[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。   B+pJWl8u  
会计报表statement of account x#0B "{  
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往来帐目account current km[PbC  
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现在往来帐||存款额current accout I,Z'ed..  
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销货帐account sales <zdo%~ba  
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共同计算帐项joint account KDW=x4*p  
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未决帐项outstanding account yS2[V,vS7  
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贷方帐项credit account||creditor account Hc"FW5R  
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借方帐项debit account||debtor account S}T*g
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应付帐||应付未付帐account payable ?xgrr7  
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应收帐||应收未收帐account receivable TM1D|H  
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新交易||新帐new account w' gKE'c  
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未决帐||老帐old account ~=pAy>oV  
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现金帐cash account a!!>}e>Cj*  
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流水帐running account 1hT!~'  
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暂记帐||未定帐suspense account )&$Zt(  
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过期帐||延滞帐overdue account||pastdue account \EC=#E(  
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杂项帐户sundry account o9Z!Z^  
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详细帐单||明细表detail account mh4`,N  
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呆帐bad account Dn#GoDMJ[  
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会计项目title of account xTJ-v/t3<  
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会计薄||帐薄account-book eqL~h1^Co  
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营业报告书||损益计算表account of budiness||business report 8-wW?YTG  
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借贷细帐||交验帐account rendered X2MQa:yksP  
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明细帐account stated wlh V!a0>  
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与…银行开立一户头to open an account with sc2nLyn$  
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与…银行建立交易to keep account with +!I7(gL  
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继续记帐to keep account S[b)`Wi D  
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与…有交易to have an account with pLFJ"3IJB  
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作成会计帐||有往来帐项to make out an account with yW$ja|^E  
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清算||清理债务to make up an account K8`M~P.  
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清洁帐目||与…停止交易to close ones account with ]y'/7U+  
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结帐to close an account eB:OvOol*^  
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清理未付款to ask an account||to demand an account 3gW4\2|T  
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结清差额to balance the account with ,KlTitJl\+  
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清算to settle an account||to liquidate an account||to square an account }mjJglK!N  
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审查帐目||监查帐目to audit an account !af35WF  

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检查帐目to examine an account OCzWP,  
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转入A的帐户to charge the amount to As account  0gBD  
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以计帐方式付款to pay on account #&G^
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代理某人||为某人on ones account||on account of one C#X0Cn0ln  
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为自己计算||独立帐目on ones own account H&6
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由某人收益并负风险on ones account and risk||for ones account and risk %-+lud  
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由某人负担for ones account||for account of one ?lzg )88I  
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按某人指示||列入某人帐户by order and for account of one E9 QA<w  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of m
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寄出清算书to send in an account||to send in render an account =^4 vz=2  
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支票薄cheque book in-/  
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支票陈票人cheque drawer H$Fz{[[u  
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持票人cheque holder r4jW=?|  
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不记名支票cheque to bearer||bearer cheque VB*$lxX  
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记名支票||认人支票cheque to order :h?"0,  
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到期支票antedated cheque o`\l&jUNe  
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未到期支票postdated cheque rE[*iq,#  
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保付支票certified cheque e2;19bj&  
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未获兑现支票，退票returned cheque XCoN!~  
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横线支票crossed cheque ;^lVIS%&{  
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普通横线general crossing =:v\}/  
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特别横线special crossing <_8\}!  
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空白支票blank cheque x "]%q^x  
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失效支票，过期支票stale cheque :)t1>y>3  
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普通支票open cheque rOE[c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HviL4iO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;B o2$  
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支票换现金||兑现to cash a cheque *5hg}[n2  
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清理票款to clear a cheque #,Fk  
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保证兑现to certify a cheque LtJ$ZE^GB  
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填写支票数额to fill up a cheque }=?kf3k  

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支票上划线to cross a cheque gnlGL[r|  
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开发支票to make out a cheque <QQgOaS`2  
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签发支票，开立支票to draw a cheque||to issue a cheque xv]P-q0  
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透支支票to overdraw a cheque K8XXO"  
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背书支票to endorse a cheque Z=|:D,&  
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请付票款||清付票款to pay a cheque||to honour a cheque CtTG`)"|  
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支票退票to dishonour a cheque T|GRkxd,E3  
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拒付支票to refuse a cheque !sfO
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拒付支票to stop payment of a cheque <:-|>R".  
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提示要求付款to present for payment HTao)`.  
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见票即付持票人payable to bearer /(8Usu?g.  
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支付指定人payable to order \m1r(*Ar  
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已过期||无效out of date||stale K||9m+  
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请给出票人R/D||refer to drawer z\*ii<-@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UpL?6)  
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文字与数字不一致words and figures differ s+YQ :>F  
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支票 j!B+Q  
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时间已过account closed ogbLs)&+a  
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更改处应加盖印章alterations require initials lO3$V JI  
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时间已过effects not cleared UX}ZE.cV  
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停止付款payment stopped v]& )+0  
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支票毁损cheque mutilated 89*CoQ  
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汇款||寄钱to remit||to send money Gl}[1<~o  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter U??P  
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收款人a remittee wi^zXcVj  
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国外汇票foreign Bill 9g3e( z@  
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国内汇票inland Bill Kq#\P  
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跟单汇票documentary bill ;U=IbK*  
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空头汇票accommodation bill L;N)l2
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原始汇票original bill Y5?*=eM  
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改写||换新票据renewed bill .|W0B+Z8  
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即期汇票sight bill||bill on demand Pu/X_D-#Gi  
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…days after date||…days after date…日后付款 Ey<vvZ  
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…months after date||…months after date…月后付款 =v^LShD2^  
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见票后…日付款…days after sight||…days sight &/QdG= r+  
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见票后…月付款…months after sight||…months sight Sl,X*[HGd  
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同组票据set of bills 6{Y3-Pxg  
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单张汇票sola of exchange||sole of exchange 7|$cM7_r  
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远期汇票usance bill||bill at usance ;k1\-  
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长期汇票long bill }U <T>0  
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短期汇票short bill %#5\^4$z|N  
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逾期汇票overdue bill %DyukUJ  
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宽限日期days of grace KmF"
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电汇telegraphic transfer （T.T） O5rHN;\_  
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邮汇postal order||postal note （Am.）||post office order||money order g2?kC^=z=  
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本票promissory note （P/N） p2m@0ou  
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押汇负责书||押汇保证书letter of hypothecation %E<.\\^%  
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副保||抵押品||付属担保物collateral security @*Y"[\"$  
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担保书trust receipt||letter of indemnity J\06j%d,  
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承兑||认付acceptance U-~6<\Mf  
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单张承兑general acceptance #'5C*RO  
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有条件承兑qualified acceptance TT YM!+T  
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附条件认付conditional acceptance 95XQ?%  
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部分认付partial acceptance   TTDcVG_}