[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。   =PNkzFUo  
会计报表statement of account D]rYg'  
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往来帐目account current jt: *Y  
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现在往来帐||存款额current accout .X"&kO>G  
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销货帐account sales ?D_iib7  
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共同计算帐项joint account kdx06'4o  
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未决帐项outstanding account 3 |LRb/|  
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贷方帐项credit account||creditor account f#m@eb  
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借方帐项debit account||debtor account + @|u 8+  
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应付帐||应付未付帐account payable h&v].l  
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应收帐||应收未收帐account receivable G %\/[ B  
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新交易||新帐new account {D(l#;,iX2  
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未决帐||老帐old account "oFi+']*  
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现金帐cash account 7bRfkKD  
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流水帐running account G|-RscPe  
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暂记帐||未定帐suspense account ht>/7.p]  
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过期帐||延滞帐overdue account||pastdue account W?P4oKsql*  
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杂项帐户sundry account :V#xrH8R  
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详细帐单||明细表detail account uR.pQo07y<  
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呆帐bad account sKR%YK "A  
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会计项目title of account 4MW oGV9  
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会计薄||帐薄account-book `_ M+=*}  
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营业报告书||损益计算表account of budiness||business report 1
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借贷细帐||交验帐account rendered {YrA[9  
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明细帐account stated ./0wt+  
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与…银行开立一户头to open an account with %_B2/~  
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与…银行建立交易to keep account with p8YOow7)  
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继续记帐to keep account $9X?LGUz  
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与…有交易to have an account with ^*B@=  
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作成会计帐||有往来帐项to make out an account with KECW~e`  
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清算||清理债务to make up an account >m<T+{`  
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清洁帐目||与…停止交易to close ones account with 7w8UnPuM  
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结帐to close an account $ywROa]  
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清理未付款to ask an account||to demand an account n|DMj[uT  
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结清差额to balance the account with "XLtrAu{  
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清算to settle an account||to liquidate an account||to square an account XIZN9/;  
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审查帐目||监查帐目to audit an account )8aHj4x  
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检查帐目to examine an account ^q&|7Ou-  
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转入A的帐户to charge the amount to As account IO=$+c  
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以计帐方式付款to pay on account nHq4f &(H  
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代理某人||为某人on ones account||on account of one f>4|>kS  
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为自己计算||独立帐目on ones own account S ~fz  
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由某人收益并负风险on ones account and risk||for ones account and risk j3N d4#  
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由某人负担for ones account||for account of one $ xHtI]T  
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按某人指示||列入某人帐户by order and for account of one Rf>)#hn%  
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列入5月份帐目for May account w$-q&  
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编入某中帐项下to pass to the account of||to place to the account of |W=-/~X  
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寄出清算书to send in an account||to send in render an account Y_jc*S  
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支票薄cheque book x0ipk}  
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支票陈票人cheque drawer Y~{<Hs  
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持票人cheque holder 0,0Z!-Y  
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不记名支票cheque to bearer||bearer cheque -qaO$M^Q  
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记名支票||认人支票cheque to order h^Yh~84T  
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到期支票antedated cheque 9{j`eAUZl  
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未到期支票postdated cheque fiA8W  
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保付支票certified cheque Fv %@k{  
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未获兑现支票，退票returned cheque JU5,\3Lz#  
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横线支票crossed cheque 
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普通横线general crossing sH2xkUp  
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特别横线special crossing CL7/J[TS  
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空白支票blank cheque 4xalm  
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失效支票，过期支票stale cheque $yj*
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普通支票open cheque t5K#nRd Z:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zj ` ;IYFG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges < ^{(?*  
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支票换现金||兑现to cash a cheque X_D-K F  
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清理票款to clear a cheque Q7v1xBM  
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保证兑现to certify a cheque c>/7E-T  
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填写支票数额to fill up a cheque T<Zi67QC@  
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支票上划线to cross a cheque Tl-%;X <X  
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开发支票to make out a cheque |<oqT+?i  
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签发支票，开立支票to draw a cheque||to issue a cheque t*Z5{  
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透支支票to overdraw a cheque [GI2%uA0  

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背书支票to endorse a cheque Rm$(X5x>o  
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请付票款||清付票款to pay a cheque||to honour a cheque J#3[,~  
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支票退票to dishonour a cheque P;'ZdZ(SLu  
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拒付支票to refuse a cheque >T0`( #Lm  
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拒付支票to stop payment of a cheque ]EQ*!  
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提示要求付款to present for payment ^4<&"aoo  
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见票即付持票人payable to bearer p
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支付指定人payable to order g\IwV+iDf  
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已过期||无效out of date||stale Rs"G8Q9Q  
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请给出票人R/D||refer to drawer qFq$a9w|@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ub`zS-vb  
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文字与数字不一致words and figures differ t&EY$'c  
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支票 M1*bT@6  
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时间已过account closed A %^7D.j  
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更改处应加盖印章alterations require initials _G25$%/LU  
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时间已过effects not cleared uaU2D-ft"  
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停止付款payment stopped JAXD\StC  
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支票毁损cheque mutilated wp> z04  
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汇款||寄钱to remit||to send money KNj~7aTp  
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寄票供取款||支票支付to send a cheque for payment v'S5F@ln  
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寄款人a remitter 1KBGML-K3  
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收款人a remittee !@N?0@$/  
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国外汇票foreign Bill >!a- "  
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国内汇票inland Bill ?2dI8bG  
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跟单汇票documentary bill h&}iH  
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空头汇票accommodation bill e6J^J&`|4  
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原始汇票original bill /sT?p=[.  
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改写||换新票据renewed bill _6ck@  
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即期汇票sight bill||bill on demand 6l;2kztGp  
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…days after date||…days after date…日后付款 hd~#I< 8;2  
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…months after date||…months after date…月后付款 -`* 'p i  
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见票后…日付款…days after sight||…days sight 8B?U\cfa^  
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见票后…月付款…months after sight||…months sight ?Y,^Moc:  
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同组票据set of bills Rk3 bZvj3  
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单张汇票sola of exchange||sole of exchange It&CM,=t  
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远期汇票usance bill||bill at usance Ue >]uZ|  
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长期汇票long bill *?HGi>]\|  
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短期汇票short bill <a @7's  
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逾期汇票overdue bill 2WFZ6  
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宽限日期days of grace 9>S)*lU&s  
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电汇telegraphic transfer （T.T） EXr2d"  
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邮汇postal order||postal note （Am.）||post office order||money order VbvP!<8  
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本票promissory note （P/N） <lf692.3  
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押汇负责书||押汇保证书letter of hypothecation U`qC.s(L  
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副保||抵押品||付属担保物collateral security uNyN[U  
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担保书trust receipt||letter of indemnity 2lpPN [~d  
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承兑||认付acceptance N<rq}^qo  
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单张承兑general acceptance . fja;aG  
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有条件承兑qualified acceptance Ur  xiaE  
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附条件认付conditional acceptance I2$DlEke  
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部分认付partial acceptance   :lB`K>)iB}