[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。   N6Vn/7I5%  
会计报表statement of account vz#rbBY*;  
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往来帐目account current NyeGa  
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现在往来帐||存款额current accout M$FQoRwH  
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销货帐account sales `Ft.Rwj2:m  
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共同计算帐项joint account <q~&g &&+  
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未决帐项outstanding account "qu%$L  
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贷方帐项credit account||creditor account QukLsl]U  
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借方帐项debit account||debtor account erdWGUfQOe  
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应付帐||应付未付帐account payable A%Pjg1(uX  
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应收帐||应收未收帐account receivable Co4QWyt:  
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新交易||新帐new account
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未决帐||老帐old account q=M!YWz  
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现金帐cash account P5yS`v$@  
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流水帐running account ex @e-<  
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暂记帐||未定帐suspense account _n,Ye&m  
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过期帐||延滞帐overdue account||pastdue account t4R=$ km  
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杂项帐户sundry account R3`!Xj#&M  
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详细帐单||明细表detail account ^31X-}tv  
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呆帐bad account v)
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会计项目title of account sPuNwVX>}I  
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会计薄||帐薄account-book N2[EdOJT_  
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营业报告书||损益计算表account of budiness||business report -$WU-7`  
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借贷细帐||交验帐account rendered FJDx80J  
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明细帐account stated V+j58Wuf  
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与…银行开立一户头to open an account with &~Qi+b0!  
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与…银行建立交易to keep account with e=S51q_0  
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继续记帐to keep account YTP6m9hA+  
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与…有交易to have an account with 3 .,O7 k7y  
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作成会计帐||有往来帐项to make out an account with &}%rZU  
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清算||清理债务to make up an account >Wvb!8N  
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清洁帐目||与…停止交易to close ones account with #'s}=i}y"C  
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结帐to close an account 5y3V duE  
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清理未付款to ask an account||to demand an account M;s r1C  
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结清差额to balance the account with b|_Pt  
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清算to settle an account||to liquidate an account||to square an account o\ss  
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审查帐目||监查帐目to audit an account rO#WG
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检查帐目to examine an account jpg$5jZ  
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转入A的帐户to charge the amount to As account jN.'%5Q?H  
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以计帐方式付款to pay on account 9WE_9$<V  
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代理某人||为某人on ones account||on account of one ~CTe5PX c  
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为自己计算||独立帐目on ones own account TCb 7-s  
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由某人收益并负风险on ones account and risk||for ones account and risk vR;?~^{*s  
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由某人负担for ones account||for account of one 5G$sP,n  
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按某人指示||列入某人帐户by order and for account of one (f
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列入5月份帐目for May account 12W`7  
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编入某中帐项下to pass to the account of||to place to the account of -eZ$wn![  
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寄出清算书to send in an account||to send in render an account !|\$|m<n  
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支票薄cheque book WAd5,RZ?  
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支票陈票人cheque drawer p,(gv])ie  
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持票人cheque holder U,;a+z4\  
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不记名支票cheque to bearer||bearer cheque Z%rMX}  
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记名支票||认人支票cheque to order MXVQ90  
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到期支票antedated cheque 6}(;~/L  
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未到期支票postdated cheque V:YN!  
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保付支票certified cheque %ZKP d8  
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未获兑现支票，退票returned cheque 6h?v/\  
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横线支票crossed cheque \H^A@f  
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普通横线general crossing 9"g!J|+  
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特别横线special crossing qV7F=1k]  
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空白支票blank cheque h1_9Xp~N  
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失效支票，过期支票stale cheque u)hr  
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普通支票open cheque ozCH1V{p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount > &VY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e,X{.N S  
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支票换现金||兑现to cash a cheque 5*#3v:l/9  
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清理票款to clear a cheque -qDM(zR  
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保证兑现to certify a cheque ^}{`bw{  
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填写支票数额to fill up a cheque v-MrurQ4  
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支票上划线to cross a cheque 713)D4y}  
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开发支票to make out a cheque RLE6=#4  
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签发支票，开立支票to draw a cheque||to issue a cheque ln&9WF\I  
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透支支票to overdraw a cheque |Ev VS  
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背书支票to endorse a cheque ^1jZwP;5eW  
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请付票款||清付票款to pay a cheque||to honour a cheque :WM[ [LOaC  
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支票退票to dishonour a cheque w.0
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拒付支票to refuse a cheque 0<4Swj3s7  
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拒付支票to stop payment of a cheque ge@KopZ&  
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提示要求付款to present for payment zSM;N^X8?  
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见票即付持票人payable to bearer o9 g0fC  
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支付指定人payable to order -)dS`hM  
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已过期||无效out of date||stale f6O5k8n  
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请给出票人R/D||refer to drawer }ki}J>j|f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1-6[KBQ8  
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文字与数字不一致words and figures differ QZ:xG:qyk;  
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支票 5J0Sc  
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时间已过account closed !/|^ )d^U  
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更改处应加盖印章alterations require initials -g`3;1EV^  
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时间已过effects not cleared zEu15!~  
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停止付款payment stopped !`VC4o  
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支票毁损cheque mutilated xU5+"t~  
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汇款||寄钱to remit||to send money pPX~pPIj2  
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寄票供取款||支票支付to send a cheque for payment 'z}Hg *  
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寄款人a remitter _P]!J~$5  
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收款人a remittee cx(W{O"Jb  
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国外汇票foreign Bill =b* Is,R/  
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国内汇票inland Bill -#nfO*H}  
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跟单汇票documentary bill 
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空头汇票accommodation bill 5"]t{-PD  
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原始汇票original bill j+_pF<$f:  
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改写||换新票据renewed bill jb~/>I^1  
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即期汇票sight bill||bill on demand ( _{\tgSm  
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…days after date||…days after date…日后付款 BK_x5mGu3  
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…months after date||…months after date…月后付款 'e3[m  
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见票后…日付款…days after sight||…days sight r# }`{C;+5  
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见票后…月付款…months after sight||…months sight }- Jw"|^W  
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同组票据set of bills l"\W]'T:r  
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单张汇票sola of exchange||sole of exchange y<G@7?  
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远期汇票usance bill||bill at usance 5"IbmD>D  
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长期汇票long bill T5eXcI0t  
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短期汇票short bill C} #:<Jx  
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逾期汇票overdue bill {YCquoF  
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宽限日期days of grace bF88F_  
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电汇telegraphic transfer （T.T） p;!'5 f  
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邮汇postal order||postal note （Am.）||post office order||money order 4c2*)x$@  
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本票promissory note （P/N） ;4E0%@R  
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押汇负责书||押汇保证书letter of hypothecation =N ,Mmz%  
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副保||抵押品||付属担保物collateral security ~y+QL{P4~  
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担保书trust receipt||letter of indemnity r>:7)p!|  
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承兑||认付acceptance lHwQ'/r  
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单张承兑general acceptance ^$aj,*Aj~  
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有条件承兑qualified acceptance Z 4u
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附条件认付conditional acceptance v;X'4/M  
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部分认付partial acceptance   -A>1L@N