[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。   WrD20Q$9Q  
会计报表statement of account c9'#G>&h~^  
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往来帐目account current 5Y,e}+I>  
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现在往来帐||存款额current accout ~ R*6w($  
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销货帐account sales M!I:$DZt  
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共同计算帐项joint account 4 5Ql7~  
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未决帐项outstanding account Cu`ZgKLQ  
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贷方帐项credit account||creditor account kKjYMYT6  
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借方帐项debit account||debtor account QOP*vH >J  
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应付帐||应付未付帐account payable g`Rs;  
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应收帐||应收未收帐account receivable W&*{j;e9%I  
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新交易||新帐new account L?Lp``%bI7  
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未决帐||老帐old account Y]n^(V  
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现金帐cash account SOUA,4  
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流水帐running account  c\x?k<=  
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暂记帐||未定帐suspense account ]ny(l#Hu:  
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过期帐||延滞帐overdue account||pastdue account kPxEGuL'  

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杂项帐户sundry account 4s"HO/  
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详细帐单||明细表detail account c^=:]^  
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呆帐bad account D!-zQ`^   
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会计项目title of account =]^*-f}J9  
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会计薄||帐薄account-book 6[CX[=P30  
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营业报告书||损益计算表account of budiness||business report XRz.R/  
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借贷细帐||交验帐account rendered '1mygplW  
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明细帐account stated l9<+4rK2  
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与…银行开立一户头to open an account with Kc(_?`  
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与…银行建立交易to keep account with `P GWu1/  
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继续记帐to keep account CtE".UlCA  
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与…有交易to have an account with [Y:HVr,  
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作成会计帐||有往来帐项to make out an account with Ig6s'^
  
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清算||清理债务to make up an account }??q{B@v  
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清洁帐目||与…停止交易to close ones account with WpvH} l r}  
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结帐to close an account ?r@ZTuq#  
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清理未付款to ask an account||to demand an account 85X^T]zo  
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结清差额to balance the account with >U}~Hv]  
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清算to settle an account||to liquidate an account||to square an account o3`Z@-.G  
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审查帐目||监查帐目to audit an account YvU#)M_h  
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检查帐目to examine an account FKzqJwT  
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转入A的帐户to charge the amount to As account .3Ap+V8?  

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以计帐方式付款to pay on account jG/kT5S  
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代理某人||为某人on ones account||on account of one j^k{~]+_^]  
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为自己计算||独立帐目on ones own account >y=%o~  
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由某人收益并负风险on ones account and risk||for ones account and risk [C&c;YNp  
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由某人负担for ones account||for account of one Z86 [sQBg  
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按某人指示||列入某人帐户by order and for account of one /2z2a-!r  
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列入5月份帐目for May account ;S%wPXj&  
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编入某中帐项下to pass to the account of||to place to the account of zL{KK9Or  
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寄出清算书to send in an account||to send in render an account "47nc1T+n  
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支票薄cheque book .FC1:y<aO  
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支票陈票人cheque drawer Sz._XY^  
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持票人cheque holder yb]a p  
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不记名支票cheque to bearer||bearer cheque %>s y`c  
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记名支票||认人支票cheque to order F!Uk`[L  
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到期支票antedated cheque 4u;W1=+Vn  
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未到期支票postdated cheque a]Lr<i8#%  
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保付支票certified cheque 1ptPey  
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未获兑现支票，退票returned cheque .NPai4V'  
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横线支票crossed cheque i JQS@2=A  
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普通横线general crossing {% ;tN`{M  
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特别横线special crossing f-3lJ?6  
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空白支票blank cheque [rf.P'p%  
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失效支票，过期支票stale cheque T]0qd^\4w  
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普通支票open cheque )K%AbKn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L-q.Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Es)Kw3^a  
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支票换现金||兑现to cash a cheque c!j$-Ovm  
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清理票款to clear a cheque Z?dz@d%C  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque /u5MAl.<[  
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支票上划线to cross a cheque RYy_Ppn96f  
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开发支票to make out a cheque H
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签发支票，开立支票to draw a cheque||to issue a cheque x}{/) ?vC  
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透支支票to overdraw a cheque ~#C7G\R  
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背书支票to endorse a cheque **N{XxdN  
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请付票款||清付票款to pay a cheque||to honour a cheque VG_ PBG(  
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支票退票to dishonour a cheque {CdQ)|  
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拒付支票to refuse a cheque #rD 0`[pz  
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拒付支票to stop payment of a cheque Jz
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提示要求付款to present for payment 0n<>X&X
 
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见票即付持票人payable to bearer MVP|l_2!  
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支付指定人payable to order =p{55dR  
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已过期||无效out of date||stale B8.a#@R  
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请给出票人R/D||refer to drawer RGg=dN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ``mnk>/  
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文字与数字不一致words and figures differ #z6[8B  
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支票 F+@/"1c  
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时间已过account closed Lh@0|k  
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更改处应加盖印章alterations require initials ~F"<Nq  
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时间已过effects not cleared =y^`
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停止付款payment stopped d4~;!#<  
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支票毁损cheque mutilated Bo,>blspw  
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汇款||寄钱to remit||to send money ='vD4}"j  
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寄票供取款||支票支付to send a cheque for payment ty8>(N(~  
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寄款人a remitter v!`:{)2C  
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收款人a remittee jj&mRF0gCb  
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国外汇票foreign Bill v<@3&bot  
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国内汇票inland Bill EQWRfx?d  
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跟单汇票documentary bill K0WX($z~;  
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空头汇票accommodation bill h`
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原始汇票original bill -{}(U  
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改写||换新票据renewed bill We++DWp  
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即期汇票sight bill||bill on demand Kton$%Li  
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…days after date||…days after date…日后付款 {qGXv@ I6  
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…months after date||…months after date…月后付款 G1-r$7\  
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见票后…日付款…days after sight||…days sight 8[.&ca/[  
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见票后…月付款…months after sight||…months sight TMD\=8Na  
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同组票据set of bills OLtXk  
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单张汇票sola of exchange||sole of exchange E2 FnC}#W  
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远期汇票usance bill||bill at usance 7NT0]j(w-  
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长期汇票long bill CzY18-L@EX  
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短期汇票short bill FA>.1EI  
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逾期汇票overdue bill R:(i}g<3  
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宽限日期days of grace Pwj|]0Y@  
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电汇telegraphic transfer （T.T） `mW~{)x  
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邮汇postal order||postal note （Am.）||post office order||money order b%*`}B  
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本票promissory note （P/N） r7].48D  
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押汇负责书||押汇保证书letter of hypothecation j!NXNuy:  
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副保||抵押品||付属担保物collateral security b{,v?7^4  
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担保书trust receipt||letter of indemnity }:YL'$:5!  
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承兑||认付acceptance s3m\  
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单张承兑general acceptance }y+Qj6dP  
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有条件承兑qualified acceptance u=qaz7E  
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附条件认付conditional acceptance =H8FV09x}  
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部分认付partial acceptance   ?;htK_E\*