[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。   }GnwY97  
会计报表statement of account VzR x%j/i  
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往来帐目account current h:Ndzp{  
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现在往来帐||存款额current accout 9;r? nZT
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销货帐account sales vU/ D7  
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共同计算帐项joint account /k"hH\Pp  
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未决帐项outstanding account ?9u
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贷方帐项credit account||creditor account Wc#:f8dr  
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借方帐项debit account||debtor account ZZ A.a  
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应付帐||应付未付帐account payable liNON  
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应收帐||应收未收帐account receivable 2%]hYr;  
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新交易||新帐new account {>.>7{7  
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未决帐||老帐old account iA
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现金帐cash account o#d$[oa  
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流水帐running account VA]ZR+m  
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暂记帐||未定帐suspense account C
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过期帐||延滞帐overdue account||pastdue account ^X;JT=r
 
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杂项帐户sundry account
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详细帐单||明细表detail account I;iR(Hf)?q  
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呆帐bad account s#Q_Gu  
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会计项目title of account Y=WR6!{  
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会计薄||帐薄account-book lvig>0:M  
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营业报告书||损益计算表account of budiness||business report i-Ljff  
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借贷细帐||交验帐account rendered k%a?SU< f  
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明细帐account stated ! %)L&W_  
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与…银行开立一户头to open an account with A9.;>8!u  
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与…银行建立交易to keep account with fzOMX z  
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继续记帐to keep account -<12~HKK::  
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与…有交易to have an account with k.h^ $f  
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作成会计帐||有往来帐项to make out an account with `,Q<YT ~  
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清算||清理债务to make up an account 9O2a | d  
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清洁帐目||与…停止交易to close ones account with SIJ# ?0,  
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结帐to close an account u>j5`OXo  
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清理未付款to ask an account||to demand an account W'm!f  
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结清差额to balance the account with P<TpG0~(  
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清算to settle an account||to liquidate an account||to square an account AD0ptHUBa  
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审查帐目||监查帐目to audit an account jcT{ugpq  
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检查帐目to examine an account 3W%f#d$`  
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转入A的帐户to charge the amount to As account } D&"z8mP  
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以计帐方式付款to pay on account Y#Sd2h,^X  
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代理某人||为某人on ones account||on account of one ~5XL@jI^  
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为自己计算||独立帐目on ones own account Xs.$2  
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由某人收益并负风险on ones account and risk||for ones account and risk (mOqv9pn  
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由某人负担for ones account||for account of one 62k9"xSH  
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按某人指示||列入某人帐户by order and for account of one ImT+8pa  
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列入5月份帐目for May account Y3sNr)qss  
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编入某中帐项下to pass to the account of||to place to the account of a3(7{,Ew  
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寄出清算书to send in an account||to send in render an account hhh: rmEZl  
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支票薄cheque book m`1
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支票陈票人cheque drawer L`VQ{|&3V  
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持票人cheque holder ^|:{,d#Y  
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不记名支票cheque to bearer||bearer cheque ,~=z_G`R  
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记名支票||认人支票cheque to order uq#h\p|  
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到期支票antedated cheque p;QX"2  
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未到期支票postdated cheque >TJKH^7n  
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保付支票certified cheque VlQwVe  
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未获兑现支票，退票returned cheque :QhEu%e  
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横线支票crossed cheque %`uRUex  
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普通横线general crossing '>lPq tdZ  
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特别横线special crossing m^u&g&^  
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空白支票blank cheque =K<I)2   
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失效支票，过期支票stale cheque Y`_X@Q  
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普通支票open cheque 3[O =2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YH+\rb_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oHFDg?Z`  
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支票换现金||兑现to cash a cheque +jZg%$Q!#  
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清理票款to clear a cheque NX #d}M^V  
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保证兑现to certify a cheque Zgf||,  
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填写支票数额to fill up a cheque +dpj?  
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支票上划线to cross a cheque JkDZl?x5  
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开发支票to make out a cheque )KQv4\0y<  
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签发支票，开立支票to draw a cheque||to issue a cheque ,$ret@.H  
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透支支票to overdraw a cheque $5(%M8qmQ  
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背书支票to endorse a cheque ;9\0x  
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请付票款||清付票款to pay a cheque||to honour a cheque vXZz=E AH  
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支票退票to dishonour a cheque pg`;)@  
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拒付支票to refuse a cheque Z6ex<[`I  
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拒付支票to stop payment of a cheque 3`q`W9  
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提示要求付款to present for payment z:7F5!Z  
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见票即付持票人payable to bearer jd'R2e  
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支付指定人payable to order ^:j:;\;  
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已过期||无效out of date||stale h2<$L  
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请给出票人R/D||refer to drawer Z:Am\7 I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t$|6}BX  
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文字与数字不一致words and figures differ N`MQHQ1  
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支票 2uEu,YC  
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时间已过account closed T]`" Xl8  
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更改处应加盖印章alterations require initials sJ=B:3jS0  
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时间已过effects not cleared HS9U.G>  
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停止付款payment stopped X.qKG0i  
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支票毁损cheque mutilated Vo()J4L  
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汇款||寄钱to remit||to send money @}:(t{>;e7  
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寄票供取款||支票支付to send a cheque for payment W#7c`nm  
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寄款人a remitter Re_.<_$  
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收款人a remittee ]h
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国外汇票foreign Bill vHmn)d1pl  
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国内汇票inland Bill +FI]0r  
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跟单汇票documentary bill [/FIY!nC?  
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空头汇票accommodation bill }/|1"D  
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原始汇票original bill kq+L63fZ  
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改写||换新票据renewed bill *=rl<?tX  
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即期汇票sight bill||bill on demand B4%W,F:@  
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…days after date||…days after date…日后付款 *`[LsG]ZF  
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…months after date||…months after date…月后付款 ?o2L  
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见票后…日付款…days after sight||…days sight }0: =)e  
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见票后…月付款…months after sight||…months sight q*>`HTPcU  
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同组票据set of bills Y%2<}3P  
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单张汇票sola of exchange||sole of exchange JVRK\A|R  
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远期汇票usance bill||bill at usance p\Jz<dkN1  
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长期汇票long bill ;L|%H/SH  
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短期汇票short bill 2%QY~Ku~  
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逾期汇票overdue bill m3,i{  
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宽限日期days of grace k/Z}nz   
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电汇telegraphic transfer （T.T） sa{X.}i%E  
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邮汇postal order||postal note （Am.）||post office order||money order sJ,:[  
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本票promissory note （P/N） b k 30d  
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押汇负责书||押汇保证书letter of hypothecation j"hfsA<_I  
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副保||抵押品||付属担保物collateral security qdWsP9}q  
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担保书trust receipt||letter of indemnity WbB0{s  
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承兑||认付acceptance {dTtYL$'"  
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单张承兑general acceptance rjHL06qE  
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有条件承兑qualified acceptance gq\ulLyOeZ  
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附条件认付conditional acceptance ~RgO9p(dY  
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部分认付partial acceptance   4Hc+F (