[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。   UH1S_:6  
会计报表statement of account YU ]G5\UU  
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往来帐目account current ? bUp K  
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现在往来帐||存款额current accout 5;sQ@  
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销货帐account sales 
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共同计算帐项joint account GWA!Ab'<U  
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未决帐项outstanding account I[cV"BDa  
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贷方帐项credit account||creditor account %M0mwty]  
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借方帐项debit account||debtor account DS,FVh".|  
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应付帐||应付未付帐account payable ma]F%E+$  
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应收帐||应收未收帐account receivable |au qj2  
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新交易||新帐new account /Vm}+"BCS  
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未决帐||老帐old account Oih2UrF  
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现金帐cash account j~L1~@  
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流水帐running account ;iC'{S  
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暂记帐||未定帐suspense account vb"dX0)<  
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过期帐||延滞帐overdue account||pastdue account  ZV q  
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杂项帐户sundry account sQw`U{JG  
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详细帐单||明细表detail account M+R)P+  
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呆帐bad account =

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会计项目title of account q}F%o0  
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会计薄||帐薄account-book hYUV9k:  
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营业报告书||损益计算表account of budiness||business report ]vkHU6d  
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借贷细帐||交验帐account rendered cYwC,\uF  
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明细帐account stated ODvpMt:+  
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与…银行开立一户头to open an account with Ww tQ>'R"  
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与…银行建立交易to keep account with d~Ry>   
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继续记帐to keep account N_k6UA9  
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与…有交易to have an account with "3oU (RA  
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作成会计帐||有往来帐项to make out an account with _";pk _  
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清算||清理债务to make up an account 4^ 6L])y  
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清洁帐目||与…停止交易to close ones account with LhRe?U\  
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结帐to close an account kD7(}N8YR  
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清理未付款to ask an account||to demand an account nnl9I4 -O  
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结清差额to balance the account with Z?'|9FM  
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清算to settle an account||to liquidate an account||to square an account wT yM9wz&  
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审查帐目||监查帐目to audit an account 3*2pacHpE  
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检查帐目to examine an account S]/+n>  
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转入A的帐户to charge the amount to As account hAyPaS#  
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以计帐方式付款to pay on account 7'uc;5:  
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代理某人||为某人on ones account||on account of one <5~>.DuE  
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为自己计算||独立帐目on ones own account .9Fm>e+!C  
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由某人收益并负风险on ones account and risk||for ones account and risk NL
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由某人负担for ones account||for account of one Kjw\SQ)2~  
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按某人指示||列入某人帐户by order and for account of one Z -(HDn  
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列入5月份帐目for May account 1[^d8!U  
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编入某中帐项下to pass to the account of||to place to the account of +)SX  
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寄出清算书to send in an account||to send in render an account YyIt-fPZ  
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支票薄cheque book G\%hT5^  
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支票陈票人cheque drawer <lR8MqjM_  
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持票人cheque holder T*m21<  

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不记名支票cheque to bearer||bearer cheque UlrY  

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记名支票||认人支票cheque to order Sf9+T
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到期支票antedated cheque ;q
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未到期支票postdated cheque &3<]F K  
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保付支票certified cheque bGZy0.  
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未获兑现支票，退票returned cheque 8Xr"4;}f+  
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横线支票crossed cheque 945psG@|  
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普通横线general crossing zC7;Zj*k  
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特别横线special crossing ~jgd92
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空白支票blank cheque tZJKB1#WbP  
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失效支票，过期支票stale cheque gCmGFQE-f  
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普通支票open cheque d97wiE/i<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7Ev~yY;N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #N*~Q  
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支票换现金||兑现to cash a cheque d6uL;eR  
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清理票款to clear a cheque 'i}Q R~pe  
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保证兑现to certify a cheque +?%huJYK,  
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填写支票数额to fill up a cheque HH^eEh4g  
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支票上划线to cross a cheque ?>2k>~xlQ  
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开发支票to make out a cheque +g(QF
  
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签发支票，开立支票to draw a cheque||to issue a cheque ZZ#S\*  
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透支支票to overdraw a cheque 23zB@aE_?1  
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背书支票to endorse a cheque Po% V%~  
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请付票款||清付票款to pay a cheque||to honour a cheque .^ so
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支票退票to dishonour a cheque (z\@T`6`  
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拒付支票to refuse a cheque LNtBYdB`pK  
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拒付支票to stop payment of a cheque l@%MS\{  
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提示要求付款to present for payment rUR{MF&]D  
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见票即付持票人payable to bearer ihdN{Mx<2  
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支付指定人payable to order 9 "7(Jq  
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已过期||无效out of date||stale B/6wp^#VX  
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请给出票人R/D||refer to drawer A\X?Aq-^'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7. `Fe g.  
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文字与数字不一致words and figures differ -{n2^vvF  
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支票 d e)7_pCF|  
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时间已过account closed I?r7dQEm  
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更改处应加盖印章alterations require initials bk^W]<:z`  
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时间已过effects not cleared )lh48Ag0t;  
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停止付款payment stopped A@M%}h  
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支票毁损cheque mutilated qM}Uk3N0  
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汇款||寄钱to remit||to send money " ,k(*  
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寄票供取款||支票支付to send a cheque for payment ::?,ZA  
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寄款人a remitter 6WI-ZEVp&  
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收款人a remittee 8d4:8}
  
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国外汇票foreign Bill }enS'Fpf`  
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国内汇票inland Bill (_2Iu%F  
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跟单汇票documentary bill Gz09#nFZk  
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空头汇票accommodation bill $RASpM  
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原始汇票original bill 5Yxs_t4  
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改写||换新票据renewed bill WSi`KNX  
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即期汇票sight bill||bill on demand \Ei(HmEU  
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…days after date||…days after date…日后付款 dGc<{sQzB  
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…months after date||…months after date…月后付款 - WEEnwZ  
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见票后…日付款…days after sight||…days sight b jq+x:>  
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见票后…月付款…months after sight||…months sight +t8{aaV  
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同组票据set of bills #Rw9Iy4  
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单张汇票sola of exchange||sole of exchange cUDo}Yu  
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远期汇票usance bill||bill at usance 'P`L?/_3  
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长期汇票long bill *z3wm-z1&  
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短期汇票short bill RIg `F#,3  
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逾期汇票overdue bill ,x]xtg?  
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宽限日期days of grace Jmcf9g  
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电汇telegraphic transfer （T.T） &X%vp?p  
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邮汇postal order||postal note （Am.）||post office order||money order (imaL,M-D  
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本票promissory note （P/N） O&vE 5%x  
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押汇负责书||押汇保证书letter of hypothecation ji] H|  
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副保||抵押品||付属担保物collateral security #l<un<  
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担保书trust receipt||letter of indemnity 'G>gN
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承兑||认付acceptance qwd7vYBc,  
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单张承兑general acceptance $?FA7=_  
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有条件承兑qualified acceptance %X
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附条件认付conditional acceptance K'tck
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部分认付partial acceptance   \fjr`t]