[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。   ei '=%r8~  
会计报表statement of account 0 (jb19  
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往来帐目account current TtEc~m  
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现在往来帐||存款额current accout R>H*MvN  
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销货帐account sales ""l_&3oz  
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共同计算帐项joint account 7qSlqA<Hs  
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未决帐项outstanding account e&Z}struE  
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贷方帐项credit account||creditor account *u.6,jw  
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借方帐项debit account||debtor account 1L1_x'tT%  
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应付帐||应付未付帐account payable 8>a/x,  
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应收帐||应收未收帐account receivable ZxkX\gl91  
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新交易||新帐new account d{+H|$L`  
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未决帐||老帐old account [^t"Hf  
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现金帐cash account L s#
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流水帐running account LB%_FT5  
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暂记帐||未定帐suspense account quk~z};R>\  
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过期帐||延滞帐overdue account||pastdue account jzV*V<  
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杂项帐户sundry account VHVU*6_w  
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详细帐单||明细表detail account ,S;?3? a  
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呆帐bad account @va{&i`%A7  
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会计项目title of account
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会计薄||帐薄account-book O;
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营业报告书||损益计算表account of budiness||business report ,^O**k9F  
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借贷细帐||交验帐account rendered x*5' 6  
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明细帐account stated ZA>hN3fE'  
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与…银行开立一户头to open an account with \l_ RyMi  
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与…银行建立交易to keep account with bj(U?$
  
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继续记帐to keep account IvetQ+  
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与…有交易to have an account with ywmx6q4MFL  

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作成会计帐||有往来帐项to make out an account with sq*R)cZ  
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清算||清理债务to make up an account 1>bkVA  
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清洁帐目||与…停止交易to close ones account with (Z)  
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结帐to close an account E8jdQS|i
 
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清理未付款to ask an account||to demand an account y2\, L  
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结清差额to balance the account with E~2}rK+#)  
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清算to settle an account||to liquidate an account||to square an account }pPxN@X  
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审查帐目||监查帐目to audit an account T$GhE  
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检查帐目to examine an account ~8`r.1aUO  
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转入A的帐户to charge the amount to As account pb$U~TvzhM  
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以计帐方式付款to pay on account l *yml  
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代理某人||为某人on ones account||on account of one fseHuL=~  
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为自己计算||独立帐目on ones own account !(w\%$|  
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由某人收益并负风险on ones account and risk||for ones account and risk  x76<u:  
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由某人负担for ones account||for account of one 7od!:<v/  
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按某人指示||列入某人帐户by order and for account of one 3vHEPm]  
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列入5月份帐目for May account oslrv7EK  
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编入某中帐项下to pass to the account of||to place to the account of ;5q=/  
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寄出清算书to send in an account||to send in render an account Jf|J":S  
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支票薄cheque book DKF`uRvGN:  
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支票陈票人cheque drawer hJkIFyQ{j  
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持票人cheque holder R8W{[@  
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不记名支票cheque to bearer||bearer cheque J3oH^  
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记名支票||认人支票cheque to order 2VrF~+  
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到期支票antedated cheque H CZ#7Z  
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未到期支票postdated cheque "S,,BjL  
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保付支票certified cheque ^r?ZrbS
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未获兑现支票，退票returned cheque 
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横线支票crossed cheque 0> 6J-   
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普通横线general crossing .D(H@3qA@  
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特别横线special crossing D{x'k2=  
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空白支票blank cheque J/mLmSx  
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失效支票，过期支票stale cheque F{WV}o=MY  
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普通支票open cheque Za_w@o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2w_[c.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :[xF p}w{  
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支票换现金||兑现to cash a cheque O?L6Ues  
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清理票款to clear a cheque NXo$rf:  
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保证兑现to certify a cheque ;}1O\nngR  
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填写支票数额to fill up a cheque |`eHUtjH  
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支票上划线to cross a cheque mO<1&{qMZ  
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开发支票to make out a cheque OD[q u  
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签发支票，开立支票to draw a cheque||to issue a cheque !aQb Kp  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque Op()`x m  
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请付票款||清付票款to pay a cheque||to honour a cheque A |u-VXQ  
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支票退票to dishonour a cheque A(eB\ qG  
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拒付支票to refuse a cheque =E.!Ff4~(  
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拒付支票to stop payment of a cheque w)N~u%  
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提示要求付款to present for payment 7F2 WmMS  
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见票即付持票人payable to bearer R1$s1@3I|  
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支付指定人payable to order v]Fw~Y7l!  
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已过期||无效out of date||stale N TcojA{V$  
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请给出票人R/D||refer to drawer `>0%Ha  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9(3]t}J5 d  
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文字与数字不一致words and figures differ u*f`\vs   
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支票 S B~opN  
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时间已过account closed m%0 _fNSJ  
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更改处应加盖印章alterations require initials f&j\g YWq  
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时间已过effects not cleared _TLspqi  
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停止付款payment stopped idB1%?<  
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支票毁损cheque mutilated Siq]Ii0F;>  
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汇款||寄钱to remit||to send money ;vneeW4|  
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寄票供取款||支票支付to send a cheque for payment +m]-)  
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寄款人a remitter (kVY\!UAt  
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收款人a remittee <jh7G  
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国外汇票foreign Bill KTt+}-vP^  
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国内汇票inland Bill H#7=s{ u  
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跟单汇票documentary bill =dH=3iCG  
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空头汇票accommodation bill p6NPWaBR  
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原始汇票original bill  ZB|s/  
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改写||换新票据renewed bill )5n0P Zi  
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即期汇票sight bill||bill on demand R<gAx
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…days after date||…days after date…日后付款 50dN~(;p  
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…months after date||…months after date…月后付款 kssRwe%>;  
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见票后…日付款…days after sight||…days sight b$0;fEvIJn  
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见票后…月付款…months after sight||…months sight Ym"^Ds}  
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同组票据set of bills xjF>AAM_Px  
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单张汇票sola of exchange||sole of exchange 0sA`})Dk  
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远期汇票usance bill||bill at usance @aN~97 H\  
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长期汇票long bill >TM{2b,(p  
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短期汇票short bill ?Fl O,|   
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逾期汇票overdue bill qc.TYp  
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宽限日期days of grace Nxl#]  
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电汇telegraphic transfer （T.T） (pM&eow}  
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邮汇postal order||postal note （Am.）||post office order||money order As5
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本票promissory note （P/N） N"RPCd_  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security uit.r^8l  
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担保书trust receipt||letter of indemnity 3G 5xIr6   
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承兑||认付acceptance x $[_Hix  
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单张承兑general acceptance 0*kS\R=P  
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有条件承兑qualified acceptance J(~1mIJjC  
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附条件认付conditional acceptance #u+qV!4  
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部分认付partial acceptance   FL^t}vA