheque ~@JC1+  
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提示要求付款to present for payment ^dqE OW  
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见票即付持票人payable to bearer Fm"$W^H  
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支付指定人payable to order jTnu! H2o  
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已过期||无效out of date||stale Cp%|Q.?  
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请给出票人R/D||refer to drawer N!AFs WV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k bY@Y,:w  
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文字与数字不一致words and figures differ XebCl{HHp  
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支票 D)5wGp  
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时间已过account closed z?PF9QL1  
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更改处应加盖印章alterations require initials b7-a0za N  
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时间已过effects not cleared <x/&Ml+  
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停止付款payment stopped *b&|  
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支票毁损cheque mutilated xRfX:3  
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汇款||寄钱to remit||to send money (f)QEho7  
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寄票供取款||支票支付to send a cheque for payment m*1=-"P  
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寄款人a remitter COa
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收款人a remittee uB\A8zC  
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国外汇票foreign Bill >">-4L17m  
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国内汇票inland Bill o!Y 7y1$  
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跟单汇票documentary bill B{44|aq1|  
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空头汇票accommodation bill lyP<&<Y5  
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原始汇票original bill OmsNo0OA  
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改写||换新票据renewed bill e7-U0rrE  
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即期汇票sight bill||bill on demand flRok?iF  
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…days after date||…days after date…日后付款 KrB"2e+J  
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…months after date||…months after date…月后付款 vLq_l4l  
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见票后…日付款…days after sight||…days sight r+>gIX+Fl  
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见票后…月付款…months after sight||…months sight fT
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同组票据set of bills n&Bg pt~  
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单张汇票sola of exchange||sole of exchange  _->d41  
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远期汇票usance bill||bill at usance *jM]:GpyoU  
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长期汇票long bill  Z/RSZ-  
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短期汇票short bill 6/6M.
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逾期汇票overdue bill  0~4Ww=#  
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宽限日期days of grace 5If.[j{  
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电汇telegraphic transfer （T.T） xIA]5@;a  
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邮汇postal order||postal note （Am.）||post office order||money order rtNYX=P  
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本票promissory note （P/N） D%L^[|)c\s  
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押汇负责书||押汇保证书letter of hypothecation I3HO><of  
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副保||抵押品||付属担保物collateral security 7r&lW<:>  
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担保书trust receipt||letter of indemnity Om^(CAp  
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承兑||认付acceptance C~egF=w  
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单张承兑general acceptance 793 15A  
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有条件承兑qualified acceptance 7HkFDI()1  
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附条件认付conditional acceptance }4p)UX>aWT  
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部分认付partial acceptance   f`:GjA,J$