[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。   iNEE2BPp  
会计报表statement of account ]V.0%Ccw;.  
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往来帐目account current nI<Ab_EB  
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现在往来帐||存款额current accout @>Ul0&Mf?  
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销货帐account sales  50Y^##]&  
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共同计算帐项joint account I+FQ2\J*H  
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未决帐项outstanding account N83g=[  
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贷方帐项credit account||creditor account oK{H <79  
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借方帐项debit account||debtor account e=w.7DSE
 
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应付帐||应付未付帐account payable DTp|he  
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应收帐||应收未收帐account receivable Gw0MDV&[  
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新交易||新帐new account +Rb0:r>kU  
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未决帐||老帐old account Ceco^Mw  
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现金帐cash account U2)y fhI  
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流水帐running account ~f:jI1(}  
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暂记帐||未定帐suspense account |"XxM(Dm  
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过期帐||延滞帐overdue account||pastdue account c<n <!!
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杂项帐户sundry account FsyM{LT  
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详细帐单||明细表detail account j/Rm ~!q  
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呆帐bad account %.3 ]F2_Q  
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会计项目title of account (aa}0r5  
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会计薄||帐薄account-book t)hAD_sf  
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营业报告书||损益计算表account of budiness||business report wqyrs|P  
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借贷细帐||交验帐account rendered "2~%-;c  
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明细帐account stated s wIJmA  
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与…银行开立一户头to open an account with u:FFZ  
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与…银行建立交易to keep account with j~a"z4
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继续记帐to keep account u{_jweZ  
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与…有交易to have an account with 2UF ,W]  
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作成会计帐||有往来帐项to make out an account with v>&sb3I  
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清算||清理债务to make up an account Zoi\r  
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清洁帐目||与…停止交易to close ones account with ?tJy QT  
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结帐to close an account Vif0z*\e{  
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清理未付款to ask an account||to demand an account #
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结清差额to balance the account with yl=_ /'*  
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清算to settle an account||to liquidate an account||to square an account [= GVK  
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审查帐目||监查帐目to audit an account h5:>o  
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检查帐目to examine an account H)Zb_>iV  
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转入A的帐户to charge the amount to As account 1ud+~y$K  
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以计帐方式付款to pay on account UA{tmIC\  
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代理某人||为某人on ones account||on account of one &7{/ x~S{  
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为自己计算||独立帐目on ones own account #DN5S#Ic  
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由某人收益并负风险on ones account and risk||for ones account and risk ;}t
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由某人负担for ones account||for account of one u]B15 mT?  
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按某人指示||列入某人帐户by order and for account of one UogkQ& B  
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列入5月份帐目for May account "71,vUW  
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编入某中帐项下to pass to the account of||to place to the account of n9;z=   
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寄出清算书to send in an account||to send in render an account JH%^FF2  
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支票薄cheque book ,~R`@5+  
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支票陈票人cheque drawer uB(16|W>S  
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持票人cheque holder x
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不记名支票cheque to bearer||bearer cheque `]Uu`b  
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记名支票||认人支票cheque to order ArFs r  
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到期支票antedated cheque x>>#<hOz[  
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未到期支票postdated cheque *wgHa6?+7  
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保付支票certified cheque F{#m~4O  
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未获兑现支票，退票returned cheque E+Jh4$x{  
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横线支票crossed cheque +`EF0sux  
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普通横线general crossing GM.2bA(y  
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特别横线special crossing ?4X8l@fR  
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空白支票blank cheque "
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失效支票，过期支票stale cheque u N%RB$G  
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普通支票open cheque JvA6kw,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kzA%.bP|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <Tq&Va_w  
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支票换现金||兑现to cash a cheque #z|\AmZ\  
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清理票款to clear a cheque dg%Orvuz  
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保证兑现to certify a cheque =AFTB<7-^  
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填写支票数额to fill up a cheque RU>Hr5ebo  
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支票上划线to cross a cheque ^!]Hm&.a  
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开发支票to make out a cheque R
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签发支票，开立支票to draw a cheque||to issue a cheque 1'5I]D ec  
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透支支票to overdraw a cheque -e=p*7']  
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背书支票to endorse a cheque M\wIpRD,  
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请付票款||清付票款to pay a cheque||to honour a cheque Vp $]  
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支票退票to dishonour a cheque !F0MLvdX7^  
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拒付支票to refuse a cheque Ti/t\'6  
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拒付支票to stop payment of a cheque e{edI{g  

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提示要求付款to present for payment xq:.|{HUk  
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见票即付持票人payable to bearer sDnHd9v<?t  
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支付指定人payable to order C+-GE9=  
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已过期||无效out of date||stale o+W5xHe^1  
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请给出票人R/D||refer to drawer -ea>}S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P"0S94o:5J  
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文字与数字不一致words and figures differ BP2-LG&\  
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支票 uR{HCZ-  
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时间已过account closed "bAkS}(hB(  
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更改处应加盖印章alterations require initials #|fa/kb~  
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时间已过effects not cleared N2uxiXpQZ=  
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停止付款payment stopped y0>as
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支票毁损cheque mutilated )%x oN<  
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汇款||寄钱to remit||to send money 9tsI1]1[m  
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寄票供取款||支票支付to send a cheque for payment !Uz{dFJf;  
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寄款人a remitter D_ xPa  
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收款人a remittee / pzdX%7  
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国外汇票foreign Bill }r$&"wYM  
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国内汇票inland Bill fyPpzA0  
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跟单汇票documentary bill sm5\> L3V  
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空头汇票accommodation bill [G2@[CtY1  
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原始汇票original bill qp_lMz  
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改写||换新票据renewed bill *,<A[XP  
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即期汇票sight bill||bill on demand KBJw7rra  
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…days after date||…days after date…日后付款 OE
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…months after date||…months after date…月后付款 BrF/-F  
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见票后…日付款…days after sight||…days sight |/<,71Ae  
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见票后…月付款…months after sight||…months sight s}Phw2`1U  
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同组票据set of bills 0_'(w;!wq:  
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单张汇票sola of exchange||sole of exchange ro|mWP0  
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远期汇票usance bill||bill at usance {!!
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长期汇票long bill 3ARvSz@5  
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短期汇票short bill DUH\/<^g  
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逾期汇票overdue bill ycYT1Sg8  
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宽限日期days of grace 'Cv,:Q  
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电汇telegraphic transfer （T.T） =5:L#` .  
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邮汇postal order||postal note （Am.）||post office order||money order GJZGHUB=>  
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本票promissory note （P/N） 758`lfz=_  
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押汇负责书||押汇保证书letter of hypothecation /|7@rH([{  
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副保||抵押品||付属担保物collateral security ?:StFlie  
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担保书trust receipt||letter of indemnity Q`?+w+y7  
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承兑||认付acceptance &[u>^VO8  
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单张承兑general acceptance |gXtP-  
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有条件承兑qualified acceptance ~\vGwy  
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附条件认付conditional acceptance sb1Zm*m6  
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部分认付partial acceptance   rbC4/9G\