[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。   e'<pw^I\  
会计报表statement of account zGz^T  
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往来帐目account current y^; =+Z  
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现在往来帐||存款额current accout `!MyOI`qS  
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销货帐account sales _E5%Px5>L  
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共同计算帐项joint account Y""-U3;T~  
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未决帐项outstanding account u>;#.N/  
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贷方帐项credit account||creditor account W5-p0,?[6  
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借方帐项debit account||debtor account *(ex:1sW  
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应付帐||应付未付帐account payable b?-%Uzp<  
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应收帐||应收未收帐account receivable uR"srn;^  
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新交易||新帐new account b:7;zOtF  
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未决帐||老帐old account zMX7 #,  
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现金帐cash account `"[VkQFB/  
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流水帐running account xkl'Y*  
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暂记帐||未定帐suspense account  D@qq=M  
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过期帐||延滞帐overdue account||pastdue account ;^:~xJFx|  
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杂项帐户sundry account -]5dD VSO  
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详细帐单||明细表detail account {i^ ?XdM  
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呆帐bad account -9-%_=6  
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会计项目title of account ]V]~I.  
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会计薄||帐薄account-book WKBPqfC  
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营业报告书||损益计算表account of budiness||business report (W3R3>;  
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借贷细帐||交验帐account rendered nP'ab_
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明细帐account stated a>sUq["  
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与…银行开立一户头to open an account with HJBUN1n  
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与…银行建立交易to keep account with 0g]ABzTn  
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继续记帐to keep account <6p{eGAQV  
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与…有交易to have an account with a+\Gz  
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作成会计帐||有往来帐项to make out an account with _PNU*E%s<  
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清算||清理债务to make up an account Fhxg^  
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清洁帐目||与…停止交易to close ones account with jGI!}4_  
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结帐to close an account c~RElL  
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清理未付款to ask an account||to demand an account .fo.mC@a  
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结清差额to balance the account with webT
 
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清算to settle an account||to liquidate an account||to square an account ynP^|Ou  
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审查帐目||监查帐目to audit an account D\*raQ`n  
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检查帐目to examine an account 5r zB"L  
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转入A的帐户to charge the amount to As account d8]6<\g  
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以计帐方式付款to pay on account []LNNO],X  
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代理某人||为某人on ones account||on account of one .P,\69g~A  
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为自己计算||独立帐目on ones own account :kFWUs=  
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由某人收益并负风险on ones account and risk||for ones account and risk _
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由某人负担for ones account||for account of one :_Ng`b/  
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按某人指示||列入某人帐户by order and for account of one /3+7a\|mKr  
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列入5月份帐目for May account CiPD+I  
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编入某中帐项下to pass to the account of||to place to the account of WgxlQXi-B  
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寄出清算书to send in an account||to send in render an account sKHUf1   
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支票薄cheque book :5CwRg  
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支票陈票人cheque drawer
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持票人cheque holder zo ]7#  
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不记名支票cheque to bearer||bearer cheque # <&=ZLN  
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记名支票||认人支票cheque to order b/S4b  
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到期支票antedated cheque 6= 9  
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未到期支票postdated cheque Wxp^*._q3I  
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保付支票certified cheque Grw_SVa^  
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未获兑现支票，退票returned cheque $1UN?(r  
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横线支票crossed cheque du47la 3  
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普通横线general crossing kW/ksz0)  
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特别横线special crossing 1bvL  
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空白支票blank cheque b\;QR?16R  
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失效支票，过期支票stale cheque 4V[+
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普通支票open cheque 1M<'^(t3d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oR3$A :!P=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XSZW9/I-(|  
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支票换现金||兑现to cash a cheque 1_<'S34  
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清理票款to clear a cheque NEK;'"~  
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保证兑现to certify a cheque @n})oAC,  
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填写支票数额to fill up a cheque Y}F+4  
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支票上划线to cross a cheque 9#pl BtQ**  
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开发支票to make out a cheque LoNz 1KJL  
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签发支票，开立支票to draw a cheque||to issue a cheque 9I.="b=J)  
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透支支票to overdraw a cheque Rrk3 EL  
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背书支票to endorse a cheque 6kYn5:BhIi  
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请付票款||清付票款to pay a cheque||to honour a cheque Ue~M.LZb  
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支票退票to dishonour a cheque $FCLo8/=  
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拒付支票to refuse a cheque / 1E6U6  
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拒付支票to stop payment of a cheque |P~TZ  
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提示要求付款to present for payment M0n@?S  
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见票即付持票人payable to bearer 9?@M Zh  
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支付指定人payable to order  :\gdQG  
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已过期||无效out of date||stale 0zdH6&  
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请给出票人R/D||refer to drawer H8rDG/>^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U(.Ln@sq  
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文字与数字不一致words and figures differ y kwS-e  
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支票 >>FE?@  
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时间已过account closed DMsx HAE1  
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更改处应加盖印章alterations require initials ~bg?V0  
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时间已过effects not cleared rAM{<  
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停止付款payment stopped dzKI?i)x  
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支票毁损cheque mutilated pmv;M`_|R  
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汇款||寄钱to remit||to send money B_aLqB]U  
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寄票供取款||支票支付to send a cheque for payment Q~MV0<{  
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寄款人a remitter :&S6AP  
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收款人a remittee XJ^dX]4  
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国外汇票foreign Bill ]DHB'NOh,  
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国内汇票inland Bill Oe:+%p  
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跟单汇票documentary bill P-[6'mw`  
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空头汇票accommodation bill pN|BtrN{  
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原始汇票original bill l6]:Zcd0  
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改写||换新票据renewed bill E}LYO:  
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即期汇票sight bill||bill on demand olda't  
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…days after date||…days after date…日后付款 !:"$1kh1("  
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…months after date||…months after date…月后付款 *f<+yF{=A  
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见票后…日付款…days after sight||…days sight XLQt>y )  
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见票后…月付款…months after sight||…months sight R2K{vs  
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同组票据set of bills rx[l7F q  
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单张汇票sola of exchange||sole of exchange #7(?B{i  

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远期汇票usance bill||bill at usance *n]f)Jc  
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长期汇票long bill Ov<EOK+^  
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短期汇票short bill ECW=865jL  
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逾期汇票overdue bill r~2 >_LK  
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宽限日期days of grace )/87<Y;o  
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电汇telegraphic transfer （T.T） (D5sJ$&E@\  
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邮汇postal order||postal note （Am.）||post office order||money order uE'O}Y95  
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本票promissory note （P/N） f$y`tT %o  
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押汇负责书||押汇保证书letter of hypothecation 'r0kX||  
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副保||抵押品||付属担保物collateral security d}:eL C  
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担保书trust receipt||letter of indemnity 1SK|4Am  
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承兑||认付acceptance E:$EK_?:t  
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单张承兑general acceptance Vu=e|A#  

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有条件承兑qualified acceptance }mdk+IEt  
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附条件认付conditional acceptance '#eY4d<i]n  
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部分认付partial acceptance   3 BQZ[%0@