[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。   gY*Cl1 Iz  
会计报表statement of account G.B^C)guu  
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往来帐目account current lh?mN3-*  
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现在往来帐||存款额current accout !4.;Ftgjn  
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销货帐account sales \Xxx5:qM  
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共同计算帐项joint account B#EF/\5  
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未决帐项outstanding account kQVl8KS  
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贷方帐项credit account||creditor account z^B!-FcIz>  
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借方帐项debit account||debtor account bIWcL$}4Q  
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应付帐||应付未付帐account payable \?qXscq  
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应收帐||应收未收帐account receivable ;'J L$=  
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新交易||新帐new account LGod"8~U  
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未决帐||老帐old account
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现金帐cash account
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流水帐running account hj4A&`2  
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暂记帐||未定帐suspense account z':
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过期帐||延滞帐overdue account||pastdue account gB~SCl54  
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杂项帐户sundry account AHZ6  
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详细帐单||明细表detail account H5
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呆帐bad account possM'vC  
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会计项目title of account EkTen:{G  
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会计薄||帐薄account-book T-5T`awf  
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营业报告书||损益计算表account of budiness||business report 0kCUz  
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借贷细帐||交验帐account rendered JL(*peeu3  
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明细帐account stated 7q67_u?@  
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与…银行开立一户头to open an account with +Oyt  
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与…银行建立交易to keep account with 5`z{A  
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继续记帐to keep account RcHyePuF)R  
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与…有交易to have an account with Hh qx)u  
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作成会计帐||有往来帐项to make out an account with )FHaJ*&d  
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清算||清理债务to make up an account zg5u  
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清洁帐目||与…停止交易to close ones account with JT:9"lmJz,  
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结帐to close an account ^#Wf  
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清理未付款to ask an account||to demand an account g
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结清差额to balance the account with Q% dpGI  
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清算to settle an account||to liquidate an account||to square an account O}KT>84M  
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审查帐目||监查帐目to audit an account kKjYMYT6  
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检查帐目to examine an account %`}Qkb/Lyh  
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转入A的帐户to charge the amount to As account ;=n7 Z  
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以计帐方式付款to pay on account sF|$oyDE  
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代理某人||为某人on ones account||on account of one vw(};)8  
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为自己计算||独立帐目on ones own account +(P;4ZOmB  
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由某人收益并负风险on ones account and risk||for ones account and risk Ti'O 2k  
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由某人负担for ones account||for account of one <<`."RY#0  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account nBD 7  
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编入某中帐项下to pass to the account of||to place to the account of dE^'URBiA  
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寄出清算书to send in an account||to send in render an account %_z]iz4  
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支票薄cheque book bWyXDsr+  
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支票陈票人cheque drawer vw!i)JO8M  
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持票人cheque holder p"X\]g^jA>  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order sF|lhLi  
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到期支票antedated cheque lE`ScYG  
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未到期支票postdated cheque 9sRP8Nj|  
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保付支票certified cheque mtF&Z\ag  
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未获兑现支票，退票returned cheque sC}/?^
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横线支票crossed cheque ilNm\fQ.  
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普通横线general crossing 0~-+5V  
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特别横线special crossing FTB"C[>  
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空白支票blank cheque rDSt ~l  
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失效支票，过期支票stale cheque %Cr-cR0  
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普通支票open cheque |l~ADEg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lmd0Q(I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bb<Vh2b>R  
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支票换现金||兑现to cash a cheque G9gvOEI/  
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清理票款to clear a cheque w(@`g/b  
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保证兑现to certify a cheque B O"+m  
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填写支票数额to fill up a cheque 44]ae~@a  
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支票上划线to cross a cheque I/(`<s p  
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开发支票to make out a cheque b_LzG_n!  
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签发支票，开立支票to draw a cheque||to issue a cheque gi`ZFq@  
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透支支票to overdraw a cheque 7j]@3D9[:p  
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背书支票to endorse a cheque }`eeItI+  
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请付票款||清付票款to pay a cheque||to honour a cheque &A`QPk8
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支票退票to dishonour a cheque ]l\J"*"aB  
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拒付支票to refuse a cheque #8(@a Y  
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拒付支票to stop payment of a cheque \t(/I=E8/  
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提示要求付款to present for payment :jhJpm1Xq  
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见票即付持票人payable to bearer ^o{O5&i]  
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支付指定人payable to order v<c8qg  
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已过期||无效out of date||stale J" z8olV  
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请给出票人R/D||refer to drawer 5bAy@n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FkRrW^?5G  
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文字与数字不一致words and figures differ gXF.e. uU  
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支票 2"1 3!s  
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时间已过account closed k6$.pCH6  
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更改处应加盖印章alterations require initials d^,u"Z9P  
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时间已过effects not cleared -[G+*3Y{7  
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停止付款payment stopped 9CxU:
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支票毁损cheque mutilated 2jaR_``=:  
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汇款||寄钱to remit||to send money )$Mgp*?  
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寄票供取款||支票支付to send a cheque for payment )]?sCNb  
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寄款人a remitter C#+ Gkzq  
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收款人a remittee 3
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国外汇票foreign Bill QT&2&#Z  
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国内汇票inland Bill 
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跟单汇票documentary bill UBLr|e>dQE  
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空头汇票accommodation bill JUHmIFjZ  
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原始汇票original bill [vrM,?X  
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改写||换新票据renewed bill yb\T<*  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 0%&ZR=y(
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…months after date||…months after date…月后付款 ]{^'{z$i  
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见票后…日付款…days after sight||…days sight :{BD/6  
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见票后…月付款…months after sight||…months sight 4}.PQ{  
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同组票据set of bills #0kVhx7%  
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单张汇票sola of exchange||sole of exchange Ec'Hlsgh&T  
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远期汇票usance bill||bill at usance .bYZkO:oy  
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长期汇票long bill `)y<X#[8  
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短期汇票short bill {=I:
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逾期汇票overdue bill PaD6||1F  
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宽限日期days of grace +P! ibHfP  
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电汇telegraphic transfer （T.T） z( \4{Y  
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邮汇postal order||postal note （Am.）||post office order||money order }]#&U
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本票promissory note （P/N） .
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押汇负责书||押汇保证书letter of hypothecation y'5`Uo?\",  
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副保||抵押品||付属担保物collateral security n 1U!od  
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担保书trust receipt||letter of indemnity q4#$ca[_ak  
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承兑||认付acceptance i/.#`  
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单张承兑general acceptance "T$LJ1E  
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有条件承兑qualified acceptance /3#h]5Y"T  
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附条件认付conditional acceptance c/7}5#Rs  
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部分认付partial acceptance   %+htA0aX