[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。   9iT9ZfaW  
会计报表statement of account D`QMlRzXy  
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往来帐目account current hYyIC:PXR  
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现在往来帐||存款额current accout #8XmOJ"W3k  
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销货帐account sales vKnZ==B  
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共同计算帐项joint account FrMXf,}  
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未决帐项outstanding account e,#w*|  
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贷方帐项credit account||creditor account M>=@Z*u/+  
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借方帐项debit account||debtor account o.Ww.F  
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应付帐||应付未付帐account payable v8)wu=u  
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应收帐||应收未收帐account receivable (ID%U  
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新交易||新帐new account k
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未决帐||老帐old account uB\UIz)e  
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现金帐cash account CC@U'9]bH  
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流水帐running account Lm!]m\LRZD  
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暂记帐||未定帐suspense account ((AK7hb  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account VPYcA>-%u  
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详细帐单||明细表detail account hG`@#9|f  
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呆帐bad account V@RdvQy  
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会计项目title of account o=7e8l  
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会计薄||帐薄account-book b'FTyi  
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营业报告书||损益计算表account of budiness||business report zNGUll$  
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借贷细帐||交验帐account rendered m' j 1  
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明细帐account stated {[bpvK  
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与…银行开立一户头to open an account with ON{a'H  
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与…银行建立交易to keep account with >'m&/&h  
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继续记帐to keep account eC 2~&:$L  
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与…有交易to have an account with <AJRU l  
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作成会计帐||有往来帐项to make out an account with  MkdC*|  
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清算||清理债务to make up an account ,9F3~Ryt(  
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清洁帐目||与…停止交易to close ones account with DP*$@5  
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结帐to close an account B"88 .U}$  
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清理未付款to ask an account||to demand an account 'U GgY3  
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结清差额to balance the account with yk^2<?z>2  
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清算to settle an account||to liquidate an account||to square an account U3M;{_g  
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审查帐目||监查帐目to audit an account VsL*&Fk  
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检查帐目to examine an account l Ny<E!0  
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转入A的帐户to charge the amount to As account 'Vhnio;qC  
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以计帐方式付款to pay on account gA5DEit  
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代理某人||为某人on ones account||on account of one AGx(IK/_  
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为自己计算||独立帐目on ones own account QdD@[  
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由某人收益并负风险on ones account and risk||for ones account and risk '81Rwp  
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由某人负担for ones account||for account of one 5a&gdqg]  
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按某人指示||列入某人帐户by order and for account of one [H2su|rBI`  

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列入5月份帐目for May account /pGx!  
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编入某中帐项下to pass to the account of||to place to the account of PhmtCp0-7-  
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寄出清算书to send in an account||to send in render an account ^<aj~0v  
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支票薄cheque book You~ 6d6Om  
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支票陈票人cheque drawer (Q|Y*yI  
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持票人cheque holder Ak\"
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不记名支票cheque to bearer||bearer cheque w6l56CB`  
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记名支票||认人支票cheque to order V## TG0  
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到期支票antedated cheque JaJyH%+$!  
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未到期支票postdated cheque uU8L93  
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保付支票certified cheque fR lJ`\ t  
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未获兑现支票，退票returned cheque 6IL-S%EGK1  
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横线支票crossed cheque I,?!NzB  
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普通横线general crossing +hMF\@  
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特别横线special crossing g_MxG!+(V  
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空白支票blank cheque N_y#Y{c{(  
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失效支票，过期支票stale cheque g+u5u\k  
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普通支票open cheque vXc
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \&%y4=y<sE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z%WOv~8~  
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支票换现金||兑现to cash a cheque K|{&SU_m  
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清理票款to clear a cheque vTYgWR ,h  
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保证兑现to certify a cheque 15`
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填写支票数额to fill up a cheque U7Pn $l2!  
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支票上划线to cross a cheque 3ocRq %%K  
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开发支票to make out a cheque [$(/H
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签发支票，开立支票to draw a cheque||to issue a cheque v_ W03\  
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透支支票to overdraw a cheque G,b1u"  
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背书支票to endorse a cheque FUU/=)^P$  
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请付票款||清付票款to pay a cheque||to honour a cheque 7Ke#sW.HN  
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支票退票to dishonour a cheque o+Kh2;$)  
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拒付支票to refuse a cheque yS:1F PA$_  
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拒付支票to stop payment of a cheque spt='!)4  
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提示要求付款to present for payment qP0_#l&   
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见票即付持票人payable to bearer p;rGaLo:u  
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支付指定人payable to order D;0xROW8{  
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已过期||无效out of date||stale ) {oVVLs  
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请给出票人R/D||refer to drawer Il cFW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q`}n;DV  
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文字与数字不一致words and figures differ hFjXgpz5  
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支票 q#RV i8('  
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时间已过account closed ^m    
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更改处应加盖印章alterations require initials G1"=}Wt`  
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时间已过effects not cleared 4>gMe3]0  
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停止付款payment stopped q*ZjOqj  
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支票毁损cheque mutilated -NVk>ENL4  
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汇款||寄钱to remit||to send money A]{8=  
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寄票供取款||支票支付to send a cheque for payment VYhZ0;' '  
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寄款人a remitter %f@VOS s  
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收款人a remittee ];1z%.  
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国外汇票foreign Bill 3;j?i<kM  
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国内汇票inland Bill ;=6++Oq  
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跟单汇票documentary bill 8\y%J!b  
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空头汇票accommodation bill Eln"RKCt}9  
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原始汇票original bill m{x!uq  
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改写||换新票据renewed bill dp2".  
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即期汇票sight bill||bill on demand 2X)E3V/*  
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…days after date||…days after date…日后付款 ^=D77 jS  
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…months after date||…months after date…月后付款 Q_6./.GQ  
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见票后…日付款…days after sight||…days sight h:#  
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见票后…月付款…months after sight||…months sight G+b$WQn2t  
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同组票据set of bills =[t([DG  
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单张汇票sola of exchange||sole of exchange 5&2=;?E O  
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远期汇票usance bill||bill at usance _\sm$ `q  
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长期汇票long bill k%NY,(:
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短期汇票short bill $hn_4$
 
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逾期汇票overdue bill Gk799SDL  
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宽限日期days of grace Yq`r>g  
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电汇telegraphic transfer （T.T） 79:x>i=  
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邮汇postal order||postal note （Am.）||post office order||money order NqhRJa63  
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本票promissory note （P/N） Ha)w*1&w"  
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押汇负责书||押汇保证书letter of hypothecation -U%wLkf|  
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副保||抵押品||付属担保物collateral security f} }Bb8  
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担保书trust receipt||letter of indemnity Xb$)}n\9  
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承兑||认付acceptance tEiN(KA!5  
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单张承兑general acceptance 6],5X^*Y  
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有条件承兑qualified acceptance 1__p1  
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附条件认付conditional acceptance u^ngD64  
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部分认付partial acceptance   ;K$E;ZhPN