[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。   D9en  
会计报表statement of account e AjtWqg  
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往来帐目account current :f;|^(]"  
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现在往来帐||存款额current accout
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销货帐account sales ny=iAZM>q  
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共同计算帐项joint account s8Oz^5p(  
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未决帐项outstanding account |:z%7J3wP  
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贷方帐项credit account||creditor account -eTGRr  
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借方帐项debit account||debtor account GCHssw~P'v  
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应付帐||应付未付帐account payable _qV_(TpS+  
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应收帐||应收未收帐account receivable 1a<~Rmcil  
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新交易||新帐new account @ 55Y2  
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未决帐||老帐old account eC?N>wHH  
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现金帐cash account o%:eYl  
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流水帐running account +xMDm_TGLA  
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暂记帐||未定帐suspense account FwyPmtBj  
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过期帐||延滞帐overdue account||pastdue account OX91b<A  
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杂项帐户sundry account ]Sh&8 #  
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详细帐单||明细表detail account 1*Z}M%  
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呆帐bad account Y#\e ~>K  
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会计项目title of account 1!~9%=%  
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会计薄||帐薄account-book d%WF
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营业报告书||损益计算表account of budiness||business report (q)W<GYP  
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借贷细帐||交验帐account rendered !+i  
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明细帐account stated x,n;GR  
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与…银行开立一户头to open an account with $N~8^6  
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与…银行建立交易to keep account with )A nX[:y  
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继续记帐to keep account vuHqOAFNs  
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与…有交易to have an account with Nx~8]h1(  
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作成会计帐||有往来帐项to make out an account with <Dl7|M  
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清算||清理债务to make up an account E NygD  
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清洁帐目||与…停止交易to close ones account with O",:0<  
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结帐to close an account K^EW*6vB8O  
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清理未付款to ask an account||to demand an account .#@*)1A#t  
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结清差额to balance the account with (z#qkKL{^  
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清算to settle an account||to liquidate an account||to square an account k68\ _NUL  
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审查帐目||监查帐目to audit an account o/ ozX4C  
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检查帐目to examine an account -)PQ&[  
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转入A的帐户to charge the amount to As account OW ;]=k/(  
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以计帐方式付款to pay on account 1YL6:5n  
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代理某人||为某人on ones account||on account of one cia'h_w  
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为自己计算||独立帐目on ones own account B&3oo  
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由某人收益并负风险on ones account and risk||for ones account and risk ' ,$Uw|N  
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由某人负担for ones account||for account of one a\;Vly;  
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按某人指示||列入某人帐户by order and for account of one E{'{fo!#)  
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列入5月份帐目for May account _$g6Mj]1z  
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编入某中帐项下to pass to the account of||to place to the account of }ya@*jH  
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寄出清算书to send in an account||to send in render an account TkHyXOk"Ky  
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支票薄cheque book NX.%Rj*  
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支票陈票人cheque drawer 3>vSKh1z  
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持票人cheque holder I!LSDi3  
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不记名支票cheque to bearer||bearer cheque wwmHr!b:6  
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记名支票||认人支票cheque to order {p.D E  
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到期支票antedated cheque /w[B,_ZKTk  
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未到期支票postdated cheque o
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保付支票certified cheque A8|DB@Bi  
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未获兑现支票，退票returned cheque /kZ{+4M  
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横线支票crossed cheque @'5*u~M  
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普通横线general crossing /Ko{S_3<I  
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特别横线special crossing E`A6GX  
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空白支票blank cheque r0Cc0TMdj  
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失效支票，过期支票stale cheque 2bnF#-(  
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普通支票open cheque B8G9V6KS-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 03)R_A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5YG%\  
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支票换现金||兑现to cash a cheque =Rw-@*#l  
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清理票款to clear a cheque ^Gt9.  
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保证兑现to certify a cheque :~PzTUz  
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填写支票数额to fill up a cheque B|pdqSI  
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支票上划线to cross a cheque cs\/6gSCo  
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开发支票to make out a cheque m|8lj
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签发支票，开立支票to draw a cheque||to issue a cheque wMx#dP4W8  
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透支支票to overdraw a cheque "I n[= 2w  
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背书支票to endorse a cheque ch-.+p3  
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请付票款||清付票款to pay a cheque||to honour a cheque 6 h%%?  
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支票退票to dishonour a cheque ->q^$#e  
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拒付支票to refuse a cheque iQ7S*s+l5O  
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拒付支票to stop payment of a cheque wiE'6CM  
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提示要求付款to present for payment +jifbf-  
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见票即付持票人payable to bearer Q}qw`L1  
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支付指定人payable to order [i 7^a/e  
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已过期||无效out of date||stale eCfy'US;@3  
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请给出票人R/D||refer to drawer *ke9/hO1i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CG397Y^  
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文字与数字不一致words and figures differ 3`%U)gCT5  
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支票 ?K9zTas@  
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时间已过account closed +ia N[F$  
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更改处应加盖印章alterations require initials JrA\ V=K  
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时间已过effects not cleared <>I4wqqb  
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停止付款payment stopped DI,8y"!5  
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支票毁损cheque mutilated iF!r}fUU6  
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汇款||寄钱to remit||to send money >||=#;  
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寄票供取款||支票支付to send a cheque for payment tJgo%P1  
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寄款人a remitter w>6~ zAh  
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收款人a remittee s J~WzQ  
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国外汇票foreign Bill 8/oO}SLF  
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国内汇票inland Bill Q xg)Wb#  
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跟单汇票documentary bill +PfXc?VU  
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空头汇票accommodation bill z3+7gp+I;  
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原始汇票original bill $V?h68[c  
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改写||换新票据renewed bill LH_rc  
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即期汇票sight bill||bill on demand .W/#$s|X\  
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…days after date||…days after date…日后付款 ']]5xH*U  
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…months after date||…months after date…月后付款 Sh(Ws2b7  
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见票后…日付款…days after sight||…days sight EJ&aT etQ  
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见票后…月付款…months after sight||…months sight S.Rq u+  
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同组票据set of bills _${//`ia=  
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单张汇票sola of exchange||sole of exchange L UitY  
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远期汇票usance bill||bill at usance WBIJ9e 2~  
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长期汇票long bill G5K_e:i  
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短期汇票short bill Z6Kw'3  
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逾期汇票overdue bill LEJ8 .z6$  
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宽限日期days of grace Fy!-1N9|l  
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电汇telegraphic transfer （T.T） H|]~(.w 1}  
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邮汇postal order||postal note （Am.）||post office order||money order D. _*
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本票promissory note （P/N） K/OE;;<IA  
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押汇负责书||押汇保证书letter of hypothecation S9'8rn!_  
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副保||抵押品||付属担保物collateral security ZV?~~_9  
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担保书trust receipt||letter of indemnity ls<7
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承兑||认付acceptance )w.\xA~|  
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单张承兑general acceptance f-!A4eKe  
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有条件承兑qualified acceptance qq)Dh'5*e,  
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附条件认付conditional acceptance ~|7jz;$V  
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部分认付partial acceptance   WrS|$: 0