[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。   ^-^ii3G`  
会计报表statement of account te[#FF3{  
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往来帐目account current TCWt3\  
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现在往来帐||存款额current accout 4 (c{%%  
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销货帐account sales Q"vhl2RX  
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共同计算帐项joint account A8X3|<n=  
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未决帐项outstanding account wJc`^gj  
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贷方帐项credit account||creditor account e>T;'7HSS"  
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借方帐项debit account||debtor account |)65y  
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应付帐||应付未付帐account payable tMiy`CPh  
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应收帐||应收未收帐account receivable U#G<cV79  
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新交易||新帐new account C %i{{Y&l  
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未决帐||老帐old account Ea)=K'Pz  
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现金帐cash account vW-o%u*  
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流水帐running account x=03WQ8  
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暂记帐||未定帐suspense account bA1O]:`  
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过期帐||延滞帐overdue account||pastdue account ?3%r:
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杂项帐户sundry account q`3HHq  
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详细帐单||明细表detail account G{!(2D4!  
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呆帐bad account Rk-G|52g  
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会计项目title of account 82 dmlPwJC  
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会计薄||帐薄account-book / */"gz%  
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营业报告书||损益计算表account of budiness||business report ($Op*bR  
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借贷细帐||交验帐account rendered kxR!hA8wv4  
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明细帐account stated Vry*=X&Q  
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与…银行开立一户头to open an account with PC\p>6xT  
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与…银行建立交易to keep account with 6XHM`S  
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继续记帐to keep account \mTi@T!&  
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与…有交易to have an account with g<ov` bF  
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作成会计帐||有往来帐项to make out an account with HRJ\H- V  
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清算||清理债务to make up an account >K&chg@Hv  
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清洁帐目||与…停止交易to close ones account with ll[&O4.F  
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结帐to close an account
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清理未付款to ask an account||to demand an account >6 [d&SM6  
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结清差额to balance the account with _mk@1ft  
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清算to settle an account||to liquidate an account||to square an account ? HNuffk  
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审查帐目||监查帐目to audit an account ?Ok&,\F@E  
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检查帐目to examine an account -/0aGqY  
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转入A的帐户to charge the amount to As account %C@p4  

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以计帐方式付款to pay on account @/ nGc9h  
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代理某人||为某人on ones account||on account of one BX6kn/i  
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为自己计算||独立帐目on ones own account %3|
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由某人收益并负风险on ones account and risk||for ones account and risk 7-Oa34ba+  
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由某人负担for ones account||for account of one hQ!59  
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按某人指示||列入某人帐户by order and for account of one I}5e{jBB  
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列入5月份帐目for May account lKQevoy'  
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编入某中帐项下to pass to the account of||to place to the account of .pdcwd9  
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寄出清算书to send in an account||to send in render an account GA/afc,V  
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支票薄cheque book C984Ee  
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支票陈票人cheque drawer MP<]-M'|<  
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持票人cheque holder k~K;r8D/  
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不记名支票cheque to bearer||bearer cheque V9qA'k  
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记名支票||认人支票cheque to order )"hd"  
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到期支票antedated cheque p~=z)7%e'  
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未到期支票postdated cheque ;~djbo0,X  
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保付支票certified cheque S5, u| H  
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未获兑现支票，退票returned cheque &"gX 7cK8  
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横线支票crossed cheque 5mpql[v3P  
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普通横线general crossing W2h4ej\s  
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特别横线special crossing dY0W=,X$7T  
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空白支票blank cheque AB,(%JT/2{  
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失效支票，过期支票stale cheque Rx"+i0  
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普通支票open cheque b pU>(j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "nfi:A1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X(Mpg[,N"  
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支票换现金||兑现to cash a cheque dMsS OP0E  
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清理票款to clear a cheque bc~WJ+  
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保证兑现to certify a cheque X[$|I9  
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填写支票数额to fill up a cheque Ja5od  
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支票上划线to cross a cheque Akc |E!V  
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开发支票to make out a cheque 09P2<oFLn  
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签发支票，开立支票to draw a cheque||to issue a cheque ?q Q.Wj6Mj  
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透支支票to overdraw a cheque  eFf9T@  
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背书支票to endorse a cheque xZ%3e sp  
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请付票款||清付票款to pay a cheque||to honour a cheque hJ[keaO  
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支票退票to dishonour a cheque A['(@Bz#7~  
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拒付支票to refuse a cheque G.@K#a9  
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拒付支票to stop payment of a cheque "5FP$oR  
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提示要求付款to present for payment :@E^oNKa0  
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见票即付持票人payable to bearer CK4#ZOiaa  
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支付指定人payable to order 7.2!g}E  
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已过期||无效out of date||stale [J eq ?X9  
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请给出票人R/D||refer to drawer ('BB9#\t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m432,8 K3r  
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文字与数字不一致words and figures differ KMfRMc&  
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支票 {(F}SF{  
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时间已过account closed 5RO6YxQ  
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更改处应加盖印章alterations require initials 3?h!nVI+2J  
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时间已过effects not cleared I7|a,Q^f  
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停止付款payment stopped *?Wr^T  
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支票毁损cheque mutilated aGE} EK}  
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汇款||寄钱to remit||to send money Dp} $q`F[  
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寄票供取款||支票支付to send a cheque for payment  w `#9Re  
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寄款人a remitter SST@   
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收款人a remittee lqAv  
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国外汇票foreign Bill XwU1CejP0  
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国内汇票inland Bill Di$++T8"  
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跟单汇票documentary bill 2Aa  
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空头汇票accommodation bill F22]4DLHO  
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原始汇票original bill cI<T/~P  
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改写||换新票据renewed bill *zX^Sg-[  
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即期汇票sight bill||bill on demand bGp3V. H  
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…days after date||…days after date…日后付款 k]A$?C0Q<%  
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…months after date||…months after date…月后付款 ::D i  
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见票后…日付款…days after sight||…days sight @c%h fI  
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见票后…月付款…months after sight||…months sight )TkXdA?.  
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同组票据set of bills (V8lmp-F  
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单张汇票sola of exchange||sole of exchange )^Md  ^\?  
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远期汇票usance bill||bill at usance 77zDHq=  
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长期汇票long bill koOp:7r  
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短期汇票short bill 83gp'W{|  
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逾期汇票overdue bill :|E-Dx4F6H  
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宽限日期days of grace ^CQVqa${]  
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电汇telegraphic transfer （T.T） P{h$> 6c  
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邮汇postal order||postal note （Am.）||post office order||money order 81/t)Cp  
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本票promissory note （P/N） %:7fAB,PA  
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押汇负责书||押汇保证书letter of hypothecation Ok6c E  
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副保||抵押品||付属担保物collateral security *we*IhIP  
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担保书trust receipt||letter of indemnity 9Fv VM9  
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承兑||认付acceptance >YW_}kd  
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单张承兑general acceptance lZ` CFZR0
 
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有条件承兑qualified acceptance NU?05sF  
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附条件认付conditional acceptance y&$v@]t1  
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部分认付partial acceptance   ",gWO8T