[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。   G(wK(P0j  
会计报表statement of account BkB_?^Nv8  
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往来帐目account current D%o(HS\E  

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现在往来帐||存款额current accout &j:prc [W  

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销货帐account sales :1qLRr  
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共同计算帐项joint account @>46.V{P}B  
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未决帐项outstanding account wX)'
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贷方帐项credit account||creditor account Vn5%%?]J  
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借方帐项debit account||debtor account V z  
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应付帐||应付未付帐account payable d4IQ;u  
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应收帐||应收未收帐account receivable NqF*h at  
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新交易||新帐new account PtuRXx  
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未决帐||老帐old account _"Y7}A\9  
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现金帐cash account RvA "ug.*  
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流水帐running account ^-?^iWQG  
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暂记帐||未定帐suspense account 'uz o[>p  
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过期帐||延滞帐overdue account||pastdue account ,~$sJ2 g7  
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杂项帐户sundry account mgjcA5z  
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详细帐单||明细表detail account \l0!si  
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呆帐bad account 8yI4=P"F,  
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会计项目title of account ,e
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会计薄||帐薄account-book LmsPS.It  
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营业报告书||损益计算表account of budiness||business report b't6ek kN  
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借贷细帐||交验帐account rendered ZrP 8 />  
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明细帐account stated JeVbFZ8  
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与…银行开立一户头to open an account with 4u2_xbT  
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与…银行建立交易to keep account with 92,@tNQQ}  
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继续记帐to keep account lzFg(Ds!f  
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与…有交易to have an account with i7\>uni  
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作成会计帐||有往来帐项to make out an account with z&
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清算||清理债务to make up an account q{yzu
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清洁帐目||与…停止交易to close ones account with 5(\[Gke  
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结帐to close an account t!ZFpMv]n  
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清理未付款to ask an account||to demand an account !<-+}X+o8$  
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结清差额to balance the account with r7)iNTQ1  
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清算to settle an account||to liquidate an account||to square an account .B$3y#TOb  
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审查帐目||监查帐目to audit an account G~4|]^`g  
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检查帐目to examine an account -
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转入A的帐户to charge the amount to As account Au?(_*/0  
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以计帐方式付款to pay on account jRdW=/q+(  
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代理某人||为某人on ones account||on account of one DZ
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为自己计算||独立帐目on ones own account O$peCv   
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由某人收益并负风险on ones account and risk||for ones account and risk V P4ToYc  
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由某人负担for ones account||for account of one j(=zc6m  
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按某人指示||列入某人帐户by order and for account of one cE]#23  
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列入5月份帐目for May account 1
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编入某中帐项下to pass to the account of||to place to the account of i0~L[v9l<  
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寄出清算书to send in an account||to send in render an account F1o"H/:n  
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支票薄cheque book }GTy{Y*&  
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支票陈票人cheque drawer QCWk[Gx  
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持票人cheque holder l+V5dZ8W  
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不记名支票cheque to bearer||bearer cheque L:F:ZOM6`  
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记名支票||认人支票cheque to order #0WO~wL  
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到期支票antedated cheque W}1h~rNy  
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未到期支票postdated cheque -Q8pWtt  
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保付支票certified cheque :r/rByd '  
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未获兑现支票，退票returned cheque f i!wrvO  
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横线支票crossed cheque q& Vt*  
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普通横线general crossing %]Nz54!  
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特别横线special crossing ^HL#)fK2I  
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空白支票blank cheque Z9aDE@A  
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失效支票，过期支票stale cheque I"JT3[*s  
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普通支票open cheque "ej>1{3Y:=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sX_^H%fd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \K?./*  
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支票换现金||兑现to cash a cheque v*BA\ &  
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清理票款to clear a cheque n`:l`n>N$  
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保证兑现to certify a cheque Vd1K {rH#  
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填写支票数额to fill up a cheque wFd*6%  
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支票上划线to cross a cheque G#*!)#M <
 
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开发支票to make out a cheque YI|Gpq  
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签发支票，开立支票to draw a cheque||to issue a cheque +|8Lt[^ux  
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透支支票to overdraw a cheque +8Px` v1L  
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背书支票to endorse a cheque 'q^Gg;c>+  
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请付票款||清付票款to pay a cheque||to honour a cheque <&Uk!1Jd  
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支票退票to dishonour a cheque KN`z68c4
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拒付支票to refuse a cheque F@lpjW  
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拒付支票to stop payment of a cheque @iceMD.  
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提示要求付款to present for payment 9C 05  
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见票即付持票人payable to bearer zLqp@\sT  
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支付指定人payable to order
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已过期||无效out of date||stale sN}@b8o@  
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请给出票人R/D||refer to drawer yy1r,dw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hNo>)$v!s  
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文字与数字不一致words and figures differ ncr-i!Jjk  
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支票 J-<B*ot+lX  
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时间已过account closed Le JlTWotC  
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更改处应加盖印章alterations require initials \X.=3lc&  
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时间已过effects not cleared SvP\JQ<c  
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停止付款payment stopped Z:J.FI@  
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支票毁损cheque mutilated Q9xx/tUW  
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汇款||寄钱to remit||to send money WriN]/yD  
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寄票供取款||支票支付to send a cheque for payment u\6]^T6  

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寄款人a remitter ?g;ZbD  
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收款人a remittee 5J+V:Xu{  
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国外汇票foreign Bill W_,;eyo  
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国内汇票inland Bill zYG,x*IH  
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跟单汇票documentary bill )Bn>/-  
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空头汇票accommodation bill sVZZ
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原始汇票original bill rFq@]t3q  
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改写||换新票据renewed bill 0/:=wn^pg  
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即期汇票sight bill||bill on demand  0Ox|^V  
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…days after date||…days after date…日后付款 1O9p YW5J  
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…months after date||…months after date…月后付款 !2Y!jz  
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见票后…日付款…days after sight||…days sight p/hvQyE  
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见票后…月付款…months after sight||…months sight wHtJ_Y  
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同组票据set of bills ;+i'0$;*w  
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单张汇票sola of exchange||sole of exchange Y$`eg|$  
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远期汇票usance bill||bill at usance #v4L oNm  
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长期汇票long bill ;8ET!&k*>E  
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短期汇票short bill (*6m^  
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逾期汇票overdue bill wjTNO0hj  
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宽限日期days of grace wG1y,u'  
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电汇telegraphic transfer （T.T） ;gDMl57PQ.  
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邮汇postal order||postal note （Am.）||post office order||money order ZFS7{ :  
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本票promissory note （P/N） -2F@~m|  
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押汇负责书||押汇保证书letter of hypothecation ^Q0&.hL@  
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副保||抵押品||付属担保物collateral security q|5Q?t:,r  
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担保书trust receipt||letter of indemnity !;%y$$gxh  
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承兑||认付acceptance #(C/Cx54  
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单张承兑general acceptance <FY&h#  
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有条件承兑qualified acceptance W>B^S  
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附条件认付conditional acceptance dpwD8Q< U  
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部分认付partial acceptance   38~PWKt