[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。   K-\wx5#l/  
会计报表statement of account )\:IRr"  
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往来帐目account current c%hXj#;  
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现在往来帐||存款额current accout ,D 
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销货帐account sales ~' 955fK>  
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共同计算帐项joint account sCY
  
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未决帐项outstanding account wE=I3E%  
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贷方帐项credit account||creditor account \6/Gy!0h-  
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借方帐项debit account||debtor account _6c/,a8;*J  
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应付帐||应付未付帐account payable 1,OkuyXy!>  
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应收帐||应收未收帐account receivable 11#b%dT  
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新交易||新帐new account Xgn
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未决帐||老帐old account zGz}.-F  
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现金帐cash account nu1XT 1q1  
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流水帐running account )i:*r8*~  
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暂记帐||未定帐suspense account pT~3< ,  
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过期帐||延滞帐overdue account||pastdue account 3ww\Z8UeK  
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杂项帐户sundry account ^;s/4   
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详细帐单||明细表detail account 1##@'L|u  
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呆帐bad account f2o6GC_  
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会计项目title of account >iK L C  
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会计薄||帐薄account-book y1}2h
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营业报告书||损益计算表account of budiness||business report $`\qY ^.(  
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借贷细帐||交验帐account rendered "O$WfpKX  
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明细帐account stated adri 02C/  
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与…银行开立一户头to open an account with SQU@JKi;g  
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与…银行建立交易to keep account with gG.+3=  
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继续记帐to keep account jZmL7 V  
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与…有交易to have an account with $K\e Pfk  
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作成会计帐||有往来帐项to make out an account with wKfq'W{  
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清算||清理债务to make up an account T.;U~<  
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清洁帐目||与…停止交易to close ones account with yD!GgnW  
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结帐to close an account L:@COy  
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清理未付款to ask an account||to demand an account M1 o@v0  
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结清差额to balance the account with wNFx1u^/)  
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清算to settle an account||to liquidate an account||to square an account G'wW-|  
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审查帐目||监查帐目to audit an account XS&;8 PO  
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检查帐目to examine an account &h6 `hP_  
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转入A的帐户to charge the amount to As account U =g&c `  
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以计帐方式付款to pay on account T|(w-)mv  
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为自己计算||独立帐目on ones own account RR/?"d?&  
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由某人收益并负风险on ones account and risk||for ones account and risk wYv++< z  
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由某人负担for ones account||for account of one E(*CEW.V*  
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按某人指示||列入某人帐户by order and for account of one @lh]?|*[  
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列入5月份帐目for May account {G|= pM\'  
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编入某中帐项下to pass to the account of||to place to the account of 69odE+-X.  
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寄出清算书to send in an account||to send in render an account S\k(0Sv9D  
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支票薄cheque book ,C'mE''x  
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支票陈票人cheque drawer s|:
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持票人cheque holder 6D*x5L-1o  
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不记名支票cheque to bearer||bearer cheque xu'b@G}12  
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记名支票||认人支票cheque to order EPEn"{;U  
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到期支票antedated cheque S^5Qhv  

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未到期支票postdated cheque lBG" COu  
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保付支票certified cheque {>X2\.Rl  
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未获兑现支票，退票returned cheque ?r.U5}PBI  
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横线支票crossed cheque mP./e8  
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普通横线general crossing mqQC`Aqx:  
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特别横线special crossing :LTjV"f  
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空白支票blank cheque kSjvY&n%  
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失效支票，过期支票stale cheque /}3I:aJwb  
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普通支票open cheque U%aDkC+M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #UqE%g`J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n6#z{,W<3  
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支票换现金||兑现to cash a cheque X->` ~-aj  
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清理票款to clear a cheque md/NMC \  
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保证兑现to certify a cheque ME'LZ"VT  
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填写支票数额to fill up a cheque UZ7ukn-  
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支票上划线to cross a cheque @eN,m {b  
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开发支票to make out a cheque !w:pb7+G  
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签发支票，开立支票to draw a cheque||to issue a cheque x3 01uf[  
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透支支票to overdraw a cheque $!\Z_:  
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背书支票to endorse a cheque \}; 4rm}V  
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请付票款||清付票款to pay a cheque||to honour a cheque 6Q}>=R^h  
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支票退票to dishonour a cheque ,gIeQ!+vy  
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拒付支票to refuse a cheque )T'~F  
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拒付支票to stop payment of a cheque 6\6g-1B`  
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提示要求付款to present for payment "QM2YJ55m`  
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见票即付持票人payable to bearer gg$:U  
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支付指定人payable to order +l>X Z  
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已过期||无效out of date||stale EP6@5PNZ  
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请给出票人R/D||refer to drawer [`bA,)y"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (_eM:H=e>  
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文字与数字不一致words and figures differ Sh7
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支票 57:27d0y  
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时间已过account closed nT@FSt  
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更改处应加盖印章alterations require initials Z xR  
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时间已过effects not cleared pY (S]i  
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停止付款payment stopped = [`gfw  
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支票毁损cheque mutilated poXT)2^)  
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汇款||寄钱to remit||to send money =v~$&@  
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寄票供取款||支票支付to send a cheque for payment tDNo; f  
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寄款人a remitter XI;F=r}'  
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收款人a remittee dlc'=M  
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国外汇票foreign Bill $>=w<=r|;  
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国内汇票inland Bill =<z~OE'lV  
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跟单汇票documentary bill *+<H4.W H  
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空头汇票accommodation bill e[t1V/ah  
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原始汇票original bill 8Tm/gzx  
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改写||换新票据renewed bill +)*aS+  
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即期汇票sight bill||bill on demand =lS@nRH  
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…days after date||…days after date…日后付款 + yI
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…months after date||…months after date…月后付款 p0j-$*F  
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见票后…日付款…days after sight||…days sight cUZ^,)8 Z  
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见票后…月付款…months after sight||…months sight EO\@#",a  
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同组票据set of bills X>VxE/  
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单张汇票sola of exchange||sole of exchange =/F\_/Xw  
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远期汇票usance bill||bill at usance K9f7,/  
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长期汇票long bill YM]Z L,8  
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短期汇票short bill z3p#`  
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逾期汇票overdue bill Vch!&8xii  
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宽限日期days of grace LuIs4&
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电汇telegraphic transfer （T.T） > VWH bo  
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邮汇postal order||postal note （Am.）||post office order||money order c YMlcwS  
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本票promissory note （P/N） /R44x\nhr  
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押汇负责书||押汇保证书letter of hypothecation ^04|tda  
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副保||抵押品||付属担保物collateral security ?krgZ;Jj  
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担保书trust receipt||letter of indemnity g+98G8R  
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承兑||认付acceptance :h+gSvn:  
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单张承兑general acceptance *rk!`n&  
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有条件承兑qualified acceptance Lh5d2 }tcO  
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附条件认付conditional acceptance +L86w7  
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部分认付partial acceptance   Vnv9<=R