[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。   Vz,WPm$I  
会计报表statement of account COT;KC6 n  
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往来帐目account current x=Ru@nK;  
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现在往来帐||存款额current accout g5"g,SFGr  
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销货帐account sales `K@   
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共同计算帐项joint account <ya3|ycnS  
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未决帐项outstanding account ecFI"g  
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贷方帐项credit account||creditor account 0>'1|8+`(z  
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借方帐项debit account||debtor account kY|_wDBSb\  

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应付帐||应付未付帐account payable xJ3#k;  
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应收帐||应收未收帐account receivable z><
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新交易||新帐new account uwIZzz  
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未决帐||老帐old account %xg"e O2x  
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现金帐cash account {
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流水帐running account 5!5P\o  
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暂记帐||未定帐suspense account a-YK*  
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过期帐||延滞帐overdue account||pastdue account Ek4a C3  
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杂项帐户sundry account *+J&ebSTN  
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详细帐单||明细表detail account Z|j8:Ohz  
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呆帐bad account Kj-`ru  
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会计项目title of account gz$=\=%>RL  
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会计薄||帐薄account-book 'Oq}BVR&  
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营业报告书||损益计算表account of budiness||business report }b0qr
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借贷细帐||交验帐account rendered ah}aL7dgO  
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明细帐account stated OCX?U50am  
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与…银行开立一户头to open an account with 2 OGg`1XX  
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与…银行建立交易to keep account with ,;{m
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继续记帐to keep account 3<Cd>o.  
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与…有交易to have an account with kKCkjA:o##  
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作成会计帐||有往来帐项to make out an account with ) I@gy  
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清算||清理债务to make up an account r Yc?y  
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清洁帐目||与…停止交易to close ones account with -V<i4X<|,+  
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结帐to close an account Ei}B9 &O  
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清理未付款to ask an account||to demand an account K\o!  
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结清差额to balance the account with Nnx"b 5I}n  
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清算to settle an account||to liquidate an account||to square an account (}bP`[@rX!  
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审查帐目||监查帐目to audit an account u9'4q<>&  
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检查帐目to examine an account eF:6k qg  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account YAd.i@^  
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代理某人||为某人on ones account||on account of one Ma wio5  
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为自己计算||独立帐目on ones own account [+>$'Du  
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由某人收益并负风险on ones account and risk||for ones account and risk N',]WZ}  
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由某人负担for ones account||for account of one Y{um1
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按某人指示||列入某人帐户by order and for account of one W<k) '|  
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列入5月份帐目for May account T?_$  
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编入某中帐项下to pass to the account of||to place to the account of 1%EIP-z  
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寄出清算书to send in an account||to send in render an account bWG}>{fj  
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支票薄cheque book FpCj$y~3  
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支票陈票人cheque drawer y! 7;Z~"  
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持票人cheque holder /Y%) Y  
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不记名支票cheque to bearer||bearer cheque rh/3N8[6  
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记名支票||认人支票cheque to order PBR+NHrZ  
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到期支票antedated cheque ,1RW}1n  
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未到期支票postdated cheque `Nc3I\tCM  
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保付支票certified cheque !fyE Hk  
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未获兑现支票，退票returned cheque 5H""_u
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横线支票crossed cheque rL&585  
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普通横线general crossing KvkiwO(  
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特别横线special crossing >x(^g~i  
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空白支票blank cheque (E\7Ui0Q  
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失效支票，过期支票stale cheque nke [}Hqf  
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普通支票open cheque {6a";Xj\e  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3X=9$xw_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vzn0;  
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支票换现金||兑现to cash a cheque w$[&ejFb  
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清理票款to clear a cheque \@&oK2f  
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保证兑现to certify a cheque o&0fvCpW  
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填写支票数额to fill up a cheque Oy EOb>  
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支票上划线to cross a cheque ~wYGTm=(n  
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开发支票to make out a cheque QiH>!Ssw  
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签发支票，开立支票to draw a cheque||to issue a cheque O|K-UTWH%  
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透支支票to overdraw a cheque Fi+8|/5  
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背书支票to endorse a cheque FEY_(70  
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请付票款||清付票款to pay a cheque||to honour a cheque 8c`EB-y  
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支票退票to dishonour a cheque jOUM+QO  
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拒付支票to refuse a cheque >sjvE4s  
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拒付支票to stop payment of a cheque )O],$\u  
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提示要求付款to present for payment Wr 3z%1  
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见票即付持票人payable to bearer 5BJn_<  
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支付指定人payable to order b_&:tE--]  
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已过期||无效out of date||stale tmd{Gx}c  
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请给出票人R/D||refer to drawer n-9a0_{k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bt*  
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文字与数字不一致words and figures differ X?YT>+g;  
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支票 QFK'r\3pU  
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时间已过account closed AC\y|X8-  
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更改处应加盖印章alterations require initials _FNW[V  
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时间已过effects not cleared ?E,-P!&R  
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停止付款payment stopped _%3p&1ld  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money aeVd.`lxM  
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寄票供取款||支票支付to send a cheque for payment WZn"I&Z  
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寄款人a remitter (/^?$~m"  
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收款人a remittee +U<.MVOo.  
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国外汇票foreign Bill d04gmc&*  
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国内汇票inland Bill G({5LjgW  
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跟单汇票documentary bill ^$mCF%e8H  
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空头汇票accommodation bill R5mb4  
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原始汇票original bill QpiDBJCL  
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改写||换新票据renewed bill *>!-t   
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即期汇票sight bill||bill on demand cmYzS6f,7  
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…days after date||…days after date…日后付款 xT( pB-R  
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…months after date||…months after date…月后付款 o.Bbb=*rZ  
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见票后…日付款…days after sight||…days sight 9 &Ry51  
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见票后…月付款…months after sight||…months sight i5_l
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同组票据set of bills n 4cos  
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单张汇票sola of exchange||sole of exchange |9BX  ~`{  
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远期汇票usance bill||bill at usance F7/%,vf  
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长期汇票long bill |N3#of(  
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短期汇票short bill >wFn|7\)s>  
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逾期汇票overdue bill Q4Qf/q;U  
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宽限日期days of grace s;[=B  
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电汇telegraphic transfer （T.T） et(AO)uv6  
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邮汇postal order||postal note （Am.）||post office order||money order >svx 8CT  
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本票promissory note （P/N） A 6E~GJa  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security Id>I.e4  
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担保书trust receipt||letter of indemnity ;<%th  
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承兑||认付acceptance S0LaQ<9.  
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单张承兑general acceptance }KNBqPo4B  
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有条件承兑qualified acceptance M7-2;MZ  
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附条件认付conditional acceptance .&8a ;Q?c  
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部分认付partial acceptance   kQn}lD