[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。   ,*7H|de7  
会计报表statement of account [_h%F,_ A  
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往来帐目account current z+jh;!i  
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现在往来帐||存款额current accout qtHfz"p  
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销货帐account sales gC`)]*'tE  
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共同计算帐项joint account 8zZSp  
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未决帐项outstanding account +jtA&1cf  
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贷方帐项credit account||creditor account AliRpxxd  
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借方帐项debit account||debtor account J='W+=N  
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应付帐||应付未付帐account payable ,-@5NY1q  
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应收帐||应收未收帐account receivable
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新交易||新帐new account 4\p-TPM  
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未决帐||老帐old account ;
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现金帐cash account gDCOLDM  
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流水帐running account g_w&"=.jBq  
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暂记帐||未定帐suspense account [;KmT{I9  
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过期帐||延滞帐overdue account||pastdue account nxaT.uFd1  
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杂项帐户sundry account rg5]&<Vq8  
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详细帐单||明细表detail account M)!skU  
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呆帐bad account 6T+  
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会计项目title of account 44sy`e  
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会计薄||帐薄account-book ]hE="z=n  
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营业报告书||损益计算表account of budiness||business report ](K0Fwo`;"  
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借贷细帐||交验帐account rendered } /e`v6  
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明细帐account stated n56;m`IU  
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与…银行开立一户头to open an account with `v nJ4*  
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与…银行建立交易to keep account with ijUzC>O+q  
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继续记帐to keep account UUtbD&\  
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with 5/I_w0  
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清算||清理债务to make up an account BWUq%o,@g  
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清洁帐目||与…停止交易to close ones account with 'BqZOZw  
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结帐to close an account H\G{
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清理未付款to ask an account||to demand an account K"{HseN{  
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结清差额to balance the account with %c/^_.  
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清算to settle an account||to liquidate an account||to square an account #hxyOq,  
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审查帐目||监查帐目to audit an account Q/^A #l[  
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检查帐目to examine an account iI?{"}BZ  
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转入A的帐户to charge the amount to As account `y!/F?o+!  
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以计帐方式付款to pay on account }GZbo kWg.  
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代理某人||为某人on ones account||on account of one r6.N4eW.L  
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为自己计算||独立帐目on ones own account vA&Vu"}S  
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由某人收益并负风险on ones account and risk||for ones account and risk 9`Q@'(m  
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由某人负担for ones account||for account of one fC<m^%*zgA  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account O!F]^'!  
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编入某中帐项下to pass to the account of||to place to the account of S*t%RZ~a  
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寄出清算书to send in an account||to send in render an account *|RS*ABte  
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支票薄cheque book Dkw7]9Qm  
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支票陈票人cheque drawer 5cTY;@ @  
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持票人cheque holder ?U9/fl  
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不记名支票cheque to bearer||bearer cheque ok0X<MR!I  
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记名支票||认人支票cheque to order rla:<6tt  
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到期支票antedated cheque ZKdh%8C  
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未到期支票postdated cheque Ci\? ^  
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保付支票certified cheque <DmTj$  
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未获兑现支票，退票returned cheque jD9lz-Y@  
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横线支票crossed cheque |]ucHV  
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普通横线general crossing J/kH%_ >Ir  
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特别横线special crossing y T:!%\F9  
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空白支票blank cheque v5 Y)al@  
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失效支票，过期支票stale cheque yq6LH  
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普通支票open cheque .^H1\p];Lw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CWMlZVG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vnZ/tF  
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支票换现金||兑现to cash a cheque W-XN4:,qI  
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清理票款to clear a cheque OfLM  
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保证兑现to certify a cheque b,vL8*  
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填写支票数额to fill up a cheque U]mO7HK  
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支票上划线to cross a cheque g4T3?"xMB_  
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开发支票to make out a cheque '%$-]~  
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签发支票，开立支票to draw a cheque||to issue a cheque lDH_ Y]bM  
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透支支票to overdraw a cheque -KA4Inn]5  
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背书支票to endorse a cheque @Zh8 QI+  
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请付票款||清付票款to pay a cheque||to honour a cheque R+x%r&L5F  
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支票退票to dishonour a cheque Hv+:fr"  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque :v''"+\  
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提示要求付款to present for payment ~rQ4n9G  
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见票即付持票人payable to bearer 01UqDdoj  
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支付指定人payable to order zS,%msT^A  
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已过期||无效out of date||stale vK[v eFH  
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请给出票人R/D||refer to drawer pqRO[XEp2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #mi0x06  
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文字与数字不一致words and figures differ ])3lH%4-  
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支票 7 UB8N vo  
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时间已过account closed Q#d+IIR0gK  
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更改处应加盖印章alterations require initials q[Sp|C6x  
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时间已过effects not cleared oj
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停止付款payment stopped ; HR\R  
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支票毁损cheque mutilated sf|_2sI  
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汇款||寄钱to remit||to send money uBd =x<c\  
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寄票供取款||支票支付to send a cheque for payment Bm2}\KOI  
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寄款人a remitter "O"^\f  
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收款人a remittee b;t}7.V'%  
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国外汇票foreign Bill n"Z,-./m  
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国内汇票inland Bill PPIG?fK)  
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跟单汇票documentary bill C[/
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空头汇票accommodation bill i}
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原始汇票original bill XP Iu]F  
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改写||换新票据renewed bill 8Jly!=Qm5  
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即期汇票sight bill||bill on demand qI/r_  
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…days after date||…days after date…日后付款 uEi.nSp)S  
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…months after date||…months after date…月后付款 !j\&BAxTEk  
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见票后…日付款…days after sight||…days sight UOL%tT  
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见票后…月付款…months after sight||…months sight e+[J[<8  
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同组票据set of bills HFCFEamBMP  
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单张汇票sola of exchange||sole of exchange n[p9$W`  
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远期汇票usance bill||bill at usance /r 2.j3:l  
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长期汇票long bill BE@H~<E J  
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短期汇票short bill G5@fqh6ws  
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逾期汇票overdue bill t;PnjCD<`  
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宽限日期days of grace ;;J98G|1  
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电汇telegraphic transfer （T.T） TVh7h`Eg  
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邮汇postal order||postal note （Am.）||post office order||money order g<5Pc,  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation 9&FV=}MO  
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副保||抵押品||付属担保物collateral security 8WQ%rN={8  
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担保书trust receipt||letter of indemnity ;|%JvptwW%  
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承兑||认付acceptance K:Go%3~,  
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单张承兑general acceptance muq|^Hfb  
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有条件承兑qualified acceptance <LZvh8  
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附条件认付conditional acceptance K
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部分认付partial acceptance   }w8AnaC