[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}yX_Z'P<  
会计报表statement of account g);^NAA  
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往来帐目account current ^jE8+h  
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现在往来帐||存款额current accout b~m2tC=A
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销货帐account sales w'Tq3-%V  
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共同计算帐项joint account p=Q0!!_r  
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未决帐项outstanding account &[Xu!LP  
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贷方帐项credit account||creditor account kOwMs<1J  
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借方帐项debit account||debtor account ||7x;2e  
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应付帐||应付未付帐account payable 4* n#yVb/  
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应收帐||应收未收帐account receivable Bq\F?zk<  
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新交易||新帐new account |077Sf|  
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未决帐||老帐old account +d}E&=p_  
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现金帐cash account !3n)|~r;K  
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流水帐running account ,_aM`%q?Fj  
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暂记帐||未定帐suspense account zLs|tJOVp  
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过期帐||延滞帐overdue account||pastdue account S1Z2_V  
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杂项帐户sundry account 'FlJpA}  
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详细帐单||明细表detail account Q?ahr~qo  
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呆帐bad account 'j^xbikr  
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会计项目title of account 0iULCK  
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会计薄||帐薄account-book 0&qr  
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营业报告书||损益计算表account of budiness||business report 5w%_$x  
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借贷细帐||交验帐account rendered 3iw{SEY  
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明细帐account stated CTWn2tpW  
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与…银行开立一户头to open an account with Gl1jxxd  
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与…银行建立交易to keep account with x~.:64  
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继续记帐to keep account R[49(>7H4  
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与…有交易to have an account with UzXE_S  
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作成会计帐||有往来帐项to make out an account with !61Pl/uQ  
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清算||清理债务to make up an account sp@E8G%xO  
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清洁帐目||与…停止交易to close ones account with B||;'  
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结帐to close an account 5,)Qw  
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清理未付款to ask an account||to demand an account iCHt1VV]  
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结清差额to balance the account with a_h]?5 :c  
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清算to settle an account||to liquidate an account||to square an account )5|I_PXB  
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审查帐目||监查帐目to audit an account "R8KQj  
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检查帐目to examine an account xQw7 :18wQ  
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转入A的帐户to charge the amount to As account c\% r3
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以计帐方式付款to pay on account \^#~@9  
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代理某人||为某人on ones account||on account of one iMfngIs |  
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为自己计算||独立帐目on ones own account Z'H5,)j0R  
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由某人收益并负风险on ones account and risk||for ones account and risk $ "Bh]
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由某人负担for ones account||for account of one G|\^{5  
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按某人指示||列入某人帐户by order and for account of one jq08=  
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列入5月份帐目for May account .
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编入某中帐项下to pass to the account of||to place to the account of 1 ,5E`J  
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寄出清算书to send in an account||to send in render an account @AYRiOodi  
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支票薄cheque book g:0#u;j^7  
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支票陈票人cheque drawer !z{-?o/  
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持票人cheque holder ,ZS6jZ  
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不记名支票cheque to bearer||bearer cheque [=%TnT+^9  
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记名支票||认人支票cheque to order Cye$H9 2  
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到期支票antedated cheque XhsTT2B  
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未到期支票postdated cheque L#)(H^[  
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保付支票certified cheque #yI.nzA*  
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未获兑现支票，退票returned cheque OGiV{ 9U  
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横线支票crossed cheque RllY-JBO  
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普通横线general crossing {G*A.$-d  
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特别横线special crossing ;IK[Y{W/  
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空白支票blank cheque rwIeqV{:  
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失效支票，过期支票stale cheque 8vk..!7n}  
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普通支票open cheque ZDL']*)'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P\CDd=yWc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges VE2tq k%  
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支票换现金||兑现to cash a cheque SvvUkQ#1w  
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清理票款to clear a cheque T2?HRx  
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保证兑现to certify a cheque *s}|Hy  
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填写支票数额to fill up a cheque 7:=5"ScV  
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支票上划线to cross a cheque .'[/|4H  
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开发支票to make out a cheque p<WFqLe(":  
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签发支票，开立支票to draw a cheque||to issue a cheque .V6-(d  
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透支支票to overdraw a cheque BdbJ< Is  
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背书支票to endorse a cheque E(<LvMiCa  
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请付票款||清付票款to pay a cheque||to honour a cheque 9Z\z96O-  
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支票退票to dishonour a cheque yeD_j/  
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拒付支票to refuse a cheque VmQh$&h  
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拒付支票to stop payment of a cheque h"QbA"  
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提示要求付款to present for payment <D/al9  
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见票即付持票人payable to bearer m>Ux`Gp+  
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支付指定人payable to order l%"`{   
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已过期||无效out of date||stale oo'w-\2]p  
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请给出票人R/D||refer to drawer 5 Rz/Ri\c=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6c\DJD  
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文字与数字不一致words and figures differ OCx5/ 88X  
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支票 .:0M+Jr"  
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时间已过account closed (L#%!bd  
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更改处应加盖印章alterations require initials 1)U}i ^  
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时间已过effects not cleared agY5Dg7  
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停止付款payment stopped ^g]xU1] *  
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支票毁损cheque mutilated #{> uC&
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汇款||寄钱to remit||to send money u{+!& 2}k  
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寄票供取款||支票支付to send a cheque for payment n!?r }n8  
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寄款人a remitter hNVMz`r  
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收款人a remittee WgZ@N  
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国外汇票foreign Bill !OQuEJR  
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国内汇票inland Bill =SL^>HS.fo  
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跟单汇票documentary bill hG~Uz
  
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空头汇票accommodation bill 85Dm8~  
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原始汇票original bill No~6s.H  
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改写||换新票据renewed bill 'Dq"e$JM<  
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即期汇票sight bill||bill on demand 3m~U(yho  
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…days after date||…days after date…日后付款 lkyJ;}_**  
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…months after date||…months after date…月后付款 y "<JE<X  
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见票后…日付款…days after sight||…days sight {6DpPw^"  
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见票后…月付款…months after sight||…months sight Zq9>VqGe  
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同组票据set of bills 2pw>B%1WP)  
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单张汇票sola of exchange||sole of exchange "_Zh5 g  
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远期汇票usance bill||bill at usance ))$ CEh"X  
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长期汇票long bill r';H xa '  
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短期汇票short bill L,tZh0  
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逾期汇票overdue bill g6HphRJ5s  
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宽限日期days of grace 7 cy+
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电汇telegraphic transfer （T.T） NU BpIx&  
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邮汇postal order||postal note （Am.）||post office order||money order MYKs??]Y1  
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本票promissory note （P/N） L.R"~3  
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押汇负责书||押汇保证书letter of hypothecation $K5ni{M;  
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副保||抵押品||付属担保物collateral security %g2/o^c*  
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担保书trust receipt||letter of indemnity 1jR=h7^=  
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承兑||认付acceptance .aVHd<M  
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单张承兑general acceptance 9;;]q?*  
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有条件承兑qualified acceptance 5i}CzA96  
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附条件认付conditional acceptance ]j%*"
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部分认付partial acceptance   2ID*U d*