[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。   >` QX xTn  
会计报表statement of account ?w/ nZQWi  
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往来帐目account current 2TEeP7  
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现在往来帐||存款额current accout 9Fx z!-9m  
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销货帐account sales ;}~Bv
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共同计算帐项joint account V C'-h~  
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未决帐项outstanding account <S@mQJS!y  
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贷方帐项credit account||creditor account G>S1Ld'MV  
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借方帐项debit account||debtor account 7TPLVa=hO  
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应付帐||应付未付帐account payable _AHB| P I  
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应收帐||应收未收帐account receivable I u~aTgHX%  
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新交易||新帐new account ?Gv!d  
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未决帐||老帐old account
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现金帐cash account zV(tvt  
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流水帐running account m>-^K  
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暂记帐||未定帐suspense account :f !=_^}  
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过期帐||延滞帐overdue account||pastdue account OG?j6qhpl  
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杂项帐户sundry account C|~JPcl  
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详细帐单||明细表detail account >&Ui*  
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呆帐bad account vD)A)  
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会计项目title of account J,0WQQnb  
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会计薄||帐薄account-book ug6f   
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营业报告书||损益计算表account of budiness||business report lgjo
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借贷细帐||交验帐account rendered Puth8$  
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明细帐account stated Xx y Bg!R  
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与…银行开立一户头to open an account with ]dGr1ncu  
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与…银行建立交易to keep account with eA*Jfb  
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继续记帐to keep account s7UhC.>'@  
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与…有交易to have an account with yjOu]K:X  
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作成会计帐||有往来帐项to make out an account with FUzMc1zy|  
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清算||清理债务to make up an account P
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清洁帐目||与…停止交易to close ones account with [ n0##/  
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结帐to close an account kY'<u  
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清理未付款to ask an account||to demand an account j*eUF-J1  
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结清差额to balance the account with ~|r'2V*  
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清算to settle an account||to liquidate an account||to square an account PkPDVv  
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审查帐目||监查帐目to audit an account X6LhM
 
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检查帐目to examine an account d}{LM! s  
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转入A的帐户to charge the amount to As account :mXGIRi  
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以计帐方式付款to pay on account &=F-moDD  
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代理某人||为某人on ones account||on account of one 8sN#e(@  
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为自己计算||独立帐目on ones own account ..t, LU@|  
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由某人收益并负风险on ones account and risk||for ones account and risk YCa@R!M*O  
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由某人负担for ones account||for account of one o!aLZ3#X  
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按某人指示||列入某人帐户by order and for account of one z%(Fo2)^  
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列入5月份帐目for May account $4Z+F#mx  
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编入某中帐项下to pass to the account of||to place to the account of !ZFr7Xz  
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寄出清算书to send in an account||to send in render an account !Eq#[Gs  
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支票薄cheque book Zp?4uQ)[W  
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支票陈票人cheque drawer D^Te%qnW  
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持票人cheque holder kw*)/$5]  
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不记名支票cheque to bearer||bearer cheque Kx~$Bor_!  
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记名支票||认人支票cheque to order Y9
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到期支票antedated cheque ?v:Z U~i  
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未到期支票postdated cheque .20V 3  
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保付支票certified cheque OOnX`  
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未获兑现支票，退票returned cheque ef=K_, _  
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横线支票crossed cheque jfD1  
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普通横线general crossing T>A{qu  
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特别横线special crossing c pk^!@c  
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空白支票blank cheque er2cQS7R  
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失效支票，过期支票stale cheque Ql%qQ
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普通支票open cheque vi!YN|}\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h5"Ov,K3[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]ikomCg   
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支票换现金||兑现to cash a cheque g5Z#xszj+  
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清理票款to clear a cheque a| 4~NL  
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保证兑现to certify a cheque 5D Y
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填写支票数额to fill up a cheque )IL #>2n?  
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支票上划线to cross a cheque Q`%R
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开发支票to make out a cheque D${={x  
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签发支票，开立支票to draw a cheque||to issue a cheque bzN-*3YE=  
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透支支票to overdraw a cheque :1ecx$  
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背书支票to endorse a cheque MPgS!V1  
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请付票款||清付票款to pay a cheque||to honour a cheque #]?bLm<!  
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支票退票to dishonour a cheque a]Eg!Q  
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拒付支票to refuse a cheque / $  :j  
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拒付支票to stop payment of a cheque GQQ.OvEc  
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提示要求付款to present for payment fKC3-z
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见票即付持票人payable to bearer kE8>dmH23  
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支付指定人payable to order v2r&('pV  
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已过期||无效out of date||stale ]M/9#mD9~  
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请给出票人R/D||refer to drawer -K,-h[o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SG}V[Glk  
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文字与数字不一致words and figures differ 8l}1c=A}Vi  
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支票 $aHAv/&(5  
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时间已过account closed g(VNy@  
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更改处应加盖印章alterations require initials #&v/icz$  
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时间已过effects not cleared %r&-gWTQ,  
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停止付款payment stopped vvUSeG\n#j  
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支票毁损cheque mutilated m<L;  
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汇款||寄钱to remit||to send money iU6Gp-<M,  
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寄票供取款||支票支付to send a cheque for payment ?+T^O?r|O  
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寄款人a remitter =^H4Yck/5  
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收款人a remittee qfcYE=  
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国外汇票foreign Bill g$. \
  
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国内汇票inland Bill <b/~.$a'  
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跟单汇票documentary bill mSk5u7  
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空头汇票accommodation bill S*AERm  
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原始汇票original bill W2uOR{ '?  
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改写||换新票据renewed bill +l=r#JF  
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即期汇票sight bill||bill on demand ioPUUUb)  
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…days after date||…days after date…日后付款 2Pc%fuC  
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…months after date||…months after date…月后付款 %kgkXc~6|x  
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见票后…日付款…days after sight||…days sight wj[$9UJb  
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见票后…月付款…months after sight||…months sight tDAhyy73  
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同组票据set of bills h,"4SSL  
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单张汇票sola of exchange||sole of exchange |^@dFOz  
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远期汇票usance bill||bill at usance Y
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长期汇票long bill n[(Qr9  
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短期汇票short bill a@R]X5[O  
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逾期汇票overdue bill ;V<fB/S.=+  
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宽限日期days of grace a.z;t8  
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电汇telegraphic transfer （T.T） XQS9,Hl  
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邮汇postal order||postal note （Am.）||post office order||money order \G-KplKS  
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本票promissory note （P/N） `hb%+-lj+  
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押汇负责书||押汇保证书letter of hypothecation []D@Q+1  
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副保||抵押品||付属担保物collateral security @9"J|}  
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担保书trust receipt||letter of indemnity QqU!Najf  
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承兑||认付acceptance %Z1N;g0  
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单张承兑general acceptance !@v7Zu43,  
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有条件承兑qualified acceptance GP#aya  
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附条件认付conditional acceptance #Q /Arq  
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部分认付partial acceptance   }1upi=+aE