[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。   fsO9EEn7X  
会计报表statement of account @vgG1w  
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往来帐目account current  C8@TZ[w  
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现在往来帐||存款额current accout ?:^mBb)T  
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销货帐account sales I3u{zHVwI  
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共同计算帐项joint account ?wMHS4  
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未决帐项outstanding account ,F+B Wot4  
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贷方帐项credit account||creditor account c- $Gpa}M  
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借方帐项debit account||debtor account ;N+$2w  
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应付帐||应付未付帐account payable D|I Ec?  
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应收帐||应收未收帐account receivable {TSY|D2  
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新交易||新帐new account 7&}P{<}o^  
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未决帐||老帐old account }pNX@C#De  
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现金帐cash account W@L
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流水帐running account H(+<)qH  
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暂记帐||未定帐suspense account :LJ7ru2  
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过期帐||延滞帐overdue account||pastdue account ;~ 4k7Uz  
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杂项帐户sundry account n"{X!(RIcx  
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详细帐单||明细表detail account  <dR,'
 
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呆帐bad account `"y`AY/N  
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会计项目title of account _g
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会计薄||帐薄account-book M-9gD[m  
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营业报告书||损益计算表account of budiness||business report ziL^M"~2  
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借贷细帐||交验帐account rendered a8uYs DS  
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明细帐account stated X-Ycz 5?  
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与…银行开立一户头to open an account with T0|H9>M  
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与…银行建立交易to keep account with `BT*,6a  
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继续记帐to keep account U6{dI@|B  
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与…有交易to have an account with |~$7X  
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作成会计帐||有往来帐项to make out an account with *T4ge|zUc  
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清算||清理债务to make up an account k>{-[X,/OV  
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清洁帐目||与…停止交易to close ones account with hEOJb @:R  
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结帐to close an account g{a d0.y,  
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清理未付款to ask an account||to demand an account n\~yX<;X3  
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结清差额to balance the account with w:R]!e_6\9  
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清算to settle an account||to liquidate an account||to square an account ddMM74  
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审查帐目||监查帐目to audit an account ]}_,U!`8  
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检查帐目to examine an account tQnJS2V"{u  
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转入A的帐户to charge the amount to As account B2"+Hwbk  
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以计帐方式付款to pay on account Es,0'\m&  
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代理某人||为某人on ones account||on account of one #|D:f~"d3  
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为自己计算||独立帐目on ones own account Z~B+*H F  
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由某人收益并负风险on ones account and risk||for ones account and risk ,P1G?, y  
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由某人负担for ones account||for account of one &<OMGGQ[h  
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按某人指示||列入某人帐户by order and for account of one LE Jlo%M  
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列入5月份帐目for May account ~ c'\IM  
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编入某中帐项下to pass to the account of||to place to the account of }:tAKO=+  
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寄出清算书to send in an account||to send in render an account __Vg/C!W  
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支票薄cheque book 4h[2C6 \+`  
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支票陈票人cheque drawer YeR7*[l  
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持票人cheque holder <5C=i:6%  
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不记名支票cheque to bearer||bearer cheque :cIu?7A  
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记名支票||认人支票cheque to order -sruxF  
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到期支票antedated cheque ([z<TS#Md  
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未到期支票postdated cheque P hk`=:xh  
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保付支票certified cheque |>m# m*{S  
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未获兑现支票，退票returned cheque wjw<@A9  
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横线支票crossed cheque ~Iu21Q(*  
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普通横线general crossing 6O[wVaC1u  
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特别横线special crossing cVv4gQD\  
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空白支票blank cheque ")[Q4H;V  
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失效支票，过期支票stale cheque .]sIoB-54  
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普通支票open cheque Lw+ 1|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YO!7D5rV#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?GD?J(S  
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支票换现金||兑现to cash a cheque 36A.h,~  
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清理票款to clear a cheque elHarey`f  
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保证兑现to certify a cheque cZX&itVc:  
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填写支票数额to fill up a cheque ;>8TNB e!  
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支票上划线to cross a cheque /E  yg*#  
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开发支票to make out a cheque jl0Eg  
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签发支票，开立支票to draw a cheque||to issue a cheque cyP*QW
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透支支票to overdraw a cheque W me1w\0  
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背书支票to endorse a cheque ue:P#] tx  
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请付票款||清付票款to pay a cheque||to honour a cheque xr3PO?:  
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支票退票to dishonour a cheque ?,e:c XhE2  
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拒付支票to refuse a cheque kc']g:*]Y  
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拒付支票to stop payment of a cheque [>9" RzEl  
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提示要求付款to present for payment r9'H7J  
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见票即付持票人payable to bearer =0fx6V  
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支付指定人payable to order 4n)Mx*{  
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已过期||无效out of date||stale yVv3S[J  
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请给出票人R/D||refer to drawer JN-8\L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b>._ r
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文字与数字不一致words and figures differ @CUDD{1
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支票 T`[ZNq+${  
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时间已过account closed ,R6$SrNcd  
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更改处应加盖印章alterations require initials <u/({SZ&  
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时间已过effects not cleared J/2pS  
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停止付款payment stopped `d#_66TLr  
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支票毁损cheque mutilated ~;Kl/Z  
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汇款||寄钱to remit||to send money d<e.`dhc  
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寄票供取款||支票支付to send a cheque for payment ~=*_I4,+r  
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寄款人a remitter fsu"Lc  
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收款人a remittee [*v\X %+  
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国外汇票foreign Bill ;'}xD5 ]  
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国内汇票inland Bill ln7.>.F  
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跟单汇票documentary bill _i#Z'4?2E  
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空头汇票accommodation bill ?hYe4tc-#  
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原始汇票original bill ~MX@-Ff  
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改写||换新票据renewed bill `shB[Lt  
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即期汇票sight bill||bill on demand gMbvH
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…days after date||…days after date…日后付款 <Jx{Uv  
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…months after date||…months after date…月后付款 -uZ^UG!K  
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见票后…日付款…days after sight||…days sight @?U5t1O<  
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见票后…月付款…months after sight||…months sight !Zrvko  
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同组票据set of bills _rM%N+$&d_  
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单张汇票sola of exchange||sole of exchange xl3U  
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远期汇票usance bill||bill at usance ">o/\sXeH  
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长期汇票long bill YANEdH`d  
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短期汇票short bill %wO~\:F8  
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逾期汇票overdue bill %bsdC0xM  
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宽限日期days of grace y|aWUX/a  
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电汇telegraphic transfer （T.T） L*_xu _F  
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邮汇postal order||postal note （Am.）||post office order||money order YcI]_[  
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本票promissory note （P/N） Ut%ie=c  
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押汇负责书||押汇保证书letter of hypothecation PyoLk  
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副保||抵押品||付属担保物collateral security K,RIa0)  
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担保书trust receipt||letter of indemnity Ze~\=X" "  
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承兑||认付acceptance ~5|a9HV:  
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单张承兑general acceptance QW!'A`*x  
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有条件承兑qualified acceptance \h yTcFb  
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附条件认付conditional acceptance !=-l760  
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部分认付partial acceptance   Yz
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