[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。   ]@9W19=P!P  
会计报表statement of account Cl3vp_  
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往来帐目account current UhW{KIW  
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现在往来帐||存款额current accout )>h3IR  
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销货帐account sales (QIU3EN  
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共同计算帐项joint account U $#^
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未决帐项outstanding account Q#yHH]U)X  
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贷方帐项credit account||creditor account P\ P=1NM  
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借方帐项debit account||debtor account R5b,/>^'A  
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应付帐||应付未付帐account payable ^4WZ%J#g  
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应收帐||应收未收帐account receivable >1Iw!SO+  
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新交易||新帐new account =S54p(>  
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未决帐||老帐old account H '5zl^8 I  
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现金帐cash account T^8`ji  
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流水帐running account 0Q>  
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暂记帐||未定帐suspense account @pvQci  
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过期帐||延滞帐overdue account||pastdue account C]ho7qC  
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杂项帐户sundry account !x-9A  
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详细帐单||明细表detail account !+ hw8@A  
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呆帐bad account Z~ q="CA4  
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会计项目title of account LD|T1.  
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会计薄||帐薄account-book {R~L7uR@O  
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营业报告书||损益计算表account of budiness||business report Fvv/#V^R  
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借贷细帐||交验帐account rendered ewYk>  
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明细帐account stated 7BgA+Fz  
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与…银行开立一户头to open an account with =5p?4/4 J  
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与…银行建立交易to keep account with M)nf(jw#G  
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继续记帐to keep account w`Z@|A  
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与…有交易to have an account with \xtmd[7lb<  
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作成会计帐||有往来帐项to make out an account with p~u11rH  
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清算||清理债务to make up an account ;Q8rAsf9  
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清洁帐目||与…停止交易to close ones account with P^bcc
 
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结帐to close an account H !{Cr#=  
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清理未付款to ask an account||to demand an account a@WSIcX*W  
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结清差额to balance the account with M&O .7B1}  
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清算to settle an account||to liquidate an account||to square an account ;GxKPy  
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审查帐目||监查帐目to audit an account wrW768WR  
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检查帐目to examine an account p} }=li>  
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转入A的帐户to charge the amount to As account $n?@zd@53  
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以计帐方式付款to pay on account <ibEo98  
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代理某人||为某人on ones account||on account of one vHPp$lql  
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为自己计算||独立帐目on ones own account [,T
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由某人收益并负风险on ones account and risk||for ones account and risk U_HOfix  
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由某人负担for ones account||for account of one -%lA=pS{Fq  
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按某人指示||列入某人帐户by order and for account of one 0a??8?Q1G  
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列入5月份帐目for May account |Psi?'4  
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编入某中帐项下to pass to the account of||to place to the account of /L8Q[`;.  
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寄出清算书to send in an account||to send in render an account x4PA~ R  
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支票薄cheque book l.c*,9  
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支票陈票人cheque drawer #MbkU])  
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持票人cheque holder g?.ls{H  
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不记名支票cheque to bearer||bearer cheque :d v{'O  
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记名支票||认人支票cheque to order cRm+?/  
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到期支票antedated cheque 5\MCk"R!  
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未到期支票postdated cheque /UP&TyZ  
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保付支票certified cheque + niz(]  
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未获兑现支票，退票returned cheque {O ]^8#v^  
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横线支票crossed cheque ~:`5Y"Av:  
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普通横线general crossing or~2r 8  
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特别横线special crossing 87; E#2  
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空白支票blank cheque %b8ig1  
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失效支票，过期支票stale cheque nHAET  
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普通支票open cheque b 6kDkE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E}?n ^Zf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sfD@lW3  
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支票换现金||兑现to cash a cheque 1SAO6Wh  
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清理票款to clear a cheque 6d7E@}<  
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保证兑现to certify a cheque $6[%N Qp  
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填写支票数额to fill up a cheque 0r_3:#Nn  
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支票上划线to cross a cheque  LZ =E  
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开发支票to make out a cheque ?^3Y+)
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签发支票，开立支票to draw a cheque||to issue a cheque at|.Q* &a#  
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透支支票to overdraw a cheque +X%pUe  
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背书支票to endorse a cheque V3S"LJ  
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请付票款||清付票款to pay a cheque||to honour a cheque ul-O3]\'@  
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支票退票to dishonour a cheque Hg~8Td**  
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拒付支票to refuse a cheque Qef5eih  
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拒付支票to stop payment of a cheque `t7z LC^c  
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提示要求付款to present for payment \zJb}NbnT  
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见票即付持票人payable to bearer /[qLf:rGI  
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支付指定人payable to order 782 oXyD  
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已过期||无效out of date||stale I{$TMkh[  
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请给出票人R/D||refer to drawer D4T42L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E#E&z(G2  
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文字与数字不一致words and figures differ 'Yaq; mDY  
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支票 !ir%Pz^)  
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时间已过account closed ,*sKr)9)  
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更改处应加盖印章alterations require initials `[&%fTW+  
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时间已过effects not cleared N>iNz[a q  
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停止付款payment stopped @ %o'  
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支票毁损cheque mutilated R1Fcd@DWD  
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汇款||寄钱to remit||to send money W!|l_/L'   
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寄票供取款||支票支付to send a cheque for payment hbSKlb0d  
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寄款人a remitter Y}h&dAr  
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收款人a remittee w6ck wn,  
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国外汇票foreign Bill `69xR[f  
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国内汇票inland Bill KDr)'gl&  
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跟单汇票documentary bill wsj5;(f+  
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空头汇票accommodation bill =kw6<!R  
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原始汇票original bill GPAz#0p  
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改写||换新票据renewed bill .VkLF6  
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即期汇票sight bill||bill on demand CYNpbv  
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…days after date||…days after date…日后付款 zU# OjvNk  
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…months after date||…months after date…月后付款 30h1)nQ$h}  
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见票后…日付款…days after sight||…days sight 9|hPl-. .W  
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见票后…月付款…months after sight||…months sight fG /wU$B  
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同组票据set of bills ~wd~57i@  
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单张汇票sola of exchange||sole of exchange |Vc:o_n7  
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远期汇票usance bill||bill at usance ?[q.1O  
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长期汇票long bill fpvzx{2  
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短期汇票short bill (?zZvW8  
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逾期汇票overdue bill `!g XA.9Uv  
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宽限日期days of grace rDWqJ<8  
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电汇telegraphic transfer （T.T） }[I|oV5*+&  
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邮汇postal order||postal note （Am.）||post office order||money order CI6qDh6  
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本票promissory note （P/N） (1b%);L7  
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押汇负责书||押汇保证书letter of hypothecation &za ~=+  
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副保||抵押品||付属担保物collateral security sGD b<  
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担保书trust receipt||letter of indemnity A">A @`}  
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承兑||认付acceptance jVp
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单张承兑general acceptance \WVrn>%xu  
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有条件承兑qualified acceptance G&Sp }  
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附条件认付conditional acceptance O5Xu(q5+  
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部分认付partial acceptance   \}e1\MiZ