[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。   yM6pd U]i  
会计报表statement of account D=A&+6B@-  
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往来帐目account current VD;01"#'  
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现在往来帐||存款额current accout 9!ngy*\x  
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销货帐account sales f=+
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共同计算帐项joint account >F|>c
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未决帐项outstanding account MVpGWTH@F  
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贷方帐项credit account||creditor account GhAlx/K  
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借方帐项debit account||debtor account RXMISt3+{y  
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应付帐||应付未付帐account payable @(w@e\Bq  
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应收帐||应收未收帐account receivable b}$+H/V
 
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新交易||新帐new account [C 7^r3w  
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未决帐||老帐old account GRIti9GD  
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现金帐cash account >0y'Rgfe  
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流水帐running account "m$##X\  
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暂记帐||未定帐suspense account gnf8l?M  
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过期帐||延滞帐overdue account||pastdue account u(.e8~s8  
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杂项帐户sundry account *!t/"b
  
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详细帐单||明细表detail account epe)a  
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呆帐bad account yjX9oxhtL  
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会计项目title of account /& {A!.;  
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会计薄||帐薄account-book CAWN
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营业报告书||损益计算表account of budiness||business report `i*E~'  
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借贷细帐||交验帐account rendered n5NsmVW\x  
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明细帐account stated VA_PvL.9  
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与…银行开立一户头to open an account with *vxk@`K~  
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与…银行建立交易to keep account with #OD/$f_  
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继续记帐to keep account AJ`h9%B  
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与…有交易to have an account with ChPmX+.i_  
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作成会计帐||有往来帐项to make out an account with om z  
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清算||清理债务to make up an account zE9W8:7  
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清洁帐目||与…停止交易to close ones account with @9RM9zK.q  
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结帐to close an account Hd ={CFip  
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清理未付款to ask an account||to demand an account YZ8>OwQz2  
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结清差额to balance the account with  |TH\`U  
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清算to settle an account||to liquidate an account||to square an account vr6w^&[c^  
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审查帐目||监查帐目to audit an account `l[c_%Bm  
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检查帐目to examine an account nMUw_7Y6  
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转入A的帐户to charge the amount to As account ?NsW|w_  
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以计帐方式付款to pay on account xfe+n$~ c  
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代理某人||为某人on ones account||on account of one OA;XiR$xP  
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为自己计算||独立帐目on ones own account ?IT*:A]E  
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由某人收益并负风险on ones account and risk||for ones account and risk y766; X:J  
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由某人负担for ones account||for account of one JP[K;/  
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按某人指示||列入某人帐户by order and for account of one )zdQ1
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列入5月份帐目for May account Y&Z.2>b
 
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编入某中帐项下to pass to the account of||to place to the account of P{lB50  
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寄出清算书to send in an account||to send in render an account 6A+nS=  
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支票薄cheque book 5MJS ~(  
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支票陈票人cheque drawer wgGl[_)  
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持票人cheque holder t!7-DF|N  
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不记名支票cheque to bearer||bearer cheque 8$Y9ORs4  
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记名支票||认人支票cheque to order oE]QF.n#  
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到期支票antedated cheque mxdr,Idx  
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未到期支票postdated cheque BR;D@R``}  
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保付支票certified cheque D2~*&'4y  
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未获兑现支票，退票returned cheque >tW#/\x{  
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横线支票crossed cheque YT(AUS5n  
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普通横线general crossing c9h6C  
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特别横线special crossing SO0PF|{\r  
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空白支票blank cheque YNi.SXH  
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失效支票，过期支票stale cheque ~b8]H|<'Y  
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普通支票open cheque pYf-S?Y/V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '^UI,"T i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Au@S$ij  
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支票换现金||兑现to cash a cheque 3/eca  
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清理票款to clear a cheque nAlQ7'  
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保证兑现to certify a cheque (TT} 6j  
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填写支票数额to fill up a cheque sK?twg;D*|  
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支票上划线to cross a cheque g*+>H1}  
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开发支票to make out a cheque 'PW5ux@`<  
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签发支票，开立支票to draw a cheque||to issue a cheque ((%?`y  
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透支支票to overdraw a cheque ]\HvKCN}  
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背书支票to endorse a cheque jT;;/Fd3/  
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请付票款||清付票款to pay a cheque||to honour a cheque <b*DQ:N  
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支票退票to dishonour a cheque ]A_`0"m.U  
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拒付支票to refuse a cheque DzRFMYBR  
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拒付支票to stop payment of a cheque "Z+k=~(  
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提示要求付款to present for payment wVtwx0|1  
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见票即付持票人payable to bearer u9p$YJ  
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支付指定人payable to order f* wx<  
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已过期||无效out of date||stale ]hV*r@d  
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请给出票人R/D||refer to drawer Gav$HLx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (**oRwr%  
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文字与数字不一致words and figures differ  DVeE1Q  
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支票 3$ PV2"  
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时间已过account closed MpOc  
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更改处应加盖印章alterations require initials 8x
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时间已过effects not cleared [<TrS/,)>  
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停止付款payment stopped 4{Z)8;QX  
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支票毁损cheque mutilated [.}oyz;}N  
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汇款||寄钱to remit||to send money L4 l!96]a  
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寄票供取款||支票支付to send a cheque for payment +W+|%qM,\  
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寄款人a remitter CTA3*Gn  
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收款人a remittee Dum9l
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国外汇票foreign Bill 2b8L\$1q  
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国内汇票inland Bill j*m%*_ kO  
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跟单汇票documentary bill ku M$UYTTX  
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空头汇票accommodation bill E&:,oG2M  
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原始汇票original bill *}W_+qo"  
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改写||换新票据renewed bill [z9Z5sLO  
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即期汇票sight bill||bill on demand kylVH! @l  
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…days after date||…days after date…日后付款 0#^v{DC  
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…months after date||…months after date…月后付款 y"w ShAR  
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见票后…日付款…days after sight||…days sight uM6+?A9@l  
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见票后…月付款…months after sight||…months sight N ZSSg2TX#  
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同组票据set of bills <2qr}K{'A  
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单张汇票sola of exchange||sole of exchange AYx{U?0p  
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远期汇票usance bill||bill at usance q'82q Y  
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长期汇票long bill MFk5K  
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短期汇票short bill vRO _Q?  
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逾期汇票overdue bill '."ed%=MC  
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宽限日期days of grace y h9*z3  
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电汇telegraphic transfer （T.T） R*2E/8Ia  
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邮汇postal order||postal note （Am.）||post office order||money order G<v&4/\p`M  
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本票promissory note （P/N） ;;N9>M?b  
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押汇负责书||押汇保证书letter of hypothecation D!IY&H,wo  
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副保||抵押品||付属担保物collateral security X_\otVh(D  
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担保书trust receipt||letter of indemnity VS8Rx.?  
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承兑||认付acceptance UrEs4R1#  
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单张承兑general acceptance %/#NK1&M  
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有条件承兑qualified acceptance VQ9/Gxdeo  
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附条件认付conditional acceptance ;u46Z   
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部分认付partial acceptance   0[?Xxk}s0