[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。   dBWi1vTF  
会计报表statement of account MNuBZnO  
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往来帐目account current )9pRT dT  
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现在往来帐||存款额current accout (h8RthQt  
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销货帐account sales >'eY/>n{  
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共同计算帐项joint account bZ5cKQ\6  
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未决帐项outstanding account {uCXF~v  
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贷方帐项credit account||creditor account F.Sc2n@7-  
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借方帐项debit account||debtor account .UGbo.e  
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应付帐||应付未付帐account payable E,}(jAq7  
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应收帐||应收未收帐account receivable
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新交易||新帐new account |?gO@?KD
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未决帐||老帐old account ;CtTdr  
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现金帐cash account v.!e1ke8D*  
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流水帐running account ~(x"Y\PEu  
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暂记帐||未定帐suspense account [r0`D^ *=  
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过期帐||延滞帐overdue account||pastdue account d "%6S*dL  
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杂项帐户sundry account 1~
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详细帐单||明细表detail account r!&}4lHYi  
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呆帐bad account _-: C
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会计项目title of account ?_j]w%Hz  
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会计薄||帐薄account-book h'"~t#r  
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营业报告书||损益计算表account of budiness||business report TlCGP)VSj  
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借贷细帐||交验帐account rendered =h\uC).t&  
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明细帐account stated w^^8*b<  
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与…银行开立一户头to open an account with `RyH~4\;  
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与…银行建立交易to keep account with qHu\3@px  
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继续记帐to keep account h$#|s/  
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与…有交易to have an account with GI%9T
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作成会计帐||有往来帐项to make out an account with +J3Y}A4W3X  
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清算||清理债务to make up an account "DSRyD0M  
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清洁帐目||与…停止交易to close ones account with #]J"j]L  
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结帐to close an account l%#z  
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清理未付款to ask an account||to demand an account slYC\"$  
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结清差额to balance the account with B<jVo%og  
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清算to settle an account||to liquidate an account||to square an account [s F/sa3  
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审查帐目||监查帐目to audit an account d_ji ..T  
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检查帐目to examine an account Na<);Pg  
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转入A的帐户to charge the amount to As account ddw^oU  
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以计帐方式付款to pay on account ;]_h")4"c  
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代理某人||为某人on ones account||on account of one t>eeOWk3  
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为自己计算||独立帐目on ones own account n7L|XkaQ  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one CM;B{*En  
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按某人指示||列入某人帐户by order and for account of one wS+j^ ;"  
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列入5月份帐目for May account b&*N
 
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编入某中帐项下to pass to the account of||to place to the account of ~;0W +  
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寄出清算书to send in an account||to send in render an account Z*YS7 ~  
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支票薄cheque book G|qsJ  
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支票陈票人cheque drawer K k|mV&3J  
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持票人cheque holder ;Hn>Ew  
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不记名支票cheque to bearer||bearer cheque Z
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记名支票||认人支票cheque to order bZu2.?{  
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到期支票antedated cheque 7$Lt5rn"}  
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未到期支票postdated cheque ]*<!|;q  
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保付支票certified cheque <%S[6*6U  
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未获兑现支票，退票returned cheque rmPJid[8B~  
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横线支票crossed cheque ~{q; -&  
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普通横线general crossing f9^MLb6)  
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特别横线special crossing a#m T@l\  
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空白支票blank cheque A#nSK#wS61  
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失效支票，过期支票stale cheque P>_ r6C  
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普通支票open cheque _A6e|(.ll  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WTwur
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,b74m  
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支票换现金||兑现to cash a cheque M~5Ja0N~  
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清理票款to clear a cheque Og2G0sWRf  
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保证兑现to certify a cheque 0t -=*7w%  
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填写支票数额to fill up a cheque no7Q%O9  
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支票上划线to cross a cheque @c;:D`\p1C  
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开发支票to make out a cheque ~) vz`bD1  
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签发支票，开立支票to draw a cheque||to issue a cheque hGj`IAW  
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透支支票to overdraw a cheque 8P*wt'Q$  
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背书支票to endorse a cheque y1kI^B  
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请付票款||清付票款to pay a cheque||to honour a cheque }/M`G]wT#  
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支票退票to dishonour a cheque WU{9lL=  
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拒付支票to refuse a cheque $B?IE#7S4  
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拒付支票to stop payment of a cheque :;N2hnHoG  

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提示要求付款to present for payment k5eTfaxl  
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见票即付持票人payable to bearer MsjC4(Xla.  
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支付指定人payable to order $fQ'q3  
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已过期||无效out of date||stale !b'!7p  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GW!%DT  
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文字与数字不一致words and figures differ Ls{]ohP  
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支票 d?>pcT)G_  
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时间已过account closed RbJbVFz8C  
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更改处应加盖印章alterations require initials );L +)UV  
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时间已过effects not cleared <O9.GHV1v  
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停止付款payment stopped J3AS"+]  
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支票毁损cheque mutilated bTc'E#  
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汇款||寄钱to remit||to send money G M>Ms!Y  
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寄票供取款||支票支付to send a cheque for payment Ar1X mHq  
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寄款人a remitter 'EsdYx5C  
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收款人a remittee S}XVr?l2O  
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国外汇票foreign Bill #; 9 n_)  
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国内汇票inland Bill h6C:`0o  
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跟单汇票documentary bill _0=$ 2Y^  
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空头汇票accommodation bill  *"K7<S[  
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原始汇票original bill sH{4.tw  
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改写||换新票据renewed bill gCc::[}\Y  
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即期汇票sight bill||bill on demand u&s>UkR  
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…days after date||…days after date…日后付款 2%zJI"Ic  
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…months after date||…months after date…月后付款 o 9]2  
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见票后…日付款…days after sight||…days sight biw2f~V  
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见票后…月付款…months after sight||…months sight %V3xO%  
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同组票据set of bills nt *nTtcE  
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单张汇票sola of exchange||sole of exchange JK@" &  
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远期汇票usance bill||bill at usance l9up?o pq  
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长期汇票long bill F;@A2WD  
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短期汇票short bill !c3li .  
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逾期汇票overdue bill d|c>Y(  
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宽限日期days of grace +W-,74A  
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电汇telegraphic transfer （T.T） iB=v >8l%  
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邮汇postal order||postal note （Am.）||post office order||money order a'pJg<  
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本票promissory note （P/N） 82bOiN15  
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押汇负责书||押汇保证书letter of hypothecation # *|0WaC  
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副保||抵押品||付属担保物collateral security (.DX</f/4  
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担保书trust receipt||letter of indemnity h5.>};"@'  
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承兑||认付acceptance w 
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单张承兑general acceptance \?9{H6<=  
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有条件承兑qualified acceptance )Z2l*fV  
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附条件认付conditional acceptance NzP5s&,C69  
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部分认付partial acceptance   laQM*FLg